(1) Any public servant or other person authorized to conduct an audit in a government agency or public organization, during the audit, shows things that are not in the business in bad faith or prepares an audit report by omitting the facts, such public servant or any other person shall be imprisoned for three months to one year depending on the amount of the offense and ten There will be a fine of Rs 1000 to Rs 50000.
(2) Apart from what is written in sub-section (1), a national servant or any other person who has the duty to study or investigate and report on any subject in connection with the work of a government agency or public institution, while doing such study or investigation and giving a report, does not conceal or conceal what he has done in bad faith. If the matter is reported, such a person will be imprisoned from three months to one year and fined from ten thousand to fifty thousand rupees depending on the amount of the crime.