7Power to administer oath.

For the purpose of ascertaining the right of the person claiming to be entitled as aforesaid, the ¹[Authorised Officer] of ²[a Government Savings Bank] may take evidence on oath or affirmation according to the law³ for the time being relating to oaths oaths and affirmations.
Penalty for false statements.--Any person who, upon such oath or affirmation, makes any statement which is false, and which he either knows or believes to be false or does not believe to be true, shall be deemed guilty of an offence under section 193 of the Indian Penal Code (45 of 1860).