Indian Penal Code, 1860 | Historical provision and current law
IPC Section 260: Using a Counterfeit Government Stamp as Genuine
Section 260 of the Indian Penal Code, 1860 punished knowingly using a counterfeit Government revenue stamp as if it were genuine. For offences occurring on or after 1 July 2024, the relevant law is principally Section 179 of the Bharatiya Nyaya Sanhita, 2023 (BNS).
Former IPC Section 260: imprisonment of either description for up to seven years, or fine, or both. Current BNS Section 179: covers using as genuine or dealing in forged or counterfeit Government stamps and other specified items, subject to its own requirements and penalties.
What was IPC Section 260?
The provision dealt with the actual use as genuine of a stamp issued by Government for revenue purposes when the user knew that the stamp was counterfeit. It was different from the separate offences of making counterfeit stamps, possessing them with the required intent, or selling them.
Statutory text of former IPC Section 260: “Whoever uses as genuine any stamp, knowing it 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, or with fine, or with both.”
Essential ingredients of IPC Section 260
- Government revenue stamp: The article used purported to be a stamp issued by Government for revenue purposes.
- Counterfeit character: The stamp was counterfeit, rather than genuine.
- Knowledge: The person knew that the stamp was counterfeit.
- Use as genuine: The person used the counterfeit stamp in a manner representing it as genuine.
The mere fact that a person handled or received a counterfeit stamp was not sufficient by itself to establish the former offence of using it as genuine. The prosecution had to establish the required knowledge and use.
Punishment under former IPC Section 260
The prescribed punishment was imprisonment of either description for a term extending up to seven years, or fine, or both. The court determined the appropriate sentence within the applicable statutory framework. This is the historical IPC penalty, not a statement of the current BNS penalty.
Current law: BNS Section 179
From 1 July 2024, the Bharatiya Nyaya Sanhita, 2023 replaced the IPC for new offences, subject to repeal-and-savings rules. BNS Section 179 concerns using as genuine, or selling, delivering, buying, receiving or otherwise trafficking in, forged or counterfeit coin, Government stamps, currency-notes and bank-notes, with the requisite knowledge or reason to believe that they are forged or counterfeit.
Unlike former IPC Section 260, which focused specifically on knowingly using a counterfeit Government revenue stamp as genuine, BNS Section 179 combines several types of dealing in forged or counterfeit items. The punishment under BNS Section 179 is imprisonment for life, or imprisonment of either description for a term extending up to ten years, and fine, subject to the statutory text.
BNS Section 178 addresses counterfeiting of coin, Government stamps, currency-notes and bank-notes. BNS Section 180 separately addresses possession of such forged or counterfeit items with the required knowledge and intent to use them as genuine. The sections should not be treated as interchangeable.
IPC Section 260 and BNS Section 179: legal comparison
| Question | Former IPC Section 260 | Current BNS Section 179 |
|---|---|---|
| Conduct | Using a counterfeit Government revenue stamp as genuine | Using as genuine or specified dealing in forged or counterfeit items |
| Items covered | Government revenue stamps | Coin, Government stamps, currency-notes and bank-notes |
| Knowledge | Actual knowledge of counterfeiting | Knowledge or reason to believe the item is forged or counterfeit |
| Penalty | Up to seven years, or fine, or both | Life imprisonment or up to ten years, and fine |
| Time period | Historical offences, subject to savings | Offences governed by BNS from 1 July 2024 |
Illustrative examples
Example 1: A person knowingly affixes a forged Government revenue stamp to a document and presents it as genuine. Depending on when the act occurred and the evidence, former IPC Section 260 or current BNS Section 179 may be relevant.
Example 2: A person receives a stamp without knowing it is counterfeit and does not use or distribute it after learning the truth. The offence of knowingly using it as genuine is not established merely by the earlier receipt; any separate possession offence must be considered on its own statutory elements.
Frequently asked questions
Is IPC Section 260 still in force?
The IPC was repealed when the BNS came into force on 1 July 2024, subject to the savings in BNS Section 358. Conduct before commencement must be assessed with reference to the applicable law and constitutional protections, including Article 20(1).
Does using a counterfeit stamp require knowledge?
Former IPC Section 260 expressly required knowledge. Current BNS Section 179 refers to knowledge or reason to believe that the item is forged or counterfeit; the applicable statutory language and evidence are important.
Is possession the same as using a counterfeit stamp?
No. The former IPC distinguished possession, sale and use in separate sections. Under the BNS, Section 180 addresses possession with specified intent, while Section 179 addresses use as genuine and specified transactions.
Related provisions and official references
- IPC Section 255: Counterfeiting Government stamps.
- IPC Section 258: Sale of counterfeit Government stamps.
- IPC Section 259: Possession of counterfeit Government stamps.
- Official Bharatiya Nyaya Sanhita, 2023 (India Code PDF) — consult Sections 178 to 180 and 358.
- India Code official legislative portal — access the Indian Penal Code, 1860 and current legislation.
This article is general legal information. The relevant statutory text, amendments, facts and date of the alleged offence must be examined for a specific case.