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Forged signature by accountant in coalition with another partner

(Querist) 19 April 2017 This query is : Resolved 
My uncle has a partnership firm whose accounts and finance are handled by his partners long time accountant.His signature in the balance sheets from 2015 and 16 has been forged by the accountant and partner thereby increasing hispartners stake in owners equity to 85:15 from 55:45 in favour of his partner.Please suggest the procedure for prooving forgery and punishment under ipc and the way forward.Thanks in advance.
Guest (Expert) 20 April 2017
Seems to be purely an academic query.

However, please make clear, through document the equity was increased from 55:45 to 85:15 with forged signature of your uncle, as mere balance sheet is not the proof of change of the equity?
BAALASUBRAMANNYAMM (Expert) 20 April 2017
On the basis of such documents, you could not take any action against your ( uncle's) accountant. "Forgery" plea would not be maintainable against him.
arnab goswami (Querist) 20 April 2017
Respected sir's,
@ P.S dhingra -But isnt in case of liquidation ,assets get distributed in the ratio as reflected by the capital account of Balance sheet.
@Baalasubramannyamm-But isnt forgery of signature with malafide intention(in this case causing economic harm by changing the equity ratio)considered an offence.
Guest (Expert) 20 April 2017
Mr. Arnab Goswamy,

Apparently on account of your academic query, you have ignored my question. Rather have tried to extract answer on one supplementary question. So, you don't deserve any guidance from me.
arnab goswami (Querist) 20 April 2017
Respected Sir,
I would humbly state that my query is not an academic one but a real life one. i would be more than willing to share it with you in your email for your kind perusal .As i stated previously,the capital account of the balance sheet is reflecting a changed owner equity ratio and it would be great if you share your valuable insights that whether it is the only reflection of the owner equity ratio as per law.Sorry for my unintended mistake.
Guest (Expert) 20 April 2017
Detailed examination of the case related documents is necessary for arriving at some conclusive opinion, if guidance is desired. Casual query with quite insufficient facts may not fetch any solution.
Ms.Usha Kapoor (Expert) 21 April 2017
Agree with P.S.Dhingra Ji.
Guest (Expert) 21 April 2017
Usha ji,

Thans for agreeing with me.
Dr J C Vashista (Expert) 21 April 2017
Well analysed, opined and advised by expert Sh. PS Dhingra, I agree.

Such commercial questions should be raised before a professional lawyer and not on this platform, which is doing a great Social Service to the needy litigant(s).
Guest (Expert) 21 April 2017
Dear Dr. JC Vashista,

Thanks for the appreciation.
Dr J C Vashista (Expert) 22 April 2017
You are most welcome Dhingra ji.


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