law: Railways Act, 1989
  177. False returns. 
  If any railway servant required to furnish a return by or under
  
  this Act, signs and furnishes a return which is false in any material
  
  particular or which he knows or believes to be false, or does not believe to be
  
  true, he shall be punishable with imprisonment which may extend to one year, or
  
  with fine which may extend to five hundred rupees, or with both.