Report No. 156
12.35. Under this clause a new section 167A is sought to be inserted in Chapter IX which deals with offences by or relating to public servants. The Law Commission in its 42nd Report noted that even in their earlier Report namely 29th Report it was recommended that to tackle the problem of cheating of Government on large scale by dishonest contractors while supplying goods or executing works, unauthorised payment in respect of such contracts should be made punishable under specific provisions.
Having noted so the Law Commission in its 42nd Report recommended insertion of new section 167A. A perusal of the provision would show that it is a salutary one particularly in the present scenario where large scale execution of public works is taking place. Therefore we agree that 167A may be inserted.