Section 477

Whoever fraudulently or dishonestly, or with intent to cause damage or injury to the public or to any person, cancels, destroys or defaces, or attempts to cancel, destroy, or deface, or secretes, or attempts to secrete, any document which is or purports to be a will, or an authority to adopt a son, or any valuable security, or commits mischief in respect to such document, shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.

Falsification of accounts 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 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.

478–489.  (There are no ss.478–489).

Act 574

Currency Notes and Bank Notes

Forging or counterfeiting currency notes or bank notes 489a.  Whoever forges or counterfeits, or knowingly performs any part of the process of forging or counterfeiting, any currency note or bank note shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.

Explanation 1—For the purposes of this section and of sections 489b,

489c and 489d, the expression “bank note” means a promissory note or engagement for the payment of money to bearer on demand issued by any person carrying on the business of banking in any part of the world, or issued by or under the authority of any State or Sovereign Power, and intended to be used as equivalent to, or as a substitute for, money.

Explanation 2—For the purpose of this section and of sections 489b, 489c and 489d the expression “currency note” includes any note (by whatever name called) which is legal tender in the country in which it is issued.

Using as genuine, forged or counterfeit currency notes or bank notes 489b. Whoever sells to, or buys or receives from, any other person, or otherwise traffics in or uses as genuine, any forged or counterfeit currency note or bank note, knowing or having reason to believe the same to be forged or counterfeit, shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.

Possession of forged or counterfeit currency notes or bank notes 489c. Whoever has in his possession any forged or counterfeit currency note or bank note, knowing or having reason to believe the same to be forged or counterfeit and intending to use the same as genuine or that it may be used as genuine, shall be punished with imprisonment for a term which may extend to ten years.

Penal Code 239

Making or possessing instruments or materials for forging or counterfeiting currency notes or bank notes 489d.  Whoever makes or performs any part of the process of making, or buys or sells or disposes of, or has in his possession, any machinery, instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging or counterfeiting any currency note or bank note, shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.