(1) Whoever, entrusted with the responsibility of performing any functions by the Government in relation to the implementation of any Government scheme or programme, prepares or participates in preparation of fraudulent records, or tampers a record, to defraud the Government or the beneficiaries for whom the programme is intended shall be punished with imprisonment of either description for a term which shall not be less than three months and may extend to two years and shall also be liable to fine.
(2) Whoever, entrusted with the responsibility for dispensing a benefit to the targeted people, in implementation of any Government scheme or programme, misappropriates the benefit, either partially or fully, either on his own or in collusion with others shall be punished with imprisonment of either description for a term which shall not be less than three months and may extend to two years and shall also be liable to fine.
(3) Whoever, entrusted with the responsibility of performing any functions by the Government in relation to the implementation of any Government scheme or programme, commits a corrupt practice under this Act, shall be punished with imprisonment of either description for a term which shall be not less than three months but which may extend to two years and shall also be liable to fine.
(4) Whoever conspires to commit, or attempts to commit or abets to commit any offence punishable under this Act, shall be punished with imprisonment of either description for a term which shall not be less than three months and may extend to three years and shall also be liable to fine.
10. Appeal - (1) Any person convicted on a trial held by a Special Magistrate under this Act may appeal to the Court of Sessions under section 374 of the Code of Criminal Procedure, 1973 which shall be disposed off within 3 months from the date of filing such appeal.
(2) If an order of acquittal is passed by the Special Magistrate, an appeal lies to the Sessions Court/High Court.
11. Matters to be taken into consideration for fixing fine - (1) Where a sentence or fine is imposed under Section 9, the Court, while fixing the amount of the fine shall take into consideration the amount or the value of the property, if any, which the accused person has obtained by committing the offence, the pecuniary resources of property referred to in that clause for which the accused person is unable to account satisfactorily.
(2) The Special Magistrate, while trying an offence punishable under this Act, shall exercise all the powers and functions exercisable by a District Judge under the Criminal Law Amendment Ordinance, 1944.
12. Accused person to be a competent witness - (1) Any person charged with an offence punishable under this Act, shall be a competent witness for the defence and may give evidence on oath in disproof of the charges made against him or any person charged together with him at the same trial:
Provided that-
(a) he shall not be called as a witness except at his own request;
(b) his failure to give evidence shall not be made the subject of any comment by the prosecution or give rise to any presumption against himself or any person charged together with him at the same trial;
13. Protection to social audit teams and its members for actions taken in good faith - No civil or criminal proceedings shall be taken against the social audit teams or their members for any acts done in good faith under the provisions of this Act:
Provided that any specific complaint on the conduct of any social audit can be verified by Government and suitable orders can be issued for redressal.
14. Act to be in addition to other laws - The provisions of this Act shall be in addition to, and not in derogation of, any other law for the time being in force, and nothing contained herein shall exempt any public servant from any proceeding which might, apart from this Act, be instituted against him.
15. Power to issue directions - The Government may, from time to time, issue such orders, instructions and directions not inconsistent with the provisions of this Act and the rules made thereunder to the officers for the proper administration of the provisions of this Act, which shall be complied with by such officers and other persons.
16. Power to make rules- (1) The Government may, by notification, make rules for carrying out all or any of the purposes of this Act.
(2) Every rule made under this Act shall, immediately after it is made, be laid before the Legislature of the State, if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiration of the session in which it is so laid or the session immediately following the Legislature agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified, have effect only in such modified form or shall stand annulled, as the case may be so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.