According to the counsel for the appellant the present case falls within the scope of "who dishonestly or fraudulently makes a document or part of a document . at a time at which he knows that it was not made, signed, sealed or executed" The word "dishonestly" has been defined in section 24 of the Indian Penal Code as "whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person is said to do that thing "dishonestly." "Fraudulently" has been defined in section 25 as "a person is said to do a thing fraudulently if he does that thing with intent to defraud but not otherwise." The precise contention raised on behalf of the appellant is that Respondent No. 2 changed the order which has been earlier passed with the intention of causing wrongful loss to the Bank by reason of the fact that by the order passed surcharge proceeding was countermanded.