IPC Section 477A — Falsification of accounts

offences relating to documents and to property marks

Criminal

Summary

A clerk, officer, or servant who deliberately destroys, changes, or falsifies any book, electronic record, paper, writing, valuable security, or account belonging to their employer, or who makes or helps make a false entry, or leaves out or changes any important detail in such records, with the intention to defraud, can be punished with imprisonment for up to seven years, or a fine, or both.

Official Text

Whoever, 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.

Related Judgments

  • S.C.R. 793 UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF DEFENCE v. RABINDER SINGH — Supreme Court of India (2011)
  • S.C.R. 57 57 N. RAGHAVENDER v. STATE OF ANDHRA PRADESH, CBI — Supreme Court of India (2021)
  • CRL A/776/2003 — Madras High Court (2003)
  • S.C.R. SHIV SHANKAR PRASAD SINGH v. THE STATE OF BIHAR — Supreme Court of India (2019)
  • SC (2024) Vol.9 p.683 — Supreme Court of India (2024)
  • S. 762 SUPREME COURT REPORTS JASWANT SINGH v. THE STATE OF PUNJAB — Supreme Court of India (1958)
  • ...Petitioner/Accused vs The State represented by the — Madras High Court (2007)
  • BAIJNATH GUPTA v. STATE — Supreme Court of India (1966)

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