Is this act punishable?? if so under which act?

Mrs.Rampiari Sambhalwal was aiding Professor with the PG school work in the Division of FHT after her retirement from 2014-15 to September 2016 for almost two years. She was drawing salary from Division of F & HT, Indian Agricultural Research Institute, illegally in the name of salary given for two field labourers and for many months as stenographer. The salary bills passed were not in Rampiari Sambhalwal’s name. However she received cash after signing in F & HT office from AAO/contracted HR firm (APT). Copies of the indents given by Professor, salary bills, duly verified by the Professor FHT, Dr SK Singh were passed by the Institute against provision of stenographer services contracted through Institute contracted HR firm (APT) for each month during 2015-Sept 16. When provision for employing a stenographer existed through contractual service, Prof.SK Singh should have employed the person on whose name salaries were being drawn. But he employed Mrs. Rampiari Sambhalwal with personal interest and paid her salaries in others name who never served the as stenographer under Prof.SK Singh at Division of F & HT. The payment made to Rampiari Sambhalwal by Prof.SK Singh through F & HT Division is illegal and are punishable under labour laws and section 420 ipc or other sections.