(1) Whoever, either a public
servant or any other person authorized to carry out auditing in a
government body or in a public institution, prepares auditing report
with mala fide intention having shown the facts not done or happened
in the transaction or having concealed the facts done or happened, shall be
liable to a punishment of imprisonment for a term from three months to
one year and to a fine from ten thousand rupees to fifty thousand rupees
depending on the degree of the offence committed.
(2) Save as provided in Sub-section (1), in case any public
servant or any other person under the duty of submitting report having
conducted a study or investigation on any subject in connection with
functions of government body or public institution, prepares report with
mala fide intention having shown the facts actually not done or
happened or having concealed the facts actually done or happened, such
persons shall be liable to a punishment of imprisonment for a term from
three months to one year and to the fine from ten thousand rupees to
fifty thousand rupees depending on the degree of the offence
committed.