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Indian Penal Code, 1860 · Chapter XII: Of Offences Relating to Coin and Government Stamps

Section 256: Having possession of instrument or material for counterfeiting Government stamp

The Indian Penal Code, 1860 was repealed and replaced by the Bharatiya Nyaya Sanhita, 2023 from 1 July 2024. It still applies to offences and proceedings from before that date.

Now in the BNS section 181 (Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes)

Whoever has in his possession any instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

Corresponding sections were matched by comparing the wording of both official texts, and for the IPC and BNS, also against a published correspondence table. Wording, punishments and structure often changed, so read both sections before relying on the match.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here.

Supreme Court judgments citing the section 256