Text of Section 163:
If any person, required to furnish an account of goods under Section 66 of this Act, gives an account which is materially false, he and, if he is not the owner of the goods, the owner also shall, without prejudice to his liability to pay any freight or other charge under any provision of this Act, be punishable with a fine which may extend to five hundred rupees for every quintal or part thereof of such goods.
Explanation and Analysis of Section 163:
1. Purpose and Context:
- Section 163 deals with the accounting of goods and aims to prevent the misrepresentation of goods when an account is required under Section 66 of the Railways Act.
- Section 66 pertains to the requirement of providing an account for goods that are transported by railway, typically involving information on the nature, quantity, and value of the goods.
- This section ensures that the correct accounting of goods is done, and any false declaration is penalized. False reporting can lead to issues such as overcharging or undercharging for freight, mismanagement, and even fraud.
2. Offenses Under Section 163:
- The offense occurs when a person, required to provide an account of goods, provides a materially false account. A materially false account refers to incorrect information that could affect the transaction, such as the quantity, weight, or nature of the goods.
- If the person providing the false account is not the owner of the goods, the owner of the goods is also held liable for the false account.
3. Penalty for False Account:
- The penalty for giving a false account is:
- A fine of up to five hundred rupees for each quintal (100 kg) or part thereof of the goods involved in the false declaration.
- This fine is intended to act as a deterrent against providing misleading or incorrect information about goods.
4. Impact on Freight Charges:
- The section emphasizes that, even if the person who provides the false account is penalized, this does not affect their liability to pay the freight or any other charges due under the Act.
- This means the person may still be required to pay any charges owed to the railway, despite the fine for the false declaration.
5. Who is Liable:
- If the person who gave the false account is not the owner of the goods, the owner is also held liable. The section makes it clear that liability does not fall only on the person who directly gave the false account but extends to the owner of the goods as well.
Key Points for Consideration:
- False Declaration: A false account means a materially incorrect report of goods’ nature, weight, or other relevant details.
- Liability: The person providing the false account and, if applicable, the owner of the goods are both liable for the penalty.
- Fine: The fine can go up to five hundred rupees for each quintal or part thereof of the goods involved.
- Freight Charges: False declarations do not excuse the person or owner from paying the freight or other charges due under the Act.
Conclusion:
Section 163 of the Railways Act, 1989 aims to ensure the accuracy and integrity of goods accounting in the transportation process by imposing penalties on those who provide false information about the goods being transported. This penalty is directed at maintaining fair business practices in the railway transport system and discouraging fraudulent activities. The fine imposed is intended to deter false reporting, and the section underscores the importance of accurate documentation in freight transactions.
