TaxTMI 
TaxTMI 
2020 (9) TMI 1174
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....foresaid V.G. Quenim having expired on 20.07.2007. M/s V.G. Quenim had shared a business relationship with the Appellants since the year 1990. However, disputes arose between the parties, as a result of which four suits, being Suit Nos.7, 8, 14 and 21 of 2000/A, were filed by the Appellants against M/s V.G. Quenim before the Civil Court at Bacholim. A fifth suit, being Suit No.1/2003/A, was filed by the late V.G. Quenim against the Appellants, which was withdrawn on 01.10.2007 unconditionally. The Respondents filed their Written Statements and Counter Claims in the said suits filed by the Appellants. 3. After withdrawal of the fifth suit, these criminal complaints were filed, inasmuch as the Appellants contended that in these proceedings, the Respondent/Accused had given false evidence, and had forged debit notes and made false entries in books of accounts. By two orders dated 01.10.2009, the learned Additional Sessions Judge-I in North Goa at Panaji, returned the complaints, stating that these complaints could only be filed in the Court before whom such proceedings were pending in which the alleged offences were committed. The complaints were then filed before the learned Judic....
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....ng on behalf of the Appellants, took us through the complaints dated 11.08.2009. It was his case that debit notes had been created by the Respondents which were totally fraudulent, in order to buttress their case that certain amounts were owed by the Appellants to the Respondents. The learned counsel argued with great vehemence that this is why the fifth suit, viz., Suit No.1/2003/A was ultimately withdrawn on 01.10.2007, the Respondents having realised that the evidence given would completely belie their false case. The learned counsel then referred to the counter-affidavit filed to the revision petition before the learned Sessions Judge in order to buttress his plea that offences under the "forgery" sections of the IPC had been made out, which would all be the subject matter of a private complaint, and which do not have to follow the procedure set out by Section 340 CrPC. He relied very heavily upon Iqbal Singh Marwah (supra) to argue that the documents and books of accounts etc. that were forged, were all forged before they were taken in evidence in the Court proceedings, as a result of which the judgment squarely applied, and a private complaint, therefore, would be maintainabl....
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....f the Appellants' case, cannot be said to have been forged within the meaning of Sections 463 and 464 of the IPC, as the debit notes, even if dishonestly or fraudulently made, had to be made within the intention of causing it to be believed that such debit notes were made by a person whom the person making it knows that it was not made, which is not the case, as the debit notes were made on the sole proprietorship's letterhead, with the writing and signatures that were of the proprietor. He, therefore, argued that the forgery sections under the IPC do not get attracted at all to the complaints, which were correctly filed under Section 195 read with Section 340 of the CrPC. He contended that the counter-affidavit that was relied upon by the Appellants to the Respondent's revision applications was clearly an afterthought, in order to buttress a hopeless case. In any event, the complaints read as a whole, would make it clear that the entirety of the complaints were in, or in relation to, offences committed under Sections 191 and 192 of the IPC used/to be used in judicial proceedings and, therefore, fell squarely within Section 195(1)(b)(i) of the CrPC. He also argued that after conver....
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....ction 475 or section 476, of the said Code, when such offence is alleged to have been committed in respect of a document produced or given in evidence in a proceeding in any Court, or (iii) of any criminal conspiracy to commit, or attempt to commit, or the abetment of, any offence specified in sub-clause (i) or sub-clause (ii), except on the complaint in writing of that Court or by such officer of the Court as that Court may authorise in writing in this behalf, or of some other Court to which that Court is subordinate. (2) Where a complaint has been made by a public servant under clause (a) of sub-section (1) any authority to which he is administratively subordinate may order the withdrawal of the complaint and send a copy of such order to the Court; and upon its receipt by the Court, no further proceedings shall be taken on the complaint: Provided that no such withdrawal shall be ordered if the trial in the Court of first instance has been concluded. (3) In clause (b) of sub-section (1), the term "Court" means a Civil, Revenue or Criminal Court, and includes a tribunal constituted by or under a Central, Provincial or State Act if declar....
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.... section 195. (3) A complaint made under this section shall be signed,- (a) where the Court making the complaint is a High Court, by such officer of the Court as the Court may appoint; (b) in any other case, by the presiding officer of the Court or by such officer of the Court as the Court may authorise in writing in this behalf. (4) In this section, "Court" has the same meaning as in section 195. 341. Appeal.-(1) Any person on whose application any Court other than a High Court has refused to make a complaint under sub-section (1) or sub-section (2) of section 340, or against whom such a complaint has been made by such Court, may appeal to the Court to which such former Court is subordinate within the meaning of sub-section (4) of section 195, and the superior Court may thereupon, after notice to the parties concerned, direct the withdrawal of the complaint, or, as the case may be, making of the complaint which such former Court might have made under section 340, and, if it makes such complaint, the provisions of that section shall apply accordingly. (2) An order under this section, and subject to any such order, an order under....
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....nce, to entertain an erroneous opinion touching any point material to the result of such proceeding is said "to fabricate false evidence". 193. Punishment for false evidence.-Whoever intentionally gives false evidence in any of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of a judicial proceeding, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine; and whoever intentionally gives or fabricates false evidence in any other case, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine. Explanation 1.-A trial before a Court-martial is a judicial proceeding. Explanation 2.-An investigation directed by law preliminary to a proceeding before a Court of Justice, is a stage of a judicial proceeding, though that investigation may not take place before a Court of Justice." "196. Using evidence known to be false.-Whoever corruptly uses or attempts to use as true or genuine evidence any evidence which he knows to be false or fabricated, shall be puni....
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....ending it to be believed that the document was made by the person in his lifetime, may amount to forgery. Explanation 3.-For the purposes of this section, the expression "affixing electronic signature" shall have the meaning assigned to it in clause (d) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000)." 10. Section 190 of the CrPC states that a Magistrate may take cognizance of any offence in one of three situations: (a) upon receiving a complaint of facts which constitute such offence; (b) upon a police report of such facts; and (c) upon information received from any person other than a police officer, or upon his own knowledge, that such offence has been committed. However, Section 195 of the CrPC states that in the offences covered by it, no Court shall take cognizance except upon the complaint in writing of a public servant, insofar as the offences mentioned in sub-clause (1)(a) are concerned, and by the complaint in writing of the "Court" as defined by sub-section (3), insofar as the offences delineated in sub-clause (1)(b) are concerned. The reason for the enactment of Section 195 of the CrPC has been stated felicitously in Pate....
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....ned and that no court shall take cognizance except on such a complaint clearly show that in every instance the court must be moved by the appropriate public servant. We have to decide therefore whether the Tahsildar can be said to be the public servant concerned and if he had not filed the complaint in writing, whether the police officers in filing the charge-sheet had satisfied the requirements of Section 195. The words "no court shall take cognizance" have been interpreted on more than one occasion and they show that there is an absolute bar against the court taking seisin of the case except in the manner provided by the section." 12. Under Section 340 of the CrPC, the procedure in cases mentioned in Section 195 of the CrPC is set out. The Court may make a preliminary enquiry if it thinks necessary, and then record a finding to the effect that the provisions of Section 195(1)(b) of the CrPC are attracted, as a result of which the Court itself is then to make a complaint in writing, and send it to a Magistrate of the first class having jurisdiction. Where the Court declines to make any such complaint, an appeal is provided under Section 341 of the CrPC. The appellate power of t....
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.... - is the intention that the circumstance so caused to exist or the false document made may appear in evidence in a judicial proceeding, or before a public servant or before an arbitrator, and lead to the forming of an erroneous opinion touching any point material to the result of the proceeding. The offences of forgery and of fabricating false evidence for the purpose of using it in a judicial proceeding are therefore distinct, and within the description of fabricating false evidence for the purpose specified in Section 479-A Criminal Procedure Code, the offence of forgery is not included. In any event the offence penalised under Section 471 Indian Penal Code can never be covered by sub-section (1) of Section 479-A. Therefore for taking proceeding against a person who is found to have used a false document dishonestly or fraudulently in any judicial proceeding, resort may only be made to Section 476 Code of Criminal Procedure." 15. In Dr. S. Dutt v. State of Uttar Pradesh (1966) 1 SCR 493, the question arose in the context of an expert witness (i.e. the Appellant before the Supreme Court) who produced a diploma before the Sessions Court from the Imperial College of Science and ....
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....in an erroneous opinion touching on point material to the result of a judicial proceedings. Dr Dutt, as alleged, was falsely posing as an expert and was deposing about matters which were material to the result of the trial. He had a document to support his claim should occasion arise. He produced the document, although asked to do so, intending that the presiding Judge may form an erroneous opinion about Dr Dutt and the relevancy of his evidence. The case was thus covered by Section 192. When Dr Dutt deposed, let us assume falsely about his training, he committed an offence under Section 193. Again, when Dr Dutt used the diploma as genuine his conduct was corrupt, whether or not it was dishonest or fraudulent." (at pages 499-500) "It would thus be seen that the action of Dr Dutt was covered by Sections 192 and 196 of the Penal Code. If Dr Dutt gave false evidence in court or if he fabricated false evidence the offence under Section 193 was clearly committed. If he used fabricated evidence an offence under Section 196 was committed by him. These offences would have required a complaint in writing of the Sessions Judge before cognizance could be taken." (at page 501) ....
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....being used as evidence and which any court of justice or any public servant or other person, is bound or authorised by law to receive as evidence. Section 191 deals with evidence on oath and s.192 with fabricating false evidence. If we consider this matter from the standpoint of s.191, Indian Penal Code the offence is constituted by swearing falsely when one is bound by oath to state the truth because an affidavit is a declaration made under oath. The definition of the offence of giving false evidence thus applies to the affidavits. The offence may also fall within s. 192. It lays down inter alia that a person is said to fabricate false evidence if he makes a document containing a false statement intending that such false statement may appear in evidence in a judicial proceeding and so appearing in evidence may cause any person who, in such proceeding is to form an opinion upon the evidence, to entertain an erroneous opinion touching any point material to the result of such proceeding. When Baban Singh and Dharichhan Kuer made declarations in their affidavits which were tendered in the High Court to be taken into consideration, they intended the statements to appear in evidence in ....
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....ion 191 because here admittedly there is no giving of false evidence as defined in the Penal Code. The offence of fabricating false evidence comes into existence when a person causes any circumstance to exist or makes any false entry in any book or record or makes any document containing a false statement intending that such circumstance, false entry or false statement may appear in evidence in a judicial proceeding etc. and so appearing cause an erroneous opinion be formed touching a point material to the result of such proceeding. The offence is a general one and does not specify the person or the kind of document. It may be any person and the fabricated evidence may be in any form. Section 218 on the other hand deals with the intentional preparation of a false record by a public servant with the object of saving or injuring any person or property. The difference between the two sections is clearly noticeable. Section 192 deals with judicial proceeding and the false evidence is intended to be used in a judicial proceeding. Section 218 deals with public servants and there the gist is the intentional preparation of a false record with a view of saving or injuring any person or prop....
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...., what is clear is that the offence punishable under these sections does not have to be committed only in any proceeding in any Court but can also be an offence alleged to have been committed in relation to any proceeding in any Court. 20. The words "in relation to" have been the subject matter of judicial discussion in many judgments. Suffice it to say that for the present, two such judgments need to be noticed. In State Wakf Board, Madras v. Abdul Azeez Sahib and Ors., AIR 1968 Mad. 79, the expression "relating to" contained in Section 57(1) of the Wakf Act, 1954 fell for consideration before the Madras High Court. The High Court held: "8. We have no doubt whatever that the learned Judge, (Kailasam, J.), was correct in his view that even the second suit has to be interpreted as within the scope of the words employed in S. 57(1) namely, "In every suit or proceeding relating to title to Wakf property". There is ample judicial authority for the view that such words as "relating to" or "in relation to" are words of comprehensiveness which might both have a direct significance as well as an indirect significance, depending on the context. They are not words of restrictive ....
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....and the prayers sought for therein, on the clear language of Section 41(1), the conclusion is inevitable that these suits could lie within the exclusive jurisdiction of Small Cause Court, Bombay and the City Civil Court would have no jurisdiction to entertain such suits." 22. Contrasted with Section 195(1)(b)(i), Section 195(1)(b)(ii) of the CrPC speaks of offences described in Section 463, and punishable under Sections 471, 475 or 476 of the IPC, when such offences are alleged to have been committed in respect of a document produced or given in evidence in a proceeding in any Court. What is conspicuous by its absence in Section 195(1)(b)(ii) are the words "or in relation to", making it clear that if the provisions of Section 195(1)(b)(ii) are attracted, then the offence alleged to have been committed must be committed in respect of a document that is custodia legis, and not an offence that may have occurred prior to the document being introduced in court proceedings. Indeed, it is this distinction that is vital in understanding the sheet anchor of the Appellant's case namely, this Court's judgment in Iqbal Singh Marwah (supra). 23. In Iqbal Singh Marwah (supra), a 5-Judge Be....
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....f a public servant or has a direct correlation with the proceedings in a court of justice, the expression "when such offence is alleged to have been committed in respect of a document produced or given in evidence in a proceeding in any court" occurring in clause (b)(ii) should normally mean commission of such an offence after the document has actually been produced or given in evidence in the court. The situation or contingency where an offence as enumerated in this clause has already been committed earlier and later on the document is produced or is given in evidence in court, does not appear to be in tune with clauses (a)(i) and (b)(i) and consequently with the scheme of Section 195 CrPC. This indicates that clause (b)(ii) contemplates a situation where the offences enumerated therein are committed with respect to a document subsequent to its production or giving in evidence in a proceeding in any court." 25. The Chapter heading of Chapter XXVI of the CrPC, which contains Sections 340 and 341 was then referred to - the heading reading "Provisions as to Offences Affecting the Administration of Justice", which according to the Court also indicated that the offences mentioned in....
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....a complaint ought or ought not to be lodged in respect of such complaint. Paragraph 23 therefore states: "23. In view of the language used in Section 340 CrPC the court is not bound to make a complaint regarding commission of an offence referred to in Section 195(1)(b), as the section is conditioned by the words "court is of opinion that it is expedient in the interests of justice". This shows that such a course will be adopted only if the interest of justice requires and not in every case. Before filing of the complaint, the court may hold a preliminary enquiry and record a finding to the effect that it is expedient in the interests of justice that enquiry should be made into any of the offences referred to in Section 195(1)(b). This expediency will normally be judged by the court by weighing not the magnitude of injury suffered by the person affected by such forgery or forged document, but having regard to the effect or impact, such commission of offence has upon administration of justice. It is possible that such forged document or forgery may cause a very serious or substantial injury to a person in the sense that it may deprive him of a very valuable property or statu....
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....committed with respect to a document after it has been produced or given in evidence in a proceeding in any court i.e. during the time when the document was in custodia legis. 34. In the present case, the Will has been produced in the court subsequently. It is nobody's case that any offence as enumerated in Section 195(1)(b)(ii) was committed in respect to the said Will after it had been produced or filed in the Court of District Judge. Therefore, the bar created by Section 195(1)(b)(ii) CrPC would not come into play and there is no embargo on the power of the court to take cognizance of the offence on the basis of the complaint filed by the respondents. The view taken by the learned Additional Sessions Judge and the High Court is perfectly correct and calls for no interference." 29.Thus, Iqbal Singh Marwah (supra) is clear authority for the proposition that in cases which fall under Section 195(1)(b)(ii) of the CrPC, the document that is said to have been forged should be custodia legis after which the forgery takes place. That this judgment has been followed in several subsequent judgments is beyond cavil - see Mahesh Chand Sharma v. State of U.P and Ors. (2009) 1....
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....en the offences enumerated in the provision have been committed with respect to a document after it has been produced or given in evidence in a proceeding in any court i.e. during the time when the document was in custodia legis. 10. In the instant case, the false affidavit alleged to have been filed by the appellant was in a proceeding pending before the civil court and the offence falls under Section 193 IPC and the proceeding ought to have been initiated on the complaint in writing by that court under Section 195(1)(b)(i) IPC. Since the offence is said to have been committed in relation to or in a proceeding in a civil court, the case of Iqbal Singh Marwah is not applicable to the instant case." 32.Likewise, in a recent judgment in Narendra Kumar Srivastava v. State of Bihar and Ors. (2019) 3 SCC 318, the Court was concerned with false affidavits that had been prepared/forged outside the Court. This being so, the question that arose before the Court was whether the Magistrate was justified in taking cognizance of an offence punishable under Section 193 of the IPC on the basis of a private complaint. This Court held: "13. It is clear from sub-section (1)(b) o....
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.....e. sub-section 195(1)(b)(i) and sub-section 195(1)(b)(ii) cater to separate offences. Though Section 340 CrPC is a generic section for offences committed under Section 195(1)(b), the same has different and exclusive application to clauses (i) and (ii) of Section 195(1)(b) CrPC. 22. In Sachida Nand Singh [(1998) 2 SCC 493] relied on by the learned counsel for the appellant, this Court was considering the question as to whether the bar contained in Section 195(1)(b)(ii) CrPC is applicable to a case where forgery of the document was committed before the document was produced in a court. It was held: (SCC pp. 497 & 501, paras 6 & 23) "6. A reading of the clause reveals two main postulates for operation of the bar mentioned there. First is, there must be allegation that an offence (it should be either an offence described in Section 463 or any other offence punishable under Sections 471, 475 and 476 IPC) has been committed. Second is that such offence should have been committed in respect of a document produced or given in evidence in a proceeding in any court. There is no dispute before us that if forgery has been committed while the document was in the custody of a ....
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....lication is made under the provisions of Section 340 r/w section 195 of the Cr.P.C, 1973, (hereinafter called for short "the Said Code") seeking an order of inquiry into an offence committed by Accused under the provisions of Section 191 and 193 of the Indian Penal Code, 1860.(hereinafter called "Penal Code") An offence under these provisions have been committed by the Accused in relation to the proceedings before the Civil Judge Senior Division at Bicholim in Spl. Civil Suits No. 7/2000/A, 8/2000/A, 14/2000/A, 21/2000/A (first 4 suits) and 1/2003/A (the 5th suit, which stands withdrawn after completion of evidence). An offence under the above said provisions is also committed in respect of documents in the above suits for which a separate criminal complaint is being filed. Forged/manipulated documents have been produced and given in evidence in the above proceedings. All the above suits/proceedings are within the jurisdiction of this Hon'ble Court." 35. The complaint then refers to false statements made by the Respondents/accused in their Written Statements and Counter Claims in the first four suits, which are pleadings before the Court, and then goes on to state: ....
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....pite the above pointed out fabrication/manipulation were also written off as Bad Debts as on 31.03.2000 in their audited books of Account. h)The Accused No.1 claimed that the Mutual, Open and Current Account was closed on 09.03.2000 whereas the Accused No.2 claimed that the SAME mutual open and current Account was closed on 09.03.2000 and 31.03.2000 i.e. on two occasions and finally during the cross examination of the Accused No.2 herein in the 5th suit he has admitted that the same were not the ledger Accounts." 37. The prayer made in this complaint is then as follows: "IT IS THEREFORE PRAYED THAT THIS HON'BLE COURT BE PLEASED TO: (a) record a finding to that effect; (b) make a Complaint thereof in writing; (c) send it to a Magistrate of the First Class having Jurisdiction; (d) take sufficient Security for appearance of the Accused before such Magistrate, or if the alleged offence is non- bailable and the Court thinks it necessary so to do, send the Accused in custody to such Magistrate; and (e) bind over any person to appear and give evidence before such Magistrate." 38. So far as the second complaint is con....
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....m filed by the Accused against the Complainant No. 2 in Spl. Civil Suit No. 8/2000/A, which Debit Notes are reflecting in the manipulated ledger extract annexed to the written statement and counterclaim dated 04.07.2000 at Exh: B thereto, which document is produced and given in evidence in Spl. Civil Suit No. 1/2003/A which document is at EXHIBIT-J Colly herein. In this Complaint, the Complainants request this Hon'ble Court to make a preliminary enquiry it deems fit and necessary. This Hon'ble Court will also be pleased to record (a) a record of evidence to this effect (b) to make a complaint thereof in writing (c) and thereafter send it to a First Class Magistrate Court, having jurisdiction (d) pass such orders as this Hon'ble Court may deem fit and proper considering the facts and circumstances of the case for punishing the Accused under the Provisions of Section 193 and 196 of the said Penal Code." 39. Then the complaint goes on to refer to various false affidavits/statements made by the accused, as follows: "In such circumstances, he has declared on false affidavits/statements in all 5 suits being Spl. Civil Suits No. 7/2000/A, 8/2000/A, 14/2000....
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....rietor of the Accused No.1. The suit claim in the 5th suit being Spl. Civil Suit No. 1/2003/A as also the counter claims filed in Spl. Civil Suits No.7/2000/A and 8/2000/A against Complainant No. 1 and 2 were neither standing to the debit of to the Current Account of the respective Complainants herein nor the same were credited to the sale of ore account in the books of account of the Accused No.1 but instead, they have been written off as Bad Debts as on 31.03.2000 in their audited books of account." 40. Importantly, the averment made in paragraph 11 of the complaint reads as follows: "11. The Complainants crave leave to refer to and rely upon the certified copies of the Cross-examination and the various books of account which has been manipulated, forged by making false entry by the Accused. The purpose of the Accused is to influence the Hon'ble Court to form an opinion upon such evidence." 41. As a result, the second complaint ends stating: "15. The Complainants state that both the Accused No. 2 and Accused No. 3 have made a declarations on a subject which they are bound by law and has, in fact, made Statements, which are false and which both the Accu....
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....the provisions of Section 191 of the IPC, and the second complaint attracts the provisions of Section 192 of the IPC. However, for the first time in the counter-affidavit to the revision application that was filed by the Respondents before the learned Sessions Judge, the Appellants stated: "II. The said application is liable/ought to be dismissed in as much as a perusal of the complaint and its accompaniments not only make out a case under section 192/193 IPC but the same also leads to a conclusion that the offences under sections 463, 464, 465, 467, 468, 469, 471, 474, 475 & 477-A of IPC have also been made out and as such, the accused persons be proceeded accordingly. xxx xxx xxx V. The said application deserves to be dismissed because the law relating to the bar engrafted in section 195(1)(b)(ii) of the Code of Criminal Procedure is not applicable to a case where forgery of the document was committed before the document was produced in the court. As such, the documents forgery of which have been committed were not the custodia legis." 43. There is no doubt that realising the difficulties in their way, the Appellants suddenly changed course, and appl....
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....to remember is that if in the course of the same transaction two separate offences are made out, for one of which Section 195 of the CrPC is not attracted, and it is not possible to split them up, the drill of Section 195(1)(b) of the CrPC must be followed. Thus, in State of Karnataka v. Hemareddy (1981) 2 SCC 185, this Court referred to a judgment of the Madras High Court (Re V.V.L. Narasimhamurthy AIR 1955 Mad 237) and approved its ratio as follows: "7...In the third case, Somasundaram, J., has observed: "The main point on which Mr Jayarama Aiyar appearing for the petitioner seeks to quash this committal is that on the facts an offence under Section 193 IPC is disclosed for which the court cannot take cognizance without a complaint by the court as provided under Section 195(1)(b) of the Criminal Procedure Code. The first question which arises for consideration is whether on the facts mentioned in the complaint, an offence under Section 193, IPC is revealed. Section 193 reads as follows: Whoever intentionally gives false evidence in any stage of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of a judicial p....
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.... is necessary under Section 195(1)(b) of the Code of Criminal Procedure and an offence for which a complaint of a court is necessary under that sub-section, are committed, it is not possible to split up and hold that the prosecution of the accused for the offences not mentioned in Section 195(1)(b) of the Code of Criminal Procedure should be upheld." 45. Bearing these admonitions in mind, let us now see as to whether the "forging" of the debit notes, so strongly relied upon by Shri Mishra as being offences under Sections 463 and 464 of the IPC, can at all be said to attract the provisions of these Sections. 46. Section 463 of the IPC speaks of "forgery" as being the making of a "false document" or "false electronic record", or a part thereof, to do the various things that are stated in that section. Unless a person is said to make a false document or electronic record, Section 463 does not get attracted at all. The making of a "false document" is then dealt with in Section 464 of the IPC. On the facts of the present case, we are not concerned with the categories of false documents identified under the heads "Secondly" and "Thirdly" of Section 464. Shri Mishra states that the ....
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.... 48. This Court held that the sale deed executed did not constitute a "false document" under Section 464 of the IPC as follows: "18. Section 463 of the Penal Code reads as under: "463. Forgery.-Whoever makes any false documents or false electronic record or part of a document or electronic record, with intent to cause damage or injury, to the public or to any person, or to support any claim or title, or to cause any person to part with property, or to enter into any express or implied contract, or with intent to commit fraud or that fraud may be committed, commits forgery." According to Mr Das, making of a false document so as to support any claim over title would constitute forgery within the meaning of the said provision and as a document was created for the purpose of showing one-third share in the joint property by the appellants although they were not entitled to therefor, they must be held to have committed an offence. 19. Making of any false document, in view of the definition of "forgery" is the sine qua non therefor. What would amount to making of a false document is specified in Section 464 thereof. What is, therefore, necessary is to....
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.... upon him, know the contents of the document or the nature of the alteration. In short, a person is said to have made a "false document", if (i) he made or executed a document claiming to be someone else or authorised by someone else; or (ii) he altered or tampered a document; or (iii) he obtained a document by practising deception, or from a person not in control of his senses. 15. The sale deeds executed by the first appellant, clearly and obviously do not fall under the second and third categories of "false documents". It therefore remains to be seen whether the claim of the complainant that the execution of sale deeds by the first accused, who was in no way connected with the land, amounted to committing forgery of the documents with the intention of taking possession of the complainant's land (and that Accused 2 to 5 as the purchaser, witness, scribe and stamp vendor, colluded with the first accused in execution and registration of the said sale deeds) would bring the case under the first category. 16. There is a fundamental difference between a person executing a sale deed claiming that the property conveyed is his property, and a person executi....
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....hey are said to have prepared false documents and used them as genuine ones, with the intention to defraud and falsify entries in the books of accounts of the Bank. They are also charged with entering into the criminal conspiracy, as they, having been entrusted with the property of Andhra Bank, prepared credit and debit vouchers in favour of Accused 3, authorising credit of amounts of various cheques to the account of Accused 3 without having actually received any banker's cheques." 51. This Court, however, held that Section 464 of the IPC was not attracted, as follows: "164. A person is said to make a false document or record if he satisfies one of the three conditions as noticed hereinbefore and provided for under the said section. The first condition being that the document has been falsified with the intention of causing it to be believed that such document has been made by a person, by whom the person falsifying the document knows that it was not made. Clearly the documents in question in the present case, even if it be assumed to have been made dishonestly or fraudulently, had not been made with the intention of causing it to be believed that they were made by....
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....ctions 191 and 192 of the Penal Code), and were to concentrate only on the debit notes that are said to have been "created" by the Respondents, it is clear that the debit notes were not "false documents" under Section 464 of the IPC, inasmuch they had not been made with the intention of causing it to be believed that they were made by or under the authority of some other person. Since this basic ingredient of forgery itself is not made out, none of the sections that are sought to be relied upon in Chapter XVIII of the IPC can thus be said to be even prima facie attracted in the facts of this case. 53. It now remains to deal with some of the other submissions of Shri Mishra. The submission of Shri Mishra challenging the finding of the High Court that the Appellants did not file any proceedings under Section 482 of the CrPC to make a grievance that the complaint discloses other offences also, and that the Magistrate ought to have issued process for the same, has no legs to stand on. Whether a High Court acts suo motu under Section 482 of the CrPC is for the High Court to decide, being a discretion vested in the High Court to be exercised on the facts of the case. As we have seen, ....
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....ised in that petition and as to whether even if such plea has not been taken whether the petitioner can be permitted to raise such a plea subsequently. 8. In such a fact situation, the courts below may be right to the extent that the question of discharge under Section 239 CrPC was totally unwarranted in view of the order passed by the High Court on 3-2-2010. For the reasons best known to the petitioner, neither the copy of the charge-sheet nor of the order dated 3-2-2010 passed by the High Court have been placed on record." 56. However, the Court goes on to state: "9. Be that as it may, the charge-sheet has been filed under Sections 177, 181, 182, 195 and 420 IPC. Section 177 IPC deals with an offence furnishing false information. Section 181 IPC deals with false statement on oath. Section 182 IPC deals with false information with intent to cause public servant to use his lawful power to the injury of another person. Section 195 IPC deals with giving or fabricating false evidence with intent to procure conviction of offence punishable with imprisonment for life or imprisonment. 10. At least the provisions of Sections 177 and 182 deal with the cases to....
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...., he referred to Section 460(e) of the CrPC. This provision is only attracted if a Magistrate, "not empowered" by law to take cognizance of an offence under clause (a) of Section 190(1) of the CrPC, takes such cognizance erroneously, but in good faith. The "empowerment" spoke of is the jurisdiction of the Magistrate to proceed with the complaint. Section 460 of the CrPC cannot, and does not, apply to cases in which Section 195 of the CrPC is involved inasmuch as Section 195 of the CrPC is an exception to Section 190 of the CrPC, and is an absolute bar to taking cognizance of the offences mentioned therein, unless the drill followed in Section 340 of the CrPC is observed. "Empowerment" obviously does not refer to a mandatory provision in the nature of a statutory bar to taking cognizance. This argument also has no legs to stand on, and is therefore rejected. So also the further argument that proceedings may be allowed to continue before the Magistrate, who can then frame charges based on the "forgery" sections of the IPC - we have held that the complaints read as a whole do not make out a case under Section 463 and 464 of the IPC, but instead clearly attract the provisions of 191 an....