Section 95 of The Cess Act, 1880 — If the Collector shall see ground for believing that any return made is false, he may prosecute the maker accordingly

Returns evidence against the maker only Every return filed by or on behalf of any person in pursuance of the provisions of this Part shall bear the signature and address of such person, or his authorized agent, and shall be admissible in evidence against such person, but shall not be admissible in his favour.