IPC Sections
IPC Section 21 : “Public servant”
The words “public servant” denote a person falling under any of the descriptions hereinafter following, namely :
 
1) * * * * *;

2) Every Commissioned Officer in the Military, Naval or Air Forces of India;

3) Every Judge including any person empowered by law to discharge, whether by himself or as a member of any body of persons. any adjudicatory functions;

4) Every officer of a Court of Justice (including a liquidator, receiver or commissioner) whose duty it is, as such officer, to investigate or report on any matter of law or fact, or to make, authenticate, or keep any document, or to take charge or dispose of any property, or to execute any judicial process, or to administer any oath, or to interpret, or to preserve order in the Court, and every person specially authorized by a Court of Justice to perform any of such duties;

5) Every juryman, assessor, or member of a panchayat assisting a Court of Justice or public servant;

6) Every arbitrator or other person to whom any cause or matter has been referred for decision or report by any Court of Justice, or by any other competent public authority;

7) Every person who holds any office by virtue of which he is empowered to place or keep any person in confinement;

8) Every officer of the Government whose duty it is, as such officer, to prevent offences, to give information of offences, to bring offenders to justice, or to protect the public health, safety or convenience;

9) Every officer whose duty it is as such officer, to take, receive, keep or expend any property on behalf of the Government, or to make any survey, assessment or contract on behalf of the Government, or to execute any revenue process, or to investigate, or to report, on any matter affecting the pecuniary interests of the Government, or to make authenticate or keep any document relating to the pecuniary interests of the Government, or to prevent the infraction of any law for the protection of the pecuniary interests of the Government;

10) Every officer whose duty it is, as such officer, to take, receive, keep or expend any property, to make any survey or assessment or to levy any rate or tax for any secular common purpose of any village, town or district, or to make, authenticate or keep any document for the ascertaining of the rights of the people of any village, town or district;

11) Every person who holds any office in virtue of which he is empowered to prepare, publish, maintain or revise an electoral roll or to conduct an election or part of an election;

12) Every person:
  i) in the service or pay of the Government or remunerated by fees or commission for the performance of any public duty by the Government;
  ii) in the service or pay of a local authority, a corporation established by or under a Central, Provincial or State Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956).


illustrations
 
1) A Municipal Commissioner is a public servant.
 
Explanations
 
1) Persons falling under any of the above descriptions are public servants, whether appointed by the Government or not.

2) Wherever the words “public servant” occur, they shall be understood of every person who is in actual possession of the situation of a public servant, whatever legal defect there may be in his right to hold that situation.

3) The word “election” denotes an election for the purpose of selecting members of any legislative, municipal or other public authority, of whatever character, the method of selection to which is by, or under, any law prescribed as by election.
IPC Section 22 : “Movable property”
The words “movable property” are intended to include corporeal property of every description, except land and things attached to the earth or permanently fastened to anything which is attached to the earth.
IPC Section 23 : “Wrongful gain”
Wrongful Gain : is gain by unlawful means of property to which the person gaining is not legally entitled.
 
Wrongful loss : is the loss by unlawful means of property to which the person losing it is legally entitled.
 
Losing wrongfully : A person is said to gain wrongfully when such person retains wrongfully, as well as when such person acquires wrongfully. A person is said to lose wrongfully when such person is wrongfully kept out of any property, as well as when such person is wrongfully deprived of property.
IPC Section 24 : “Dishonestly”
Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, is said to do that thing “dishonestly”.
IPC Section 25 : “Fraudulently”
A person is said to do a thing fraudulently if he does that thing with intent to defraud but not otherwise.
IPC Section 26 : “Reason to believe”
A person is said to have “reason to believe” a thing, if he has sufficient cause to believe that thing but not otherwise.
IPC Section 27 : Property in possession of wife, clerk or servant
When property is in the possession of a person&‘s wife, clerk or servant, on account of that person, it is in that person&‘s possession within the meaning of this Code.
 
Explanations
 
i) A person employed temporarily or on a particular occasion in the capacity of a clerk, or servant, is a clerk or servant within the meaning of this section.
IPC Section 28 : “Counterfeit”
A person is said to “counterfeit” who causes one thing to resemble another thing, intending by means of that resemblance to practice deception, or knowing it to be likely that deception will thereby be practiced.
 
Explanations :
 
i) It is not essential to counterfeiting that the imitation should be exact.
ii) When a person causes one thing to resemble another thing, and the resemblance is such that a person might be deceived thereby, it shall be presumed, until the contrary is proved, that the person so causing the one thing to resemble the other thing intended by means of that resemblance to practice deception or knew it to be likely that deception would thereby be practiced.
IPC Section 29 : “Document”
The word “document” denotes any matter expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means, intended to be used, or which may be used, as evidence of that matter.
 
 
Explanations :
 
i) It is immaterial by what means or upon what substance the letters, figures or marks are formed, or whether the evidence is intended for, or may be used in, a Court of Justice, or not.
 
 
illustrations :
 
i)   A writing expressing the terms of a contract, which may be used as evidence of the contract, is a document.
ii)  A cheque upon a banker is a document.
iii) A power-of-attorney is a document.
iv) A map or plan which is intended to be used or which may be used as evidence, is a document.
v)  A writing containing directions or instructions is a document.
 
 
Explanations :
 
i) Whatever is expressed by means of letters, figures or marks as explained by mercantile or other usage, shall be deemed to be expressed by such letters, figures or marks within the meaning of this section, although the same may not be actually expressed.
 
 
illustrations :
 
i) A writes his name on the back of a bill of exchange payable to his order. The meaning of the endorsement as explained by mercantile usage, is that the bill is to be paid to the holder. The endorsement is a document, and must be construed in the same manner as if the words “pay to the holder” or words to that effect had been written over the signature.
IPC Section 29-A : “Electronic record”
The words “electronic record” shall have the meaning assigned to them in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000.