Section 38:
Falsifying official documents and false declarations.
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.