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19. The applicant had submitted further that the offence punishable under Section 448 Companies Act 2013 is not made out against the Applicant since the Applicant has never made any false statement which has been filed by him or anybody else with any authority and submits that it is pertinent to note that the documents recovered from the office of Accused No. 79 are unsigned draft documents. The applicant submits that the documents had not been filed before any statutory authorities and the same were only draft documents prepared from the Statutory Records available and downloaded from the site of MCA. It is, inter alia, submitted by the applicant that he has never made any false statement with regard to any document. Inter alia the applicant submits that for invocation of Section 448 of the Companies Act, 2013 it is imperative that a false document is prepared and that since the applicant has never filed any false statement Section 448 of the Companies Act is not applicable to him. It is submitted by the applicant that unsigned documents have no validity in law and the same cannot be relied upon.