1[477A. Falsification of accounts.—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 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.]

CLASSIFICATION OF OFFENCE

Punishment—Imprisonment for 7 years, or fine, or both—Non-cogniza­ble—Bailable—Triable by Magistrate of the first class—Non-com­poundable.

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1. Added by Act 3 of 1895, sec. 4.

2. Subs. by Act 21 of 2000, sec. 91 and Sch. I, for “book, paper, writing” (w.e.f. 17-10-2000).

Whoever fraudulently or dishonestly, or with intent to cause damage or injury to the public or to any person, cancels, destroys or defaces, or attempts to cancel, destroy or deface, or secretes or attempts to secrete any document which is or purports to be a will, or an authority to adopt a son, or any valuable security, or commits mischief in respect of such document, shall be punished with 1[imprisonment for life], or with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE

Punishment—Imprisonment for life, or imprisonment for 7 years and fine—Non-cognizable—Non-bailable—Triable by Magistrate of the first class—Non-compoundable.

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1. Subs. by Act 26 of 1955, sec. 117 and Sch., for “transporta­tion for life” (w.e.f. 1-1-1956).

Whoever counterfeits upon, or in the substance of, any material, any device or mark used for the purpose of authenticating 1[any document or electronic record] other than the documents described in section 467 of this Code, intending that such device or mark shall be used for the purpose of giving the appearance of authenticity to any document then forged or thereafter to be forged on such material, or who, with such intent, has in his possession any material upon or in the substance of which any such device or mark has been counterfeited, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE

Punishment—Imprisonment for 7 years and fine—Non-cognizable—Non-bailable—Triable by Magistrate of the first class—Non-compound­able.

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1. Subs. by Act 21 of 2000, sec. 91 and Sch. I, for “any document” (w.e.f. 17-10-2000).

Whoever counterfeits upon, or in the substance of, any material, any device or mark used for the purpose of authenticating any document described in Section 467 of this Code, intending that such device or mark shall be used for the purpose of giving the appearance of authenticity to any document then forged or thereafter to be forged on such material, or who, with such intent, has in his possession any material upon or in the substance of which any such device or mark has been counterfeited, shall be punished with 1[imprisonment for life], or with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE

Punishment—Imprisonment for life, or imprisonment for 7 years and fine—Non-cognizable—Bailable—Triable by Magistrate of the first class—Non-compoundable.

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1. Subs. by Act 26 of 1955, sec. 117 and Sch., for “transporta­tion for life” (w.e.f. 1-1-1956).

1[Whoever has in his possession any document or electronic record, knowing the same to be forged, and intending that the same shall fraudulently or dishonestly be used as genuine, shall, if the document or electronic record, is one of the description mentioned in section 466 of this Code], be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine; and if the document is one of the description mentioned in section 467, shall be punished with 2[imprisonment for life], or with imprisonment of either description, for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE

Para I

Punishment—Imprisonment for 7 years and fine—Cognizable—Bailable—Triable by Magistrate of the first class—Non-compoundable.

Para II

Punishment—Imprisonment for life, or imprisonment for 7 years and fine—Non-cognizable—Bailable—Triable by Magistrate of the first class—Non-compoundable.

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1. Subs. by Act 21 of 2000, sec. 91 and Sch. I, for certain words (w.e.f. 17-10-2000).

2. Subs. by Act 26 of 1955, sec. 117 and Sch., for “transporta­tion for life” (w.e.f. 1-1-1956).