Indian Penal Code Section 199 – False Statement in Declaration as Evidence

1. Code:

Section 199 of the Indian Penal Code states:

“Whoever, being legally bound to make a declaration under any law for the time being in force, makes a declaration which is false, knowing it to be false, or not believing it to be true, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.”

2. 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.

3. 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.

4. 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.