Any person who intend to defraud the Government.

(a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or

(b) being employed or concerned on or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or,

(c) does any other fact calculated to deprive the Government of any duty or penalty under this Act, shall be punishable with fine which extend to five thousand rupees.