IPC Section 258: Sale of Counterfeit Government Stamps and Current BNS Law

What was IPC Section 258?

Section 258 of the Indian Penal Code, 1860 was titled Sale of counterfeit Government stamp. The provision stated:

Whoever sells, or offers for sale, any stamp which he knows or has reason to believe to be a counterfeit of 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.

The offence focused on the sale or offer for sale of a counterfeit stamp issued for raising Government revenue. The prosecution had to establish that the accused knew, or had reason to believe, that the stamp was counterfeit. The law did not require a completed sale where an offer for sale was proved.

The provision concerned Government revenue stamps, not every printed label, private stamp or ordinary postage-related item merely because it was called a stamp.

Essential ingredients of IPC Section 258

1. Government revenue stamp: the item purported to be a stamp issued by Government for the purpose of revenue.
2. Counterfeit nature: the stamp was a counterfeit of that Government revenue stamp.
3. Sale or offer: the accused sold or offered the counterfeit stamp for sale.
4. Knowledge or reason to believe: the accused knew or had reason to believe that the stamp was counterfeit.

Former punishment under IPC Section 258

The punishment was imprisonment of either description (rigorous or simple) for a term extending to seven years, and liability to a fine. The section did not prescribe a fixed fine amount.

Actual knowledge is not the only relevant mental element: the statutory expression reason to believe is also important. Mere suspicion without sufficient grounds should not automatically be equated with the statutory requirement; assessment depends on evidence and applicable legal standards.

Current law: Bharatiya Nyaya Sanhita, 2023

BNS Section 179: Selling or dealing in counterfeit Government stamps

Section 179 of the BNS covers a person who imports, exports, sells, delivers, buys, receives, otherwise traffics in, or uses as genuine any forged or counterfeit coin, Government stamp, currency-note or bank-note, while knowing or having reason to believe that it is forged or counterfeit.

Punishment: imprisonment for life, or imprisonment of either description for a term which may extend to ten years, and fine.

Unlike the wording of IPC Section 258, BNS Section 179 expressly covers multiple forms of dealing, including sale, delivery and trafficking. Whether a mere offer for sale without further conduct is covered must be assessed under the BNS provisions and any applicable general law of attempts; the older wording should not be imported automatically into Section 179.

BNS Section 178: Counterfeiting a Government revenue stamp

Section 178 deals with counterfeiting or knowingly participating in counterfeiting coins, Government revenue stamps, currency-notes or bank-notes. Explanation (3) clarifies that counterfeiting a Government stamp includes making a genuine stamp of one denomination appear to be a genuine stamp of another denomination.

Punishment: life imprisonment or imprisonment of either description for up to ten years, and fine. This section addresses the act of counterfeiting itself, distinct from knowingly selling the counterfeit stamp under Section 179.

BNS Section 180: Possession with intent to use as genuine

Section 180 applies to possession of a forged or counterfeit coin, Government stamp, currency-note or bank-note, where the person knows or has reason to believe it is counterfeit and intends to use it as genuine or that it may be used as genuine.

Punishment: imprisonment of either description for up to seven years, or fine, or both. Its explanation states that where a person establishes possession from a lawful source, the possession does not constitute an offence under that section.

Practical illustration

A dealer knowingly offers forged Government revenue stamp papers for sale while representing them as genuine. If the conduct occurred before 1 July 2024, former IPC Section 258 may be relevant. If a dealer actually sells or delivers such counterfeit stamps after the commencement of the BNS, Section 179 is the principal provision to examine. The particular charges depend on the evidence and whether each statutory element is established.

Frequently asked questions

Is IPC Section 258 still applicable?

The IPC was repealed with effect from 1 July 2024, subject to saving and transition provisions. It remains relevant to alleged conduct committed while the IPC was in force.

Which BNS section applies to selling counterfeit Government stamps?

BNS Section 179 expressly covers knowingly selling or otherwise dealing in forged or counterfeit Government stamps.

What if the person did not know the stamp was counterfeit?

For Section 179, the prosecution must establish knowledge or reason to believe that the stamp was forged or counterfeit. Liability cannot be presumed solely from a sale without examining the statutory mental element.

Is counterfeiting the stamp itself a separate offence?

Yes. BNS Section 178 addresses counterfeiting and knowing participation in the counterfeiting process, whereas Section 179 addresses dealing in or using counterfeit items as genuine.

Official legislation and related reading

• India Code: Bharatiya Nyaya Sanhita, 2023 (official Act PDF), Sections 178-180 and 358
• Ministry of Home Affairs: Indian Penal Code, 1860 (official PDF), Section 258
• National Crime Records Bureau: BNS statutory chapters
• Indian Penal Code: historical sections and punishments
• IPC Section 255: Counterfeiting Government stamps
• IPC Section 259: Possession of counterfeit Government stamps
• IPC Section 260: Using counterfeit Government stamps as genuine

This article is general legal information. The date, alleged conduct and available evidence determine which provisions apply.