Section 477A in The Indian Penal Code, 1860
477A. Falsification of accounts.—
Whoever, being a clerk, officer or servant, or employed or acting ... 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
remembered that Sub-section (2) of Section 222 , Criminal P. C., does not cover an offence under Section 477A , Penal Code. It covers an offence ... made up of three different items under Section 408 , Penal Code, the three different charges under Section 477A in respect of the items covered
default, rigorous imprisonment for two months, and under Section 477A , I.P.C., to rigours imprisonment for six months and a fine ... trust under Section 406 I.P.C. in respect of the amount of Rs. 6755, and for falsification of accounts under Section 477A
under Section 477A and Section 420 read with Section 109 and Chhotey Lal also under Section 420 and Section 477A, read with Section 109, Penal ... Sections, such as Section 234 ."
That is true, but the absence of a specific bar in Section 239 is not the only criterion. Section
made) there were three separate charges under Section 409 , I. p. C. and three others under Section 477A. Their Lordships laid down that Section ... drawn under Section 222 , but alleges three distinct offences under Section 409 , I. P.C. and three other distinct offences under Section 477A
Section 234 alone because that section contemplates, inter alia, the joinder of the offences of the same kind. Offences under Sections 409 and 477A ... Section 234 , Criminal P. C. in that the appellant had been charged with three offences under Section 409 and one under Section 477A
kachhi-rokar and the nam-jakar bahis of this firm.
7. Section 477A, I. P. C. makes a clerk, officer or servant or one employed ... therefore, he could not be guilty of any offence under Section 477A, I. P. C., even if he had falsified certain entries in the account
under Section 477A and Section 420 read with Section 109 and Chhotey Lal also under Section 420 and Section 477A, read with Section 109, Penal ... sections, such as Section 234 .
That is true, but the absence of a specific bar in Section 239 is not the only criterion. Section
offences punishable under section 13(1)(d) read with section 13(2)
of the Act, 1988 and sections 465 , 468 , 471 , 477A , 420 and 120B ... offence under section 13(1)(d) read with
section 13(2) of the P.C. Act and sections 465 , 468 , 471 , 477A
longer good law.
21. We now turn to the charge under Section 477A. The position in regard to such a charge against a partner ... falsifies accounts, he is liable to be punished under Section 477A of Indian Penal Code. It has also been held in that decision that
