Indian criminal law | IPC and BNS
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 though it were genuine. The Indian Penal Code was replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS) for offences governed by the new law from 1 July 2024. The relevant present-day provision is BNS Section 179.
Former IPC Section 260: imprisonment of either description for up to seven years, or fine, or both. Current BNS Section 179: imprisonment for life, or imprisonment of either description for up to ten years, and liability to fine, subject to proof of the statutory elements.
Meaning and statutory provision of IPC Section 260
Section 260, Indian Penal Code: “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.”
The provision targeted the use of a counterfeit stamp issued or purportedly issued by the Government for revenue purposes. It did not require the accused personally to have manufactured the counterfeit stamp. However, the prosecution had to establish that the accused knew the stamp was counterfeit when using it as genuine.
Essential ingredients of the former offence
- A Government revenue stamp: The item purported to be a stamp issued by the Government for revenue purposes.
- Counterfeit character: The stamp was counterfeit rather than genuine.
- Use as genuine: The accused presented or employed it as an authentic Government revenue stamp.
- Knowledge: The accused knew it was counterfeit at the time of such use.
Merely coming into possession of a suspicious stamp is not the same act as knowingly using it as genuine. The former IPC separately addressed counterfeiting, sale and possession in Sections 255, 258 and 259.
Punishment under IPC Section 260
The former law prescribed imprisonment of either description for a term extending to seven years, or fine, or both. The expression “either description” refers to rigorous or simple imprisonment. The sentence in a particular case depended on the applicable law and judicial determination.
Current law: Bharatiya Nyaya Sanhita Section 179
BNS Section 179 addresses using as genuine, or otherwise dealing in, forged or counterfeit coin, Government stamps, currency-notes and bank-notes, with knowledge or reason to believe that the item is forged or counterfeit. The section covers acts including importing, exporting, selling, delivering, buying, receiving or trafficking in such items, as well as using them as genuine, subject to its statutory wording.
The prescribed punishment under Section 179 is imprisonment for life, or imprisonment of either description for a term extending to ten years, and liability to fine. It is a broader provision than former IPC Section 260 and must be applied on its own terms, not as an automatic word-for-word renumbering.
BNS Section 178 concerns counterfeiting coin, Government stamps, currency-notes or bank-notes. BNS Section 180 concerns possession of forged or counterfeit items with the knowledge and intention specified there. These are related but distinct offences.
IPC Section 260 and BNS Section 179: key differences
| Issue | 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 coins, Government stamps and currency or bank-notes |
| Mental element | Knowledge that the Government revenue stamp was counterfeit | Knowledge or reason to believe the item was forged or counterfeit |
| Maximum imprisonment | Seven years | Life imprisonment, or imprisonment up to ten years |
| Fine | Fine, alternatively or with imprisonment | Liability to fine in addition to the prescribed imprisonment |
Practical example
A person knowingly attaches a counterfeit revenue stamp to a document and presents it as a genuine Government stamp. For an act committed while the IPC governed the offence, Section 260 could be relevant. For an act committed after the BNS came into force, Section 179 may apply if its statutory requirements are proved. The mere fact that a document carries an invalid stamp does not by itself establish the required guilty knowledge.
Applicability after 1 July 2024
The BNS came into force on 1 July 2024 and repealed the IPC subject to the applicable savings provisions. The date of the alleged conduct matters. BNS Section 358 addresses repeal and savings; Article 20(1) of the Constitution prohibits imposing a greater penalty than that applicable at the time the offence was committed. Historical IPC provisions remain relevant when analysing conduct governed by the earlier law.
Frequently asked questions
Is IPC Section 260 still in force?
For conduct governed by the law in force from 1 July 2024, the relevant BNS provision generally replaces the former IPC offence. Earlier conduct must be considered under the law and savings rules applicable to it.
What is the difference between possession and use of a counterfeit stamp?
Possession refers to having the item under one's control; use as genuine involves employing or presenting it as authentic. The relevant provisions impose different requirements concerning knowledge and intention.
Does unknowingly using a counterfeit revenue stamp establish the offence?
Under former IPC Section 260, knowledge that the stamp was counterfeit was an essential ingredient. Under current BNS Section 179, knowledge or reason to believe the item is counterfeit is relevant. Evidence and circumstances must be evaluated in each case.
Official legislative references
- Bharatiya Nyaya Sanhita, 2023 - official India Code PDF (Sections 178 to 180 and 358).
- India Code - official Government of India legislation portal (Indian Penal Code, 1860 and Bharatiya Nyaya Sanhita, 2023).
- Indian Penal Code case laws and citations.
This page is general legal information. For a specific matter, verify the latest official statutory text, commencement, amendments and relevant judicial decisions.