To commit any
of the following acts shall be deemed an offence of forgery or falsifying
particulars:
(a) If a person whose duty is to confirm the authenticity of a report,
account, description, certificate or any other document prepared or
signed by an authorized person examines it fraudulently, or certifies
a false content of such document to submit as a true one with an
intention of deceit or becomes accomplice in such an act,
(b) If, in the course of certifying a document as referred to in Clause (a),
someone does not write knowingly the matter to be written to deceit
someone else or becomes an accomplice to such act,
(c) If someone knowingly distorts, conceals, takes away or leaves blank,
with an intention of causing loss or deceit to someone else, any
document for which one has the responsibility to protect or must
submit when required,
(d) If someone knowingly makes any false declaration who has a duty to
keep such an information,
(e) If someone having knowledge about or having reasonable grounds to
believe on the fact that there are false particulars on any statement,
document or record, writes or causes to write false particulars of
one’s own or somebody else on memoranda or statements which
allows for the receipt of pension, allowances, other facilities, or
special provisions.