Thanks Kaptin M
You are right - there are far too many pilots who "pad" their time and get away with it. Some do it on purpose so as to try and get ahead whilst others do it through pure ignorance.
I also like to add that just because there is no discernible horizon (day or night) it does NOT mean it can be logged as IF time. Up here in the "top end" quite often there will be no horizon during the day due thick smoke and you will not see an airport/ground feature until maybe 5 nm however the visibility will still be in excess of 5km (2.7nm !!).