IPC Section 257: Making or Selling Instruments for Counterfeiting Government Stamps
Section 257 of the Indian Penal Code, 1860 addressed the manufacture, purchase, sale or disposal of instruments intended for counterfeiting Government revenue stamps. The relevant provision for conduct on or after 1 July 2024 is Section 181 of the Bharatiya Nyaya Sanhita, 2023 (BNS).
What was IPC Section 257?
Section 257 of the Indian Penal Code, 1860 was titled Making or selling instrument for counterfeiting Government stamp. It penalised a person who made, performed part of the process of making, bought, sold or disposed of an instrument for use in counterfeiting a stamp issued by Government for revenue purposes, or with knowledge or reason to believe that it was intended for that use.
Original statutory provision:
Whoever makes or performs any part of the process of making, or buys, or sells, or disposes of, any instrument 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 for up to seven years and liability to a fine. The section did not require proof that a counterfeit stamp had actually been produced, provided its own ingredients were established.
Essential ingredients under the former IPC Section 257
- Instrument: the subject matter was an instrument capable of use in counterfeiting a Government-issued revenue stamp.
- Prohibited dealing: the person made it, participated in making it, bought it, sold it or disposed of it.
- Relevant purpose or knowledge: the instrument was intended for counterfeiting revenue stamps, or the person knew or had reason to believe it was intended for that purpose.
- Government revenue stamp: the proposed counterfeit related to a stamp issued by Government for revenue purposes, rather than any ordinary private label or decorative stamp.
Whether an instrument is connected with unlawful counterfeiting is a factual matter. Ordinary possession, production or sale of equipment used for lawful purposes does not, by itself, establish the required intent or knowledge under this former provision.
Current law: BNS Section 181 from 1 July 2024
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 covers making or mending, taking part in making or mending, buying, selling, disposing of, or possessing any machinery, die, instrument or material intended for forging or counterfeiting, or known or reasonably believed to be intended for that purpose.
The protected items are coins, stamps issued by Government for revenue purposes, currency-notes and bank-notes. Thus, Section 181 combines and expands the subject matter previously addressed by several separate IPC provisions, including Sections 256 and 257.
Punishment under BNS Section 181: imprisonment for life, or imprisonment of either description for a term extending to ten years, and liability to a fine.
Related BNS provisions
BNS Section 178 addresses counterfeiting a coin, Government revenue stamp, currency-note or bank-note, or knowingly participating in counterfeiting. BNS Section 179 addresses knowingly dealing in or using forged or counterfeit items as genuine. BNS Section 180 concerns possession of forged or counterfeit items with the statutory knowledge and intended use. These are distinct offences from dealing in counterfeiting instruments under Section 181.
IPC Section 257 and BNS Section 181: key legal differences
| Issue | Former IPC Section 257 | Current BNS Section 181 |
|---|---|---|
| Principal acts | Making, buying, selling or disposing of an instrument | Making, mending, buying, selling, disposing of or possessing relevant machinery, dies, instruments or materials |
| Protected item | Government revenue stamps | Coins, Government revenue stamps, currency-notes and bank-notes |
| Required mental element | Purpose of counterfeiting, or knowledge or reason to believe of intended use | Purpose of forging or counterfeiting, or knowledge or reason to believe of intended use |
| Punishment | Up to seven years' imprisonment and fine | Life imprisonment or up to ten years' imprisonment, and fine |
| Applicability | Historical offences before 1 July 2024, subject to saving provisions | Offences committed on or after 1 July 2024 |
The provisions are related but not identical; the exact charge depends on the date, evidence and applicable statutory elements.
Practical illustration
Suppose a person knowingly manufactures a specialised die intended to imitate a Government revenue stamp and sells it for that unlawful purpose. If the act occurred before 1 July 2024, IPC Section 257 may be relevant. If the same conduct occurred on or after 1 July 2024, BNS Section 181 would be the principal provision to examine. In either case, the purpose or knowledge required by the applicable section must be proved.
Frequently asked questions
Is IPC Section 257 still applicable?
It was repealed prospectively when the BNS commenced on 1 July 2024. The former IPC may remain relevant to earlier offences and proceedings under applicable saving provisions.
What is the corresponding BNS section for IPC 257?
BNS Section 181 is the corresponding current provision dealing with instruments and materials intended for counterfeiting. It is broader than IPC Section 257.
Is the sale of an ordinary printing tool automatically an offence?
No. The prosecution must establish the prohibited conduct and the statutory purpose, knowledge or reason to believe. The lawful uses of an item and the surrounding circumstances can be relevant to the facts.
What is the maximum punishment under the current law?
BNS Section 181 provides for imprisonment for life, or imprisonment of either description for up to ten years, and a fine.
Official legislation and references
- India Code: Bharatiya Nyaya Sanhita, 2023 (Act 45 of 2023), official text
- National Crime Records Bureau: BNS provisions, including Section 181
- National Crime Records Bureau: IPC to BNS section correspondence
- India Code: official repository for Indian central legislation
- Indian Penal Code: sections and historical reference
This article provides general legal information. The date of the alleged act, saving provisions and evidence determine which offence may apply.