Offences Relating To Documents - All You Need To Know About It - IPleaders

6/1/2021 Offences Relating to Documents: All you need to know about it - iPleaders
Post Views: 12199
Offences Relating to Documents: All you need to

know about it
By Diva Rai - December 18, 2019
Image source - https://bit.ly/2s2PtMq
This article is written by Isha, a second-year student at Bharti Vidyapeeth, New Law College
Pune. This article talks regarding Offences relating to Document.
Table of Contents 
https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 1/23

1. Introduction
2. Concept of false Document
3. What Constitutes Forgery?
4. Forgery Law in India
5. Scope of Sections 463, 464 And 465 of Indian Penal Code 1860
5.1. Punishment for Forgery
6. Making a False Document or False Electronic Record
6.1. Three Forms of Making False Documents
6.2. Making False Documents—Some Illustrations
6.2.1. The popularity of Real Estate Forgery
6.2.2. Altering of Facts
6.3. Alteration of Birth Dates
6.4. Forged Document Comprehends Creating a New Document
6.4.1. Firstly
6.4.2. Secondly
6.4.3. Thirdly
6.4.4. Additions and Alterations to Documents
7. When Attestation would be Forgery
8. Ante-dating a Document
9. Execution without Authority
10. Fraudulent Alteration
10.1. Forging a Document by Affixing Own Signature
10.2. Explanation
10.3. Intention Not Essential Component
10.4. Forgery: Intention, Dishonesty and Fraud Compared
11. Aggravated Forms of Forgery
11.0.1. Defences in a Charge of Forgery
12. Forgery of a Record of Court or Public Register
12.1. Scope of Section 466
12.2. Forgery of a Valuable Security or Will, etc
12.4. Forgery for Purpose of Cheating
12.6. Forgery for Purpose of Harming Reputation
12.7. Using a Forged Document as Genuine
12.8. Case Laws
12.9. “Intent to Defraud’ Not Synonymous With ‘Intent to Deceive’
12.10. Fabricating Forged Bail Orders Causes Damage to Public At Large
13. Making Counterfeit Seal, etc, With Intent to Commit Forgery
14. Fraudulent Cancellation or Destruction, etc, of Valuable Security, Will, etc
15. Falsification of Accounts
16. Conclusion
17. References

Introduction
To understand the concept of an offence relating to documents, we need to know what is a
document as well as a forgery.
According to Section 3 of the Indian Evidence Act,1872 defines document as, “Document”
means any matter expressed or described upon any substance by means of letters, figures or
marks, or by more than one of those means, intended to be used, or which may be used, for
the purpose of recording that matter.”
Forgery is defined under Section 463 of Indian Penal Code, Whosoever makes any fake
document or incorrect electronic record or part of a document with an intention to cause
damage or injury, to the public or to any person, or to support any claim or title, or to cause
any person to share with property, or to enter into any express or implied contract, or with
purpose to commit fraud or that fraud may be accomplished, commits forgery.
Forgery hence can be described as a means to achieve an end- the end is an instance of action
or scheme fabricated to mislead someone into believing a lie or inaccuracy.
Concept of false Document

According to Section 463 of IPC, A person is declared to make a false document when;
Firstly- who dishonestly or fraudulently makes sign, seal or performs a document or part of a
document makes any mark indicating the execution of a document, with the intention of
causing it to be believed that such document or part of a document was made signed sealed or
executed by the authority of a person by whom authority was not made, signed at a time at
which he knows that it was not made sealed or executed; or
Secondly- who without legal authority dishonestly or fraudulently by withdrawing or contrarily

reconstructs a document in any material part thereof after it has been made himself or by any
person whether such person be alive or dead at the time of such alteration; or
Thirdly- whoever dishonestly or fraudulently causes any person to seal, sign, execute or
reconstruct a document knowing that such person by reason of unsoundness of mind or

intoxication cannot by reason of deceit practised upon him, he does not know the content of
the document or the nature of the alteration.
Illustrations:
1. X has a letter of credit upon B for rupees 10,000 written by Z. X, in order to defraud B,
adds a cipher to the 10,000 and makes the sum 100000 intending that it may be delivered
by B that Z so wrote the letter. A has committed forgery.
2. A picks up a cheque on a banker signed by Himanshu, payable to bearer but without any
sum having been inserted in the cheque. A fraudulently fills up the cheque by inserting the
sum of ten thousand rupees. A commits forgery.
What Constitutes Forgery?

The very basis of the offence is the making of the false documents with the criminal intent to
cause damage to any person. The making of a false document with the criminal intent to
cause damage to any person. The making of a false document by itself is not punishable in
The Indian Penal Court (IPC) under the provision of Chapter XVIII dealing with the offences
related to document.
Forgery implies false document, signature or other imitation of the object of utility used with
the intent to deceive another. Those who commit forgery are usually charged with the crime of
fraud. Objects of the forgery include contracts, identification cards, and legal certificates. The
most common form of forgery includes signing someone else’s name to cheque. Objects, data,
and documents can also be forged. Legal contracts, historical paper, art objects, certificates,
licenses, identification cards can also be forged. Consumer goods and Currency can also be
forged but this crime is usually referred to as counterfeiting.
The basic elements of forgery include:
Forgery requires Deception
In most of the jurisdiction, the crime of forgery is not imposed unless it is done with the intent
to commit fraud larceny. For example, the work of art can be replicated or copied without any
crime being committed unless someone attempted to sell or represent the original copies. In
such cases, the act would be considered an illegal forgery.

Creation of fake document
Forgery also includes the creation of fraudulent or fake documents. For instance, it can involve
photocopying of the person’s signature and then artificially placing it on a document without
their knowledge or consent. Moreover, On the grand scale forgery occurs in the field of art and
literature.
Forgery as Identity Theft
Identity theft is a crime wherein the defendant unjustly acquires and uses another’s person
personal data in some way that involves fraud or deception typically for budgetary gain.
Initially, states have treated identity theft as deceptive imitation forgery or as theft by
deception.
The intention of the forger
Section 468 pertains only to the cases where forgery is for the purpose of cheating. Forgery
has been explained before as concerning the presence of one or other of the two elements of
dishonesty or fraud.
Proof: the prosecution has to prove that the:
Accused committed forgery.

That he did so with an intention that the document forged shall be used for the purpose of
cheating.
Forgery Law in India

Section 465 of the Indian Penal Code deals with the penalty for forgery in India. As per this
Section, the offence is punishable by a jail cycle elongating up to 2 years or fine or both. It is
a non-cognizable, bailable offence in India that is triable by a Magistrate of the first class.
Nevertheless, this is not a compoundable offence.

Scope of Sections 463, 464 And 465 of Indian

Penal Code 1860
According to Section 463 of the Indian Penal Code states that whoever misuses any paper
format, computer records, important documents, identity cards or etc publicly or personally or
infringing any contract shall be punishable for 2 years. It is applicable to all the citizens of
India irrespective of the place or territory. The word “offence” covers every act committed
outside India which, if committed in India, would be guilty under this Code. For instance, a
person X who is a citizen of India commits a murder in Uganda. He can be tried and convicted
of murder in any place in India in any situation which he may be found for further reference do
refer to the case S. L. Goswami vs High Court Of Madhya Pradesh.
Section 464 states how the forgery of the documents occurs. Under section 464 IPC. It makes
it explicit that only the one who makes a false document can be held liable under the aforesaid
provision. It must be made clear in mind that, where there exists no doubtfulness, there lies
no scope for understanding. As referred in the case Sheila Sebastian vs R.Jawaharaj, where
Making an invalid document-A person is said to make a fake or invalid document or false
electronic record First.—Who fraudulently or dishonestly constitutes;
makes, signs, ties or administers a document or part of a document;

makes or communicates any electronic record or part of any electronic record;
affixes any (electronic stamp) on any electronic report;
makes any image indicating the execution of a document or the authenticity of the
electronic signature;
with the intention of making it to be believed that such document or portion of document,
electronic record or electronic signature was made, signed, sealed, accomplished, transmitted
or affixed by or by the authorization of a person by whom or by whose authority he knows
that it was not made, signed, sealed, executed or affixed.
Punishment for Forgery

Section 465 of the Indian Penal Code describes Punishment for forgery. According to this
section, Whoever commits forgery shall be punished with imprisonment of jail term either
description for a span which may extend to two years or with the penalty, or with both. Under

IPC it is a non-cognizable offence. If the forgery is of a promissory note of the Central

Government then it is Cognizable.
In the case of Ram Narain Poply v. Central Bureau of Investigation, the court stated that the
term forgery as used in the statute is used in its ordinary and popular acceptance. In order to
constitute forgery, the first essential is that the accused should have made a false document.
The false document must be made with an intention to cause harm or injury to the public or to
any class of society or to any community.
Making a False Document or False Electronic

Record
Under section 464 defines False document, when a document needs to be a false document, it
is not mandatory that it must be a comprehensive document. Nevertheless, if a document, say
a deed of sale is exposed before any signature, in part or in full, is put thereon, then, the deed
will not be treated as a false document in as much as the offence will still remain at the stage
of formation, but if the accused is caught, while signing such a deed, the offender can be
declared to have been caught, when the offence had gone exceeding the stage of preparation
and had already entered into the zone of attempt to commit the offence of forgery. Therefore,
before the practice of the signing of deed originates, the ‘making’ of the false document will
prevail under process and the crime will prevail within the stage of ‘preparation’. It will be just
like forming a duplicate key to a lock for committing theft or procuring of poison for
committing murder. For merely making such a key, even if the planned offence is theft, one
cannot be held to have attempted to commit the offence of robbery. Similarly, procuring
poison, in itself, will not establish the offence of attempt to commit murder, though the
objective might have been to serve poison to a specific person. The law punishes a man not
for sinful intention, but for the overt act done.
Three Forms of Making False Documents

For the purpose of the subject of identification and comparison of signature and writing,
forgery may be classified as;

1. Simulated or copied forgery: In this variety of forgery, the forger chooses a model
signature or writing and tries to replicate the design of letters and other broad features
depending upon his ability, practice, and competency. Such an attempt in most cases ends
in a crude forgery, however, in some cases, the forger is competent enough to make a
simulation which at first sight may appear to be accurate and may be passed as real by
those who compare only the general outline of letters and gives little attention to the line
quality and other minute details.
2. Traced forgery: This means reproducing the exact copy of the original signature. Traced
forgery is accomplished by using carbon paper, indented tracing, tracing paper, transmitted
light or scanned image.
3. Forgery by memory: It belongs to the signature or writing prepared of the material by the
mental impressions of forms and letters of signatures or writings of the actual writer
without examining any model or writing at the time of forgery.
4. Forgery by impersonation: When a person nearly writes or signs the name of another
person in his own handwriting in a normal manner rather than expressing himself to be that
person with some motive involved.
Making False Documents—Some Illustrations

Making a false document is a serious matter. Someone convicted of this act could face heavy
penalties or years of imprisonment, probably both. There are many techniques to falsify
documents. For instance, if you respond to questions on a form by providing false data or use
company letterhead without authorization, you could run afoul of the law. Forging a signature
comes supporting this category as does the act of altering, covering or destroying records.
The popularity of Real Estate Forgery
A complete example of document falsification is real estate forgery, which appears to be on

the increase. This is a project whereby a homeowner’s signature is forged on a property deed
so that the forger can challenge title to the property being transferred. The forger uses forged
identification to get the deed notarized. Once that is done, the scammer gets the deed
registered and practices it to take out a mortgage loan, then disappears with the funds. In due
course, the bank begins foreclosure proceedings against the real homeowner, who, of course,
had no idea a scam had occurred.
Altering of Facts

The act of altering is an instance of document falsification, which is a white-collar crime. More
often, the struggle is quite sophisticated, but to a qualified investigator, this kind of illegal
activity is often easy to detect. Sometimes, it is found that report entries do not match
properly or that the reports have been completed by the same person every day of the year,
implying that this flatware individual never demands a vacation or a weekend off. The
investigator might see that the handwriting is always the same and that the same pen is
always used in performing the records, which leads to the assumption that the documents
were completed in organized batches.
Alteration of Birth Dates

Alteration in the date of birth can be executed by Government servant only within five years of
his entry into Government service, with the sanction of a Ministry or Department of the
Central Government, etc. subject to the subsequent conditions;
1. Prayer in this regard is made within five years of his entry into government service;
2. It is clearly ascertained that a genuine bonafide mistake has occurred; and
3. The date of birth so modified would not make him incompetent to appear in any school or
University or Union Public Service Commission examination in which he had appeared, or
for entry into Government service on the date on which he first appeared at such
examination or on the date on which he entered Government service.
In the case of Union of India vs, Harnam Singh judgment held by the Supreme Court observed
that in regard to government servants who had joined government service prior to 1979 the
revision of date of birth should be made within a period of five years from 1979. The Supreme
court also held that “Inordinate and unexplained delay or laches on the part of the respondent
to seek the necessary correction would, in any case, have justified the refusal of relief to him.”
Even if the respondent had sought correction on the date of birth within five years after 1979,
the earlier delay would not have non-suited him but he did not seek correction of the date of
birth during the period of five years after the incorporation of note 5 to Fundamental Rule 56
in 1979 either. His inaction for all this period of about thirty-five years from the date of joining
service, therefore, precludes him from showing that the entry of his date of birth in service
record was not correct”.

Click Above
Forged Document Comprehends Creating a New Document

Legal provisions concerning forming a fake document under section 464 of Indian Penal Code,
1860.
Making a false document:
Section 464 of the Indian Penal Code provides that: ‘A person is said to make a false
document or false electronic record’ who-
Firstly
https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to … 10/23

Dishonestly or fraudulently Composes, signs, seals or executes a document or part of a

document;
Makes or dispatches any electronic record or part of any electronic record;
Affixes any digital signature on any electronic record;
Makes any mark indicating the accomplishment of a document or the authenticity of the
digital signature;
With the intention of causing it to be understood that such document or part of document,
electronic record or digital signature was made, signed, sealed, executed, transferred or
affixed by or by the authority of a person by whom or by whose authority he knows that it
was not made, signed, sealed, performed or affixed; or
Secondly
Who without statutory authority, dishonestly or fraudulently, by cancellation or otherwise,
alters a document or an electronic record in any material part thereof, after it has been made,
accomplished with digital signature either by himself or by any other persons, whether such
person be alive or dead at the time of such modification; or
Thirdly
Who dishonestly or fraudulently causes any person to sign, seal, execute or alter a document
or an electronic record or to attach his digital signature on any electronic record knowing that
such person by reason of unsoundness of mind or intoxication cannot, or that by cause of
deception practised upon him, he does not know the contents of the document or electronic
record or the nature of the alteration”.
For instance: X without B’s authority writes a letter and signs it in B’s name certifying to X’s
character, aiming to obtain employment under Z. X has committed forgery, inasmuch as he
intended to deceive Z by the forged certificate, and thereby to induce Z to enter into an
express or implied contract for service.
Explanation: A man’s signature of his own name might amount to forgery.
‘Making’ also covers making documents through mechanical means. It is essential that
engineers document the design process so that they can communicate it to others and ensure
no information is lost. It is also critical for reliable decision-makers to approve the project and
move it forward. The information can also help prove originality in a patent application or, in
the case of a lawsuit, show that professional design procedures were followed.
Additions and Alterations to Documents
Under these circumstances, the document in issue has been challenged due to some alteration
of the document’s text by the addition or deletion of text, numerals, dates, signatures or
agreements. For instance, the date or amount of a business agreement or contract has been
altered to fraudulently obtain additional property, money or altering the amount of a cheque
for financial gain. Drexler Document Laboratory, LLC used state-of-the-art instrumentation to
detect additions and deletions. The tests are non-destructive and consequences of illumination
reactions are documented. It is noted that this examination can solely be performed on the
“original” document. In addition, experiments of this type, because of the non-portability of
the equipment demanded, must be conducted in the laboratory.
When Attestation would be Forgery

An attestation is a confirmation by a witness that an instrument has been performed in his or
her presence according to the formalities expected by law. It is not the same as an
Acknowledgment, a statement by the creator of a document that establishes its authenticity.
For proving a forgery of Attestation the following cases are to be referred Motisinh
Gambhirsinh vs the State, herein Supreme Court in the judgment held that before an
attestation can amount to forgery, one of the main essential elements is that it must be made
or signed by the person whom it does not indicate to be made or signed. Furthermore, State
Of Himachal Pradesh vs Singhi Ram, in this case the Board of School Education issued a forged
mark sheet to respondent No. 2 only on the command of the respondent.
Ante-dating a Document
It is also known as “backdate”. An antedate is a date registered on a legal contract or cheque
that is preceding the actual date of occurrence. The act of antedating is seen in the case, more
precisely refers to the case law Mangal Singh vs the State.
Execution without Authority

Executing without Authority begins by putting the concept of influence within the larger
context of environmental, organizational, network, relational and interpersonal factors. It
breaks weight down into a series of skills, moving beyond the assumption that influence is

simply the product of personal charm, and instead, gives participants the tools needed to
negotiate the political landscape of organizations. Participants study the foundation of effective
leadership and how to apply a powerful methodology for resolving performance challenges in
environments where power cannot be exerted by one individual over another. They also
discover how to build networks by overcoming internal barriers and creating new contacts.
Finally, execution without authority provides the necessary tools to be more influential on both
a personal and more strategic level.
Whenever we face that troublesome experience “You are not authorized to use transaction
XYZ” in an SAP system, it usually blocks or workflows. Quite usually we are developers in need
of some tool that the SAP Basis admin has unknowingly blocked for us.
Fraudulent Alteration
Fraudulent Alteration involves the material alteration to a Telefacsimile for a fraudulent
purpose by a person other than the person who signed and adjusted the instrument.
Forging a Document by A xing Own Signature

This is an important clarification to Section 464, ‘A man’s signature of his own name may
amount to forgery’ which can be explained through the given illustration.
Explanation
X signs his own name to a bill of exchange aiming that it may be believed the bill was
drawn by another person of the same name. X has committed forgery.
Z picks up a bill of exchange payable to the order of another person of the same name. Z
endorses the bill in his own name, intending to make it believe that it was endorsed by the
person to whose order it was payable. Z has committed the offence of forgery.
From both the preceding illustrations, it is quite clear that a man’s signature of his own name
may also amount to forgery.
Intention Not Essential Component

Fraud is a deliberate act that results in a material misstatement in financial statements that
are the subject of an audit. Two types of misstatements are related to the auditor’s opinion of
fraud—misstatements arising from fraudulent financial reporting and misstatements arising
from misappropriation of assets.
Fraudulent financial reporting may be accomplished by the following:
Manipulation, falsification, or alteration of accounting records or supporting documents from

which financial statements are prepared.
Misrepresentation in or intentional omission from the financial statements of events,
transactions, or other significant data.
Intentional misapplication of accounting principles correlating to amounts, classification,
method of presentation, or disclosure.
Some individuals possess an attitude, character, or set of ethical values that enable them to
deliberately and intentionally commit a dishonest act. However, even otherwise honest
individuals can commit fraud in an environment that imposes adequate pressure on them. The
higher the incentive or pressure, the more likely an individual will be able to justify the
acceptability of committing fraud.
Forgery: Intention, Dishonesty and Fraud Compared

Falsification of documents, forgery, and fraud are classified as white color crime offences. To
establish successful prosecution intention, dishonesty and fraud the prosecutor and claimant
must prove the purpose i.e intention and conduct of the accused person and the presumption
of intention that fall under a corresponding statutory provision. Consequently, forgery and
falsification of documents are the mechanisms to commit fraud. Fraud can be defined as
certain activities such as theft, corruption, conspiracy, cash laundering, bribery and corruption.
Fraud basically involves using a trick to dishonestly make a personal gain for oneself and
create a loss for another. The scope of this section develop two offences i.e. [1] falsifying of
accounts and [2] making or abetting the making of false entry, or altering, or abetting the
omission or alteration of any entry. These two sections had been read separately and
autonomously. However, in forgery cases, the court approach is varied. The presumption of
possession has been used in order to determine that there are intention and knowledge over
the matter. Three conditions commonly are present when fraud occurs. First, the management
or other representatives have an incentive or are under pressure, which provides a reason to
commit fraud. Second, conditions exist- for example, the inadequacy of controls, ineffective
controls, or the ability of management to revoke controls- that provide an opportunity for a
fraud to be executed. Third, those involved are able to reconcile committing a fraudulent act.
Aggravated Forms of Forgery

The aggravated forms of forgery are:
1. Forgery of a record in a court of justice or register of birth, baptism, marriage or burial or a

certificate of an authority to institute or defend a suit or a power of attorney; Sec. 466.
2. Forgery of a valuable security or will: Sec 467.
Defences in a Charge of Forgery
The following are the defences available to a person charged with forgery:
1. That he did not make the false document or a part of it, or

2. That the making of the document was not with the dishonest intent:
To cause damage or injury to the public or any particular person,

To support any claim or title, or
To cause any person to part with property,
Or to enter into any express or implied contract, or
To commit fraud or that fraud may be committed.
3. That the accused had the complaint’s authority to sign the complaint’s name.
Forgery of a Record of Court or Public Register

Legal provisions considering for forgery of record of Court, Public register etc. come under
section 466 of Indian Penal Code, 1860.
For forgery of record of Court, Public register
“Whoever forges a document or an electronic record, purporting to be a record or proceeding

of or in a Court of Justice, or a register of birth, baptism, marriage or burial, or a register kept
by a public servant as such, or a certificate or document purporting to be made by a public

servant in his official capacity, or an authority to institute or defend a suit, or to take any
proceedings therein, or to confess judgment, or a power of attorney, shall be punished with
imprisonment of either description for a term which may extend to seven years, and shall also
be liable to fine.”
Scope of Section 466

Section 466 deals with forgery of the following types of documents:
1. Court records and pleadings;

2. Register of birth, death, rebirth, marriage or register maintained by a public servant as
such;
3. Certificate or document purporting to be performed by a public servant in his official
capacity; or
4. An authority to replace or defend a suit, or to take any proceedings therein, or to confer
judgment; or
5. A Power of attorney.
Forgery of a Valuable Security or Will, etc

The words ‘valuable security‘ symbolises a document which is, or indicates to be, a
document whereby any legal right is formed, extended, transferred, restricted, extinguished or
released, or whereby any person recognises that he lies under legal liability or has not
authorized for a certain legal rights.
P.N. Parthasarthy And Others vs G.K. Srinivasa Rao
The Person who commits forgery shall be punished with imprisonment of either mentioned
term which may extend for two years, or with fine or with both Section 467. Forgery of
valuable security, will, etc.
Classification of Offence
Para I: Punishment: Imprisonment for life, or imprisonment for 10 years and fine-Non-
cognizable- and Non-bailable-Triable under Magistrate of the first class- Non-compoundable.


Section 467 of IPC deals with forgery relating to Valuable Security or will. Whoever forges a
document which implies to be a valuable security or a will, or an authority to adopt a son, or
which implies to give authority to any person to make or transfer any valuable security or to
receive the principal, interest or dividends thereon or to receive or transfer any money,
movable property, or valuable security to be an acquittance or receipt authenticating the
payment of money, or an acquittance or receipt for the shipment of any movable property or
valuable security, shall be punished with imprisonment for life or with imprisonment of either
description for a term which may extend to ten years, and shall also be liable to penalty.
Forgery for Purpose of Cheating

Forgery which is an offence under the IPC 1860 is defined under Section 463. This section
refers to a specific case of forgery in which the document is made subsidiary to cheating which
is the main purpose of the offender. The main distinction between cheating and forgery is that
in cheating the deception is oral on the other hand in forgery it is in writing.

Section 468 applies only to the case where forgery is for the purpose of cheating. It has been
described as involving the proximity of one or other of the two elements of dishonesty or
fraud. Forgery is thus a means to an end, that end being the wrongful possession or retention
of property. This must be the intention of the forger, thoughts are not necessary for the
cheating motive which makes him the abettor of the cheat.
Proof
The prosecution has to establish:
That the accused committed forgery.

That he did so with an intention that the forged shall be used for the purpose of cheating.
To secure a conviction under Section 468 of IPC, the burden of proof lies on the ingredients of
Section 463. For further reference do refer to the case State of Orissa vs. Rabindra Nath Sahu
2002.

Forgery for Purpose of Harming Reputation

Whoever commits forgery, expecting that the document or electronic record forged shall injure
the reputation of any party, or knowing that it is likely to be practised for that purpose, shall
be penalised with imprisonment of either description for a term which may continue to three
years and shall also be liable to fine.
Using a Forged Document as Genuine

According to Section 471 of IPC using a forged document as genuine is a cognizable offence. It
states that whoever fraudulently or dishonestly accepts as the genuine document which he
knows or has ground to believe to be a forged document, shall be punished in the
corresponding manner as if he had forged such document.
Case Laws
SHEILA SEBASTIAN V. R JAWAHARAJ
Supreme Court, in this case, ruled that the command of forgery cannot be imposed on a
person who is not a maker of the same.
The court also held that until and unless the components of Section.463 are satisfied an
individual cant be convicted under section 465 by solely relying upon the ingredients of S.464,
as an offence of forgery will remain incomplete.
IBRAHIM AND ORS V. STATE OF BIHAR AND ANR.
It is a landmark case, where the Supreme Court stated that a person is said to have made a
‘false document’ if:
He made or executed a document claiming to be someone else,

If he altered or tampered a document, or
He obtained a document by practising deception or from a person not in control of his
senses.

The Supreme Court also held that to get a condemnation under section 465 of IPC false
document must have been made with an intention.
MIR NAGVI ASKARI V. C.B.I
The Supreme Court held that a person is said to obtain a false document or record if he
satisfies one of the three conditions as mentioned herein before and provided for under the
said section:
The supreme court held that the document has been falsified with the intention of making it
be believed that such document has been made by a person, by whom the person falsifying
the document knows that it was not made. Clearly, the document in question in the present
case, even it to be believed that they were made by or under the authorisation of someone
else.
The second criteria of the section deal with a case where a person without legal authority
alters a document after it has been made. There has been no allegation of alteration of the
voucher in question after they have been made. Therefore, in our opinion, this principle of
the said section is also not applicable to the present case.
The third and final condition of the section 464 deals with a document, signed by a person
who due to his mental capacity does not know the contents of the document which were
made i.e because of intoxication or unsoundness of mind etc. such is also not the case
before us. Therefore, the accused before us could not have been convicted with the making
of a false document.
“Intent to Defraud’ Not Synonymous With ‘Intent to Deceive’

Whoever makes any false document or part of a document, with the desire to cause the
injurious deception is usually intended only as a means to an end.
There is no specific allegation regarding the manner in which all the accused were involved in
Forgery, then the criminal proceeding against the accused needs to be quashed.
Fabricating Forged Bail Orders Causes Damage to Public At

Large
The State Of U.P vs Ranjit Singh 1999

In this view of the matter if by virtue of preparing a forged document indicating it to be a

document of a court of justice and by virtue of such document a person who is not authorised
to be released on bail could be released then, unquestionably damage or injury has been
caused to the public at large and, therefore, subsequent damages are to be paid.
Making Counterfeit Seal, etc, With Intent to

Commit Forgery
Making a seal, plate etc., with the intention to commit a forgery punishable otherwise than
under section 467 of the Indian Penal Code, or possessing with like the purpose of any such
seal, plate, etc and knowing the same to be counterfeit. Punishment with Imprisonment for 7
years and fine are liable.
Classification of Offence
Punishment: there shall be Imprisonment for 7 years and fine.
Cognizable offence- It is Bailable offence/Triable by Magistrate of the first class/Non-

compoundable.
Fraudulent Cancellation or Destruction, etc, of

Valuable Security, Will, etc
It comes under section 477 of IPC and is a non-bailable, compoundable offence with
imprisonment for life or 7 years or subsequent penalty to be imposed. It states “Whoever
fraudulently or dishonestly, or with intent to cause damage or injury to the public or to any
person, cancels, destroys or defaces, or attempts to cancel, destroy or deface, or secretes or
attempts to secrete any document which is or purports to be a will, or an authority to adopt a
son or any valuable security, or commits mischief in respect of such documents, shall be
punished with [imprisonment for life], or with imprisonment of either description for a term
which may extend to seven years, and shall also be liable to fine.”
Falsi cation of Accounts

Section 477A, which deals with falsification of account can be analysed as follows:
Any person being a clerk, officer or servant willfully and with intent to defraud-
Destructs, alters, merges or falsifies any book, paper, writing, valuable or account which
belongs to or is in possession of his employer or has been received by him on behalf of his
employer or
Makes (or abets) the making of any false entry in or omits or alters the omission or
alteration of any material-specific from or in any such book, paper, writing valuable security
or account is said to commit “falsification of account”. Section 477 comprises with
punishment: imprisonment for seven years or fine or both. This section refers to offences
relating to book-keeping and written accounts. It makes the falsification of books and
accounts punishable, even though there is no evidence to prove misappropriation of any
specific sum on any particular occasion.
Explanation
It shall be sufficient in any charge under this section to claim a general intent to defraud
without naming any specific person intended to be defrauded any specific sum of money
intended to be the subject of the fraud or any selective day on which the offence was
committed.
Ingredients of Section 477A
The person charged must be a clerk, an officer or a servant.
He must with intend to wilfully defraud-
Destroy alter mutilate or falsify any book, paper, writing or account which belongs to his
employer or is received by him on behalf of his employers.
In the case of Tan Ker Loo v. Pendakwaraya 2011, the court ruled the knowledge over and
falsifying the documents is essential to determine liabilities. The court emphasized the element
of knowledge as an important aspect for determining the conviction for falsifying the specific
documents for the purpose of defrauding others and obtaining specific financial advantages.

Conclusion
It should be noted that under Section 463 intention is essential, five situations are provided in
the section. The intention is the essence of the offence of forgery. To constitute it, some
damage or injury must be intended to be caused by the false document to an individual or to
the public.
Under section 464, it is stated that the act should be done dishonestly or fraudulently. Also,
the definition given in Section 463 is in itself subjected to section 464 that is defining the
essential ingredient of section 463. So, it can be said that whichever of the elements provided
in section 463 is applicable, it should have been done fraudulently or dishonestly to support
the allegation of forgery.
A charge of forgery often boils down to intention, the burden of proof is on the prosecution to
prove the intention of accused beyond a reasonable doubt. The prosecution also needs to
prove various elements that are discussed above in brief.
References
PSA Pillai’s, Criminal Law, 13th Edition Kl Vibhute
Bare act of IPC
https://crlreview.in/forgery-indian-penal-code/
Students of Lawsikho courses regularly produce writing assignments and work on practical
exercises as a part of their coursework and develop themselves in real-life practical skill.
LawSikho has created a telegram group for exchanging legal knowledge, referrals and various
opportunities. You can click on this link and join:
https://t.me/joinchat/J_0YrBa4IBSHdpuTfQO_sA
Follow us on Instagram and subscribe to our YouTube channel for more amazing legal content.

Did you nd this blog post helpful? Subscribe so that you never miss another post! Just complete this form…
Name
Email Address
10-6=?
SUBSCRIBE!

Offences Relating To Documents - All You Need To Know About It - IPleaders

Uploaded by

Copyright:

Available Formats

Offences Relating To Documents - All You Need To Know About It - IPleaders

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Offences Relating To Documents - All You Need To Know About It - IPleaders

Uploaded by

Copyright:

Available Formats

6/1/2021 Offences Relating to Documents: All you need to know about it - iPleaders

Post Views: 12199

Offences Relating to Documents: All you need to

Image source - https://bit.ly/2s2PtMq

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 1/23

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 2/23

Concept of false Document

Secondly- who without legal authority dishonestly or fraudulently by withdrawing or contrarily

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 3/23

What Constitutes Forgery?

The basic elements of forgery include:

Forgery requires Deception

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 4/23

Creation of fake document

Forgery as Identity Theft

The intention of the forger

Proof: the prosecution has to prove that the:

Accused committed forgery.

Forgery Law in India

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 5/23

Scope of Sections 463, 464 And 465 of Indian

makes, signs, ties or administers a document or part of a document;

Punishment for Forgery

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 6/23

IPC it is a non-cognizable offence. If the forgery is of a promissory note of the Central

Making a False Document or False Electronic

Three Forms of Making False Documents

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 7/23

Making False Documents—Some Illustrations

The popularity of Real Estate Forgery

A complete example of document falsification is real estate forgery, which appears to be on

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 8/23

Alteration of Birth Dates

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to e… 9/23

Forged Document Comprehends Creating a New Document

Making a false document:

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to … 10/23

Dishonestly or fraudulently Composes, signs, seals or executes a document or part of a

Explanation: A man’s signature of his own name might amount to forgery.

Additions and Alterations to Documents

When Attestation would be Forgery

Execution without Authority

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to … 12/23

Forging a Document by A xing Own Signature

Intention Not Essential Component

Fraudulent financial reporting may be accomplished by the following:

Manipulation, falsification, or alteration of accounting records or supporting documents from

Forgery: Intention, Dishonesty and Fraud Compared

Aggravated Forms of Forgery

1. Forgery of a record in a court of justice or register of birth, baptism, marriage or burial or a

Defences in a Charge of Forgery

1. That he did not make the false document or a part of it, or

To cause damage or injury to the public or any particular person,

Forgery of a Record of Court or Public Register

For forgery of record of Court, Public register

“Whoever forges a document or an electronic record, purporting to be a record or proceeding

https://blog.ipleaders.in/offences-relating-to-documents-all-you-need-to-know-about-it/#:~:text=Forgery is defined under Section,property%2C or to … 15/23

Scope of Section 466

1. Court records and pleadings;