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In force2021 Revised Edition
Contents

Chapter XVIII · Offences Relating to Documents, False Documents and Currency Notes and Bank Notes

477A. Falsification of accounts

Whoever, being a clerk, oficer or servant, or employed or acting in the capacity of a clerk, oficer or servant, wilfully and with intent to defraud -

(a)

destroys, alters, mutilates falsifies any book. 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

-

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behalf of his employer; or

(b)

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, paper, writing, valuable security or account, shall be punished with imprisonment for a term not exceeding 10 years and fine.

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.

Report

Chapter XIX

Criminal Breach of Contracts of Service

Chapter XX

Offences Relating to Marriage

Chapter XXI

Defamation

Chapter XXII

Criminal Intimidation, Insult and Annoyance

Chapter XXIII

Attempts to Commit Offences