Legal Provisions of Section 198 of Indian Penal Code, 1860.
Using as true a certificate known to be false:
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While section 197 punishes issuing or signing of a false certificate, this section prescribes penalty for using a certificate known to be false as true. The section says that whoever corruptly uses or attempts to use any such certificate as a true certificate, with the knowledge that it is false in any material point, shall be punished in the same manner as if he gave false evidence. The use or the attempted use must be corrupt.
The certificate must be false within the knowledge of the accused in any material point. The false certificate must be used or attempted to be used as a true certificate. The Gujarat High Court is of the view that a solvency certificate is not within the intention of this section if it has not been shown to fall within section 197 of the Code.
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The offence under this section is non-cognizable, bailable and non-compoundable, and is triable by court of session, metropolitan magistrate or magistrate of the first class.