1 THE PENAL CODE, 1860

(ACT NO. XLV OF 1860).
  [6th October, 1860]
 
 
     
   
 
CHAPTER XVIII
OF OFFENCES RELATING TO DOCUMENTS AND TO TRADE OR PROPERTY MARKS
 
  Falsification of accounts  
2[ 477A. 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, 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 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 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 Throughout this Act, except otherwise provided, the words “Bangladesh”, “Government”, “the Government” and “Taka” were substituted, for the words “Pakistan”, “Central or any Provincial Government” or “Central Government or any Provincial Government” or “Central Government” or “the Provincial Government” or “Provincial Government” and “rupees” respectively by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).

2 Section 477A was inserted by section 4 of the Criminal Law (Amendment) Act, 1895 (Act No. III of 1895).

 
 

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