Falsification of accounts
AI Assist
Summary
When a clerk, officer, servant or someone acting as such, with intent to defraud, willfully destroys, alters, mutilates or falsifies an employer's books, electronic records, papers, securities or accounts, or makes or abets false entries or omissions, they commit an offence. Punishment may be imprisonment for up to seven years, or fine, or both. A charge need only allege a general intent to defraud without naming a particular victim, sum, or date.
Example
Priya is a clerk at a neighbourhood shop and deliberately alters the daily sales book to hide missing cash. Under this rule 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, willfully, 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 willfully, 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.
Explanations
(1) 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.
Previous year papers
Pick your exam. we'll email the most recent paper.