IPC 477A - Falsification of accounts
Description of IPC 477A
Description of IPC Section 477A
According to section 477A of Indian penal code, Whoever, 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, 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, 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.
IPC 477A
| Offence | Falsification of accounts |
| Punishment | 7 Years or Fine or Both |
| Cognizance | Cognizable |
| Bail | Bailable |
| Triable | Sessions Court |
Imprisonment for up to seven years, or a fine, or both.
IPC 477A in Simple Words
If a clerk, officer, or servant intentionally and with the aim to defraud, destroys, alters, falsifies any book, document, or valuable item belonging to or in the possession of their employer, or makes false entries, omits, or alters important details in such documents, they can be punished with imprisonment for up to seven years, a fine, or both.
Importance and Practical application
Targets fraud and falsification by employees involving their employer’s documents or accounts.
Practical application:
Employee Fraud: Addresses cases where employees manipulate documents for fraudulent purposes.Conclusion
Conclusion: IPC Section 477A addresses the serious issue of employee fraud by penalizing clerks, officers, or servants who willfully falsify or alter documents or accounts belonging to their employer with the intent to defraud. The punishment can include imprisonment for up to seven years, a fine, or both, highlighting the legal safeguards against workplace dishonesty and the importance of maintaining accurate records.