Section 167 - “Offences Relating to Evidence. Giving False Evidence Defined”: Whoever, being legally bound by an oath or by any express provision of law to state the truth or being bound by law to make a declaration upon any subject, makes any statement which is false and which he either knows or believes to be false or does not believe to be true, is said to give false evidence. Explanation 1:- A statement is within the meaning of this section whether it is made verbally or otherwise. Explanation 2:- A false statement as to the belief of the person attesting is within the meaning of this section and a person may be guilty of giving false evidence by attesting that he believes a thing which he does not believe, as well as by stating that he knows a thing which he does not know. Illustrations:- (a) (“A”), in support of a just claim which (“B”) has against (“Z”) for LS10 falsely swears on a trial that he heard (“Z”) admit the justice of (“B’s”) claim. (“A”) has given false evidence. (b) (“A”), being bound by an oath to state the truth, states that he believes a certain signature to be the handwriting of (“Z”) when he does not believe it to be the handwriting of (“Z”). Here (“A”) states that which he knows to be false and therefore gives false evidence. (c) (“A”), knowing the general character of (“Z’s”) handwriting, states that he believes a certain signature to be the handwriting of (“Z”); (“A”) in good faith believing it to be so. Section 168 - “Fabricating False Evidence Defined”: Whoever causes any circumstances to exist or makes any false entry in any book or record or makes any document containing a false statement intending that such circumstance, false entry or false statement, may be relied upon evidence in a judicial proceeding or in a proceeding taken by law before a public servant as such or before an arbitrator and intending that such circumstance, false entry or false statement so appearing in evidence may cause any person, who in such proceeding to form an opinion upon the evidence, to entertain an erroneous opinion touching any point material to the result of such proceeding, is said to fabricate false evidence. Illustrations:(a) (“A”) puts jewels into a box belonging to (“Z”) with the intention that they may be found in that box and that this circumstance may cause (“Z”) to be convicted of theft. (“A”) has fabricated false evidence. 47