913. Punishment for destroying, mutilating etc company documents
(1) An officer or agent of a company who−
(a) destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification of a document affecting, or relating to the company’s property or affairs, or
(b) makes, or is privy to the making of, a false entry in such a document,
commits a contravention of these Regulations, unless he proves that he had no intention to conceal the state of affairs of the company or to defeat the law.
(2) Such a person as above mentioned who fraudulently either parts with, alters or makes an omission in any such document or is privy to fraudulent parting with, fraudulent altering or fraudulent making of an omission in, any such document, commits a contravention of these Regulations.
(3) A person who is found to have committed contravention under this section shall be liable to a fine of up to level 8.
(4) In this section “document” includes information recorded in any form.