If a person creates, publishes or otherwise makes available a digital signature certificate for the purpose of committing fraud or any other illegal act, or the payment amount of any bill, balance of any account, any supply and stock ( (Inventory) or any time payment card (ATM card) or in any other way fraudulently benefited from the financial benefits raised by maintaining the financial benefits raised by the concerned party from the offending party, such offenders shall be fined up to one lakh rupees or imprisoned for two years. or both will be punished.