One person is guilty of fabricating false evidence when he/she makes a false entry in a document intending that it shall appear in evidence and mislead the judge or Magistrate.
Whoever causes any circumstance to exist or makes any false entry in any book or record, or makes any document containing a false statement, intending that such circumstance, false entry or false statement may appear in evidence in a judicial proceeding, or in a proceeding taken by law before a public servant as such, or before an arbitrator, and that such circumstance, false entry or false statement, so appearing in evidence, may cause any person who in such proceeding is to form an opinion upon the evidence, to entertain an erroneous opinion touching any point material to the result of such proceeding, is said “to fabricate false evidence”. ….. [Section 192 of the Penal Code, 1860]
Prosecution must prove not only fabrication of false evidence but must further prove that it was to use it in any judicial proceeding. Mere likelihood of doing so in future is not enough. ….. [Nurul Hoq vs. State 10 DLR 129]
Under section 192 Penal Code, the offence of fabricating false evidence is complete as soon as the fabrication is made intending that it may be used as evidence in a judicial proceeding. It is immaterial that the judicial proceeding has not been made of the evidence fabricated. ….. [Jananendra Nath Biswas vs. Makbul Hossain Sikder, 11 DLR 359]