What is a forgery?

Forgery is a crime referring to making for instruments for material alternation of an instrument that has some legal significance. Forgery is not considered as an offense aunty the forged legal instrument is put to use to defraud others.
Forgery and forged document

Section 463 of the Indian Penal Code defines forgery as making any false document or any part of it with the motive to cause injury or damage to the public or any particular person or supporting any title or claim, or causing any person to part with his property, or entering into any implied or express contract to commit fraud or fraud that may be committed. Definition of a forged document is given in section 470 of the Indian Penal Code. It defines a forged document as a first document made by forgery, in whole or in parts.

Essential ingredient-

According to Section 463 of the code, the following are the essential ingredients of the offense of forgery-

(1) There must be a making a false document or a part of it.
(2) The making of a false document should be with the motive to
(a)Cause damage or injury to the public
(b)Support any title or claim
(c)Cause any person to part with any property
(d)Enter into any implied or express contract
(e)Commit fraud or knowing that fraud may be committed.
(f) the false document in question must have legal significance.
In the case of Rama Rao vs Narayan, it was held that to attract section 463 of the Indian Penal Code, the making of a false document should accompany the intention to cause damage or injury to the public, enter into any contract or commit fraud.

Punishment of forgery

Section 465 of the Indian Penal Code provides the punishment for the offense of forgery i.e. imprisonment extending up to two years, or fine, or both.

In the case of Sheila Sebastian vs Jawaharaj, the Supreme Court ruled that to convict an accused under section 465, the components of 463 must be satisfied. [ (2018) 7 SCC 581]

Falsification of accounts

Section 477 A of the Indian Penal Code define the offense of falsification of accounts as –

Whoever, being a,
(a) Clerk
(b) officer
(c) servant
Or,
Employed or acting in the capacity of a,
(a) clerk
(b) officer
(c) servant,
Does either of the following-
(a) defraud
(b) destroy
(c) alter
(d) mutilates or falsifies,

Any valuable security or account which is in the possession of his employer or belongs to him, or has been received by him on the behalf of his employer, makes a false entry or abets it, alter any particular material or abets such alteration from any such account, shall be punished with imprisonment extending up to 7 years, or fine, or with both.

Forgery for cheating

Section 468 deals with the cases of forgery for cheating. It has been made clear in this section that if a forgery is committed with the intention of cheating, the offender shall be imprisoned for a period extending up to 7 years.

In the case of State of Orissa v. Rabindra Nath Sahu (2002) CrLJ 2327 (Ori), 93 (2002) CLT 571, the material fact here was that the accused committed the offense of forgery with the purpose of cheating and not that he had committed forgery to make him liable to punishment under section 468. He will be held liable if it is proved that his intention behind using the forged document was cheating.

What is the punishment for using a forged document as genuine?

Section 471 IPC deals with the offense of using a forged document as genuine. The essential ingredients under the section are-

(1) the dishonest use of the document- the use of the document by the accused must be voluntary and to forge. It will be in material whether it was produced by the accused himself or under the order of a court.
(2) knowledge or the reason to believe that the document is forged. – the person using the forged document must have the knowledge or reason to believe that the documents were forged. Mere possession of a forged document is not enough.

Note- the use of certified copies or forged originals by a person announce that the originals are forged amounts to making use of forged documents within the meaning of the section. In order to sustain a conviction, it is necessary to prove that the use of the document has been fraudulent and the person used in the document knew or had a reason to believe that the originals were forged.
The punishment for an offense under section 471 of the Indian penal code is the same as the punishment for forgery under section 465 IPC.

What are the defenses available for the charge of forgery?

(1) the forged document or a part of it has not been made by the offender.
(2) the document was not made with the intention of-
(i) causing damage or injury
(ii) support in title or claim
(iii) enter into any contract
(iv) cause any person to part with property
(v) commit fraud
(3) the accused had the authority over what he did.
(4) the accused was forced to commit the offense by means of coercion, by threatening their loved ones

Note:

The essence of the offense of forgery is intention. The prosecution bears the burden of proof.