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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>False statements and document tampering attract fraud prosecution under section 447 during company inspections and investigations.</h1> Section 229 criminalises, in the course of inspection, inquiry or investigation, the destruction, mutilation, falsification, concealment, tampering with or unauthorised removal of documents relating to a company's property, assets or affairs, being a party to such acts, making false entries in company documents, and providing explanations that are false or known to be false; such conduct is treated as punishable fraud under section 447.

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