Section 477A of the IPC
pratik
(Querist) 04 December 2009
This query is : Resolved
Section 477A of the IPC says that the offence if done by clerk, officer or servant than he is punishable but if in the case if a C.A. says that do the changes or make bogus entries in the books of accounts so the offence is done by the C.A. So How to prove as per the Indian Penal Code under Section 477A, 468, 467. that the offence is done by the C.A. & not by the person doing the data enter or who was or is a servant, clerk or officer.
Please Help.
Raj Kumar Makkad
(Expert) 04 December 2009
Wo so ever asserts must prove. It is upon the complainant to prove his allegations against the C,A. Criminal law requires accurate evidence which must be proved beyond any reasonable doubt so complainant knows better how he can prove this fact against C.A. in the given case. Each case has its own circumstances and no straight jacket formula can be applied on each case.
