Section 344 of The Bharatiya Nyaya Sanhita, 2023
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.
Summary
- This section specifically applies to employees like clerks, officers, or servants.
- It punishes them for willfully destroying, altering, or falsifying their employer's books or accounts with intent to defraud.
- It covers paper documents, electronic records, and valuable securities in the employer's possession.
- Making false entries or omitting important details from accounts are also crimes under this section.
- The prosecutor only needs to prove a general intent to defraud, not a specific victim or exact amount.
FAQ
1. Who can be charged under Section 344 of The Bharatiya Nyaya Sanhita, 2023?
Section 344 of The Bharatiya Nyaya Sanhita, 2023 applies to any clerk, officer, or servant, or anyone acting in that capacity.
2. Does Section 344 of the Bharatiya Nyaya Sanhita apply to digital account books?
Yes, Section 344 of the Bharatiya Nyaya Sanhita specifically includes electronic records and digital books in its scope.
3. What is the punishment for a clerk who changes office accounts under the Bharatiya Nyaya Sanhita?
Under Section 344 of the Bharatiya Nyaya Sanhita, falsifying accounts can lead to imprisonment for up to seven years, a fine, or both.
Test yourself
Q1.Under Section 344 of The Bharatiya Nyaya Sanhita, 2023, must the prosecution name a specific person who was intended to be defrauded?
Q2.What is the maximum punishment for falsification of accounts under Section 344 of the Bharatiya Nyaya Sanhita, 2023?
Q3.Section 344 of The Bharatiya Nyaya Sanhita, 2023 covers accounts that:
Q4.Is an employee guilty under Section 344 of the Bharatiya Nyaya Sanhita, 2023 if they just omit a detail from the books without intent to defraud?