Distinction between making an incorrect document and making a false document.
An employee of Kanpur Electricity Supply Company Limited A government of UP undertaking within his duty capacity prepared a amended electricity bill by using incorrect formula by which amount of bill reduces one fourth of previous bill. This prepared bill amount deposited. After complaint during investigation found that this bill is incorrect because fomula intentionally incorrectly applied. (1) Is this a false document within the defination of section 464 Indian Penal Code? (2) What offence committed by above employee ?