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19. The falsification of documents alleged by the prosecution is that the accused created some false vouchers in the name of different beneficiaries. Many of these beneficiaries disputed the signature, but practically admitted that they had received the money equivalent of the proportionate quantity of rice meant for them. This means that such falsification was not dishonestly made by the accused, or that the accused had not derived any benefit by such falsification of vouchers. Mere falsification of document is not punishable under the law. Falsification of documents or forgery of documents can be punished only when it is proved that such forged document was misused by the accused for some benefit or for dishonest benefit or for misappropriation. In the absence of any material to  prove that the accused had derived any benefit or any sort of advantage from the sale of the total quantity of rice in open market, the accused cannot be found guilty on the charge of falsification of accounts also.