Section 468 of the Indian Penal Code, 1860 provides punishment for committing forgery with intention of using the forged document for the purpose of cheating. Thus, the first requirement of this provision is to commit forgery. Section 463 IPC defines forgery in the terms that “whoever makes any false document……, with intent to cause damage or injury, to the public or to any person, or to support any claim or title, or to cause any person to part with property, or to enter into any express or implied contract, or with intent to commit fraud or that fraud may be committed, commits forgery.” Thus, from the definition of forgery it is apparent that making a false document is the first requirement to commit forgery. A full bench of Supreme Court in Ram Narayan Popli v. CBI , (2003) 3 SCC 641, had occasion to deal with the ingredients of forgery and while dealing with this question, the court observed as follows :- “The first essential is that the accused s...