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, electronic record, 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, electronic record, paper, writing, valuable security or account, shall be punished with imprisonment of either description 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.
Simplified Explanation
Section 344 of the Bharatiya Nyaya Sanhita 2023 addresses the falsification of accounts by individuals in positions of responsibility, such as clerks, officers, or servants, or those employed in such roles. The section criminalizes the act of falsifying or altering accounts, records, or documents with the intent to defraud an employer or any other party involved.
Key Provisions of Section 344:
(1) Offenses:
- Individuals covered: This section applies to individuals who are clerks, officers, servants, or those employed or acting in any similar capacity.
- Acts of falsification: The offense includes any of the following actions, done wilfully and with intent to defraud:
- Destroying, altering, mutilating, or falsifying any of the following:
- Books.
- Electronic records.
- Papers.
- Writing.
- Valuable securities.
- Accounts belonging to or in the possession of the employer.
- Items received for or on behalf of the employer.
- False entries or omissions: It also includes actions where the individual:
- Makes or abets making false entries in the documents or accounts.
- Omissions or alterations material to the account, document, or record.
- Destroying, altering, mutilating, or falsifying any of the following:
(2) Intent:
- The key element of the offense is the intent to defraud. The act must be done with the aim of deceiving or causing harm to the employer or any related party.
(3) Punishment:
- The punishment for this offense is:
- Imprisonment of either description for a term which may extend up to seven years.
- Fine, or both imprisonment and fine.
(4) Explanation:
- It is sufficient to allege general intent to defraud in any charge under this section.
- It is not required to specify a particular person intended to be defrauded, a particular sum of money involved, or the exact day the offense was committed.
Summary:
Section 344 criminalizes the willful falsification of accounts, records, or documents by employees, particularly those in trusted positions such as clerks, officers, and servants. The offense covers acts such as altering, destroying, or falsifying documents with the intent to defraud the employer or any relevant party. The section imposes severe penalties, including up to seven years imprisonment, a fine, or both. Additionally, the intent to defraud can be alleged without specifying the exact victim, amount, or date involved.
Purpose:
This provision aims to protect the integrity of business and financial records by ensuring that employees in positions of trust do not manipulate documents or accounts for fraudulent purposes. The section safeguards employers and the public from financial losses and ensures accountability in professional environments.
