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If person XYZ is dead and there is a receipt for payment to a government agency stating "Received from Mr. XYZ a certain sum of money" (with the payment date being after XYZ's death), is it correct to conclude: That whoever made the payment committed the offense of "personation" under Section 416 of the IPC? If not, why not? That the person making the payment committed a cognizable offense?
Using a dead person's name to make a payment can amount to personation under Section 416 IPC/319 BNS if it was done knowingly and falsely. Yes, it can be a cognizable offense if done with fraudulent intent. The exact nature of the crime depends on facts like intent and benefit derived. For further legal assistance contact us on our helpline number.