IPC Section 477A: Falsification Of Accounts

Navigation: Indian Penal Code > Chapter 18: Of Offences Relating To Documents And To Property Marks > IPC Section 477A

IPC Section 477A: Falsification Of Accounts

1Whoever, 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 2[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 2[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.

Amendments

  1. Added by Act 3 of 1895, s. 4.
  2. Subs. by Act 21 of 2000, s. 91 and the First Sch., for “book, paper, writing” (w.e.f. 17-10-2000).

IPC Section 478: Repealed

-Text In Indian Penal Code

OffenceFalsification of accounts
Punishment7 Years or Fine or Both
CognizanceCognizable
BailBailable
Triable ByMagistrate First Class
Offence CompoundableOffence is NOT Compoundable

Similar Posts

Leave a Reply

Your email address will not be published. Required fields are marked *