IPC Section 479
IPC Section 479 – Falsification of accounts, documents, or records with intent to cause damage or injury
Section 479 IPC deals with the fraudulent falsification of accounts or legal documents. It punishes anyone who deliberately falsifies documents with the intention to cause damage, injury, or wrongful gain.
Key Points:
Who is liable?
Any person who falsely makes, alters, or tampers with accounts, documents, or records.
The falsification must be intentional and aimed to cause injury or wrongful loss to someone.
What documents are covered?
Accounts (financial records, ledgers)
Public or private documents (contracts, legal deeds, certificates)
Any other records which affect legal or financial rights
Punishment
Imprisonment up to 2 years, or
Fine, or
Both.
Mens Rea (Intention)
Mere accidental error or negligence does not attract liability.
There must be clear intent to cause damage or deceive.
Examples
A company accountant deliberately alters the accounts to hide embezzlement.
Punishable under Section 479 IPC.
A person forges a property deed to cheat someone out of property.
Section 479 applies because the document is falsified to cause injury or wrongful gain.
Purpose of Section 479 IPC
To protect the integrity of documents and accounts, which are crucial for legal and financial transactions.
To prevent fraud, deception, and wrongful loss through falsified records.
Acts as a deterrent for those attempting fraud by document manipulation.
Conclusion
Section 479 IPC punishes anyone who falsely makes or alters accounts or documents with intent to cause damage or injury, with imprisonment up to 2 years, fine, or both.
The focus is on intentional falsification that can harm others or provide wrongful gain.
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