What is Section 477A IPC? Falsification of Accounts
Published on: Lawiz Team
Learn about Section 477A IPC: Meaning, scope, punishment, examples.
Official Legal 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, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.
What This IPC Section Means – Explained in Simple Words
Section 477A punishes anyone who, being a clerk, officer, or servant, fraudulently alters, destroys, or falsifies any account, book, or electronic record with intent to defraud.
Purpose
To ensure strict punishment for individuals who manipulate or falsify financial accounts to cheat others.
Bailable or Not Bailable & Punishment
Bailable: Non-Bailable, Punishment: Imprisonment up to 7 years, or fine, or both.
Key Elements
1. The accused must be a clerk, officer, or servant. 2. They must alter, destroy, or falsify accounts, books, or records. 3. The act must be done with intent to defraud.
Punishment Details
Imprisonment of either description for a term which may extend to seven years, or a fine, or both.
Illustrative Example
If an accountant manipulates company financial records to embezzle funds, they are punishable under Section 477A.
Legal Defenses
If the accused can prove that the alterations were made in good faith or with proper authority, they may be acquitted.
Related Sections
Related to Section 420 (Cheating) and Section 468 (Forgery for purpose of cheating).
Important Note
This section applies specifically to individuals responsible for maintaining accounts.
FAQs
What does Section 477A IPC define?
Falsification of accounts.
How is 'Falsification of accounts' interpreted in law?
It is interpreted based on the Indian Penal Code and relevant case law.
Where is Section 477A IPC applicable?
Its application depends on the legal context and the nature of the offence involved.
Can you give a practical example for Section 477A?
Examples include real-life cases involving falsification of accounts.
Is Section 477A used along with other IPC sections?
Yes, it is often cited alongside related criminal provisions.
How do courts interpret Section 477A IPC?
Courts interpret it using past judgments and statutory interpretations.
Why is Section 477A significant?
It holds importance in the framework of criminal law.