Falsification of accounts
AI Assist
Summary
A clerk, officer or servant who, while employed, wilfully and with intent to defraud destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account, or makes or abets false entries or omissions, commits an offence. It applies to records belonging to, held by, or received for the employer. Punishment is imprisonment up to seven years, or fine, or both; the charge may allege a general intent to defraud without naming victim, sum or date.
Example
Priya is the shop accountant and, intending to cover up missing cash, deletes several sales entries from the shop's electronic account. Under this section she can be prosecuted and faces up to seven years imprisonment, or a fine, or both.
Bare Act
Enacted textWhoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, wilfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or wilfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, electronic record, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.
Explanation
It shall be sufficient in any charge under this section to allege a general intent to defraud without naming any particular person intended to be defrauded or specifying any particular sum of money intended to be the subject of the fraud, or any particular day on which the offence was committed.
BNSS Classification
- Imprisonment for 7 years, or fine, or both.
- Non-cognizable
- Bailable
- Triable by Magistrate of the first class.
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