Code:
Whoever, in any declaration made or subscribed by him, which declaration any Court of Justice, or any public servant or other person, is bound or authorised by law to receive as evidence of any fact, makes any statement which is false, and which he either knows or believes to be false or does not believe to be true, touching any point material to the object for which the declaration is made or used, shall be punished in the same manner as if he gave false evidence.
Explanation:
- This section deals with the offense of making a false statement in a declaration made under the provisions of any law.
- The declaration must be made under a legal obligation, meaning it’s required by law.
- The statement made in the declaration must be false.
- The person making the declaration must know the statement is false or not believe it to be true.
Illustration:
A person is legally required to file an income tax return. In the return, they falsely declare their income to be lower than it actually is, knowing that the declaration is false. This person can be charged under Section 199 of the IPC.
Common Questions and Answers:
Q: What is the difference between Section 199 and Section 193 of the IPC?
A: Section 193 deals with false statements made in a judicial proceeding. Section 199 deals with false statements made in a declaration made under any law, which can be outside a judicial proceeding.
Q: What is the punishment for violating Section 199?
A: Imprisonment up to two years, fine, or both.
