Section 38 in The Sashastra Seema Bal Act, 2007

Title: Falsifying official documents and false declarations

Description: Any person subject to this Act who commits any of the following offences, namely: (a) in any report, return, list, certificate, book or other document made or signed by him, or of the contents of which it is his duty to ascertain the accuracy, knowingly makes, or is privy to the making of, any false or fraudulent statement; or (b) in any document of the description mentioned in clause (a) knowingly makes, or is privy to the making of, any omission, with intent to defraud; or (c) knowingly and with intent to injure any person, or knowingly and with intent to defraud, suppresses, defaces, alters or makes away with any document which it is his duty to preserve or produce; or (d) where it is his official duty to make a declaration respecting any matter knowingly makes a false declaration; or (e) obtains for himself, or for any other person, any pension, allowance or other advantage or privilege by a statement which is false, and which heeither knows or believes to be false or does not believe to be true, or by making or using a false entry in any book or record, or by making any document containing a false statement, or by omitting to make a true entry or document containing a true statement, shall, on conviction by a Force Court, be liable to suffer imprisonment for a term which may extend to ten years or such less punishment as is in this Act mentioned.

Title: Signing in blank and failure to report

Description: Any person subject to this Act who commits any of the following offences, namely:– (a) when signing any document relating to pay, arms, ammunitions, equipment, clothing, supplies or stores, or any property of the Government fraudulently leaves in blank any material part for which his signature is a voucher; or (b) refuses or by culpable neglect omits to make or send a report or return which it is his duty to make or send, shall, on conviction by a Force Court, be liable to suffer imprisonment for a term which may extend to three years or such less punishment as is in this Act mentioned.

Title: Offences relating to Force Court

Description: Any person subject to this Act who commits any of the following offences, namely:– (a) being duly summoned or ordered to attend as a witness before a Force Court, wilfully or without reasonable excuse, makes default in attending; or (b) refuses to take an oath or make an affirmation legally required by a Force Court to be taken or made; or (c) refuses to produce or deliver any document in his power or control legally required by a Force Court to be produced or delivered by him; or (d) refuses, when a witness, to answer any question which he is by law bound to answer; and (e) is guilty of contempt of the Force Court by using insulting or threatening language, or by causing any interruption or disturbance in the proceedings of such court, shall, on conviction by a Force Court, be liable to suffer imprisonment for a term which may extend to three years or such less punishment as is in this Act mentioned.

Title: False evidence

Description: Any person subject to this Act who, having been duly sworn or affirmed before any Force Court or other court competent under this Act to administer an oath or affirmation, makes any statement which is false, and which he either knows or believes to be false or does not believe to be true, shall, on conviction by a Force Court, be liable to suffer imprisonment for a term which may extend to seven years or such less punishment as is in this Act mentioned.

Title: Unlawful detention of pay

Description: Any officer, subordinate officer or an under-officer who, having received the pay of a person subject to this Act unlawfully detains or refuses to pay the same when due, shall, on conviction by a Force Court, be liable to suffer imprisonment for a term which may extend to five years or such less punishment as is in this Act mentioned

CHAPTER 3 OFFENCES