Section 477AState of Jammu-Kashmir Act
Section 477A: Falsification of accounts
Falsification of accounts.
- 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] [Inserted by Act V of 2001.] 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, or omits or alters or abets the omission or alteration of any material particular from or in, any such book, 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 making 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.[Of Property and other marks.] [Substituted by Act III of 1967.]Previous
Sec 477 — Fraudulent cancellation, destruction etc., of will, authority to adopt, or valuable security
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Sec 478 — [ [Sections 478 and 480 omitted by Act III of 1967.]
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