Section 12: Not to Make Loss by Making Alteration in Account or Ledger or by Committing Forgery or Fraud

No one shall, with a motive of self-benefit or to cause loss or benefit to any other person, commit any forgery by action like tempering any matter written in Bank or Financial Institution’s document or account or ledger whether by removing or by re-writing the same to mean different sense or with a motive to loss other, commit fraud by misleading others representing the untrue or non-existent facts to be true or existent or by getting a document signed with an alteration in the date, number or particular.