Any person subject to this Act who commits any of the following offences, that is to say,--
(a) when signing any document relating to pay, arms, ammunition, 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 court-martial, be liable to suffer imprisonment for a term which may extend to seven years or such less punishment as is in this Act mentioned.
(a) when signing any document relating to pay, arms, ammunition, 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 court-martial, be liable to suffer imprisonment for a term which may extend to seven years or such less punishment as is in this Act mentioned.
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More sections of this act
Section 1 · Short title and commencement.Section 2 · Persons subject to this Act.Section 3 · Termination of application of the Act.Section 4 · Definitions.Section 5 · Application of Act to certain forces under the Central Government.Section 6 · Special provision as to rank in certain cases.Section 7 · Commanding Officer of person subject to Air Force law under clause (d) of section 2.Section 8 · Officers exercising powers in certain cases.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.