IPC Section 256: Possession of Materials for Counterfeiting Government Stamps | BNS Section 181

What was IPC Section 256?

IPC Section 256 was titled Having possession of instrument or material for counterfeiting Government stamp. Its statutory rule provided:

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.

Former punishment: imprisonment of either description (rigorous or simple) for up to seven years, together with liability to a fine. The provision addressed possession of counterfeiting equipment or material; actual production of a counterfeit stamp was not a necessary part of this particular offence.

For the former offence of actually counterfeiting a Government revenue stamp, see IPC Section 255. For making or selling an instrument intended for counterfeiting, see IPC Section 257.

Essential ingredients of the former offence

1. Possession: the accused possessed an instrument or material.
2. Counterfeiting connection: the instrument or material was for counterfeiting a stamp issued by Government for revenue purposes.
3. Purpose or awareness: the accused possessed it for that use, or knew or had reason to believe it was intended for that use.
4. Relevant article: the intended counterfeit item was a Government revenue stamp, not merely any privately issued label or decorative stamp.

Possession of ordinary printing tools without the required unlawful purpose, knowledge or reason to believe is not, by itself, enough to establish this offence. The surrounding facts and evidence are material.

Current law: BNS Section 181

Section 181 of the Bharatiya Nyaya Sanhita, 2023 is titled Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes. It applies to a person who makes or mends, participates in making or mending, buys, sells, disposes of, or possesses machinery, dies, instruments or materials for such forgery or counterfeiting, or who knows or has reason to believe they are intended for that purpose.

The protected items include coin, Government revenue stamps, currency-notes and bank-notes. Thus, BNS Section 181 consolidates a broader range of counterfeiting equipment offences than the former IPC Section 256 alone.

Punishment under BNS Section 181: imprisonment for life, or imprisonment of either description for a term up to ten years, and liability to a fine. The statutory alternatives must not be read as a mandatory life sentence in every case.

When applicable: the BNS came into force on 1 July 2024. Earlier conduct must be evaluated under the law applicable at the relevant time and the applicable saving provisions.

Meaning of Government stamp

In this chapter, the relevant stamp is one issued by Government for the purpose of revenue. BNS Section 178, Explanation (3), also treats making a genuine stamp of one denomination appear to be a genuine stamp of another denomination as counterfeiting a Government stamp. The expression should not automatically be extended to all postage labels, private seals or digital images without examining the applicable statutory provision.

Related offences and legal distinctions

Section 181 concerns the machinery, instruments and materials; Section 178 concerns counterfeiting itself; Section 180 concerns possession of the forged or counterfeit item with the statutory knowledge and intention. The applicable charge depends on the proved acts and mental elements.

Illustration

Suppose a person knowingly keeps a die and printing material specifically intended to reproduce Government revenue stamps without authority. Such possession could fall within former IPC Section 256 if the conduct occurred before 1 July 2024. For later conduct, the facts should be examined under BNS Section 181. By contrast, an authorised printing business merely possessing ordinary equipment, without the relevant counterfeiting purpose or knowledge, does not automatically commit the offence.

Frequently asked questions

Is IPC Section 256 still applicable?

It remains relevant to historical conduct, subject to applicable saving provisions. The BNS replaced the IPC with effect from 1 July 2024, and Section 181 is the current provision addressing related conduct.

What is the punishment under BNS Section 181?

Life imprisonment or imprisonment of either description for up to ten years, together with liability to a fine.

Is merely owning a printing machine an offence?

No. The law requires the relevant purpose, knowledge or reason to believe that the machinery or material is intended for the prohibited forgery or counterfeiting. Ordinary lawful possession alone does not establish the offence.

Does the law cover counterfeit currency equipment as well?

Yes. BNS Section 181 expressly covers instruments and materials for forging or counterfeiting currency-notes and bank-notes, as well as coin and Government revenue stamps.

Official legislation and references

• India Code: Bharatiya Nyaya Sanhita, 2023 (official Act PDF), Sections 178 and 181
• Bureau of Police Research and Development: BNS and IPC correspondence table (IPC 256 to BNS 181)
• Government of India: BNS Section 178 and statutory explanations
• India Code: Central Acts, including the Indian Penal Code, 1860
• Indian Penal Code: Section-wise historical reference

This article provides general legal information, not case-specific advice. Verify the law applicable on the date of the alleged offence.