According to Section 477A:- 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, 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 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, 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.
Explanations
- 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
| Offence Description | Punishment provided | Cognizable/Non-Cognizable |
|---|---|---|
| Falsification of accounts. | Imprisonment for 7 years, or fine, or both | Non-Cognizable |
| Bailable/Non-Bailable | Trial Court Details | Compoundable/Non-Compoundable |
| Bailable | Magistrate of the first class | Non-Compoundable |
| Compoundable by Whom | Concerned Ministry | Concerned Department |
| Non-Compoundable | Ministry of Home Affairs | Department of Internal Security |
477A IPC Case Laws (Supreme Court and HC)
| Baijnath Gupta And Others vs The State Of Madhya Pradesh on 7 May, 1965 |
| Chandi Prasad Singh vs The State Of Uttar Pradesh on 7 December, 1955 |
| Bimbadhar Pradhan vs The State Of Orissa on 13 March, 1956 |
| Amritlal Ratilal Mehta & Anr vs State Of Gujarat on 16 November, 1979 |
| G.D. Sharma And R.N. Tyagi vs The State Of Uttar Pradesh on 1 September, 1959 |
| Madanlal vs State Of Punjab on 5 April, 1967 |
| The State Of Gujarat vs Afroz Mohammed Hasanfatta on 5 February, 2019 |
| Bishan Chand Madan And Chambel vs State Of Punjab on 28 August, 1969 |
| B. Raghuvir Acharya vs Central Bureau Of Investigation on 1 July, 2013 |
| Barjure Kaikhosroo Maarfatia vs State Of Maharashtra on 16 December, 1977 |
FAQs on Section 477A of IPC
Section 477A of the IPC deals with the offense of “Falsification of accounts.” It applies to clerks, officers, servants, or anyone employed in a similar capacity, who willfully and with intent to defraud, destroys, alters, mutilates, or falsifies any book, electronic record, paper, writing, valuable security, or account that belongs to their employer or is in their possession or has been received by them for or on behalf of their employer. It also covers the act of making false entries in, or abetting the making of false entries, or omitting or altering material particulars in such documents.
A person convicted under Section 477A is punishable with imprisonment of either description for a term that may extend to seven years, or with a fine, or with both.
Any clerk, officer, servant, or individual employed or acting in the capacity of a clerk, officer, or servant can be charged under this section if they commit the acts mentioned in the section with the intent to defraud.
“Intent to defraud” refers to the deliberate intention of the accused to deceive or cheat their employer by engaging in the acts mentioned in the section, such as falsifying records, making false entries, or altering accounts.
Read also:- IPC Section 466: Forgery of record of Court or of public register, etc
