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.]
1. Added by Act 3 of 1895, s. 4.
2. Subs. by Act 21 of 2000, s. 91 and the First Sch., for "book, paper, writing" (w.e.f. 17-10-2000).
Section 475 Counterfeiting device or mark used for authenticating documents described in section 467, or possessing counterfeit marked material
Section 476 Counterfeiting device or mark used for authenticating documents other than those described in section 467, or possessing counterfeit marked material
Section 477 Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security
Section 477A Falsification of accounts
Section 481 Using a false property mark
Section 482 Punishment for using a false property mark
Section 483 Counterfeiting a property mark used by another
Section 484 Counterfeiting a mark used by a public servant
Section 485 Making or possession of any instrument for counterfeiting a property mark
Section 486 Selling goods marked with a counterfeit property mark
Section 487 Making a false mark upon any receptacle containing goods
Section 488 Punishment for making use of any such false mark
Section 489 Tampering with property mark with intent to cause injury