Section 229 — Penalty for furnishing false statement, mu tilation, destruction of documents
Where a
person who is required to provide an explanation or make a statement during the course of inspection,
inquiry or investigation, or an officer or other employee of a company or other body corporate which is also
under investigation,—
(a) destroys, mutilates or falsifies, or conceals or tampers or unauthorised removes, or is a party to
the destruction, mutilation or falsification or concealment or tampering or unauthorised removal of,
documents relating to the property, assets or affairs of the company or the body corporate;
(b) makes, or is a party to the making of, a false entry in any document concerning the company or
body corporate; or
(c) provides an explanation which is false or which he knows to be false,
he shall be punishable for fraud in the manner as provided in section 447.
Related sections
- Section 206 — Power to call for information, inspect books and conduct inquiries
- Section 208 — Report on inspection made
- Section 209 — Search and seizure
- Section 210 — Investigation into affairs of company
- Section 211 — Establishment of Serious Fraud Investigation Office
- Section 212 — Investigation into affairs of Company by Serious Fraud Investigation Office
- Section 213 — Investigation into company’s affairs in other cases
- Section 214 — Security for payment of costs and expenses of investigation
- Section 215 — Firm, body corporate or associati on not to be appointed as inspector
- Section 216 — Investigation of ownership of company
- Section 217 — Procedure, powers, etc., of inspectors
- Section 218 — Protection of employees during investigation
- Section 219 — Power of inspector to conduct investi gation into affairs of related companies, etc
- Section 220 — Seizure of documents by inspector
- Section 221 — Freezing of assets of company on inquiry and investigation
- Section 222 — Imposition of restrictions upon securities
- Section 223 — Inspector’s report
- Section 224 — Actions to be taken in pursuance of inspector’s report
- Section 225 — Expenses of investigation
- Section 226 — Voluntary winding up of company, etc., not to stop investigation proceedings
- Section 227 — Legal advisors and bankers not to disclose certain information
- Section 228 — Investigation, etc., of foreign companies