Explanation:- A declaration which is inadmissible merely upon the ground of some informality is a declaration within the meaning of Sections 199 and 200.” As per Section 200, if anybody makes use of false declaration as if it were true, then an offence is committed. The word ‘such declaration’ used in Section 200 refers to declarations as contemplated in Section 199. The explanation to Section 200 states that even though certain declarations which are ordinarily receivable in evidence become inadmissible because of some failure to complete all the formalities, they would still be covered by Sections 199 and 200.
The points requiring proof under Section 200 are: (i) The accused used or attempted to use a declaration; (ii) He did so corruptly; (iii) He used the declaration as true; (iv) Though in fact, it was a false declaration; (v) It was false on a material point; (vi) That fact of falsity the accused knew; (vii) The declaration was one which a court of justice, or any public servant or other person was bound or authorised by law to receive as evidence, of any fact. No prosecution can be instituted under Section 200 without previous complaint. The offence under Section 200 is non- cognizable, but warrant must issue in the first instance. It is bailable but not compoundable and is triable by the Court by which offence of giving false evidence is triable.