Legal Provisions of Section 181 of Indian Penal Code, 1860.
False statement on oath or affirmation to public servant or person authorised to administer an oath or affirmation:
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Making a false statement on oath or affirmation either to a public servant or to a person authorised to administer an oath or affirmation has been made a punishable offence under this section. The section states that whosoever is legally bound by an oath or affirmation to state the truth on any subject, either to any public servant or to one who is authorised by law to administer such oath or affirmation, and makes any statement touching that subject to such servant or person, which is false, and about which he has knowledge that it is false or believes it to be false or does not believe it to be true, shall be punished with simple or rigorous imprisonment for a term extending up to three years, and shall also be liable to fine.
The accused should be legally bound by an oath or affirmation to state the truth. If such is not the case, he is not guilty under this section. The statement must be made either to a public servant or to other person who has been authorised by the law to administer oath or affirmation. The statement must be false. The maker of the statement must either know that it is false, or must believe it to be false, or does not believe it to be true. The penalty is quite severe and even rigorous imprisonment can be ordered.
Sections 181 and 191 distinguished
Sections 181 and 191 of the Code may sometimes look similar, but they are distinct. While section 181 deals with making false statement on oath or affirmation to a public servant or to any other person legally authorised, section 191 is related exclusively with giving false evidence. It is not necessary that all statements are evidence also. Therefore, wherever the false statement is in the form of an evidence, section 191 will apply, whereas other cases of making false statements will fall under section 181 if other requirements of the section are fulfilled.
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Oath
The word ‘oath’ has been defined under section 51 of the Indian Penal Code as including a solemn affirmation substituted by law for an oath and any declaration required or authorised by law to be made before a public servant or to be used for the purpose of proof, whether in a court of justice or not.
The Calcutta High Court has held1 that an honorary magistrate is not a court or person authorised to administer oaths and affirmations within the meaning of section 4, Indian Oaths Act.
The offence under this section is non-cognizable, bailable and non-compoundable, and is triable by magistrate of the first class.