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15. Before examining the various judgments of the Supreme Court on this issue I deem it appropriate to examine the various provisions of the Criminal Procedure Code and the Indian Penal Code.

16. Sections 195, 196, 197, 198, 198(A) and 199 from a group of Sections which restrict the powers of the Magistrates (conferred by virtue of Section 190 of the Code of Criminal Procedure) to take cognizance of offences. Each of the above mentioned Sections deal with certain categories of offences enumerated in the Indian Penal Code. Section 195 deals with the offences against the public justice and offences relating to documents given in evidence. Section 196 deals with the offences against the State and for criminal conspiracy. Section 197 of course, does not deal with any specific category offence but deals with the status of a person who is alleged to have committed an offence. The section prescribes certain procedure before an offence alleged to have been committed by a person (who was a Judge or a Magistrate or a public servant) is taken cognizance by the Magistrate. Sections 198 and 198(A) deal with the prosecution of offence against marriage and Section 199 deals with prosecution of offences of defamation falling under Chapter XXI of the Indian Penal Code.

27. Whenever a false document is made with such an intention as is described under Section 463 of the Indian Penal Code, the offence of forgery is complete. It is immaterial whether the document is subsequently produced or given in evidence in any legal proceeding before any Court or authority legally authorized to adjudicate upon the rights of the parties. When such a document is produced in any judicial proceeding before any Court a distinct offence falling under Section 192 of the Indian Penal Code is committed for which a punishment is prescribed under Section 193 of the Indian Penal Code. Since it is an offence, which could be committed only in connection with the proceeding. Section 195(i)(b)(1) of the Indian Penal Code mandates that such an offence could be taken cognizance of by a Court only on a written complaint made by the Court before which such an offence is committed. On the other hand, in the context of giving in evidence of documents which are alleged to have been brought into existence by committing an offence of forgery, two distinct offences known to the Indian Penal Code are committed; one is the act of forgery and the other is the act of giving in evidence of such a document brought into existence by forgery, in a judicial proceeding.