IPC 260 vs BNS 260
● Retained in BNSUsing as genuine a Government stamp known to be a counterfeit
Section 260 of the Indian Penal Code, 1860, deals with the offence of using counterfeit government stamps as genuine. It applies when a person fraudulently or dishonestly uses any counterfeit stamp, knowing or having reason to believe it is fake.
Key points:
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The act of using or attempting to use a counterfeit stamp is punishable.
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Knowledge of its counterfeit nature is essential for liability.
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Punishment: Imprisonment up to 7 years and fine.
Example: If someone affixes a counterfeit revenue stamp on an agreement or sells postal items using fake stamps, IPC 260 becomes applicable. The section ensures that fraudulent usage of forged stamps is penalized, protecting both the state revenue system and the authenticity of official transactions.
Using as genuine a Government stamp known to be a counterfeit
Section 260 of the Bharatiya Nyaya Sanhita, 2023, is the corresponding provision to IPC 260. It criminalizes using counterfeit government stamps as genuine, provided the person knows or reasonably believes the stamp is fake.
Key points:
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Covers usage, circulation, or representation of fake stamps as genuine.
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Requires fraudulent or dishonest intent.
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Punishment: Imprisonment up to 7 years and fine (same as IPC).
Example: If an individual knowingly uses a counterfeit stamp on property documents to make them appear valid, BNS 260 applies. The law is meant to preserve the credibility of stamp-based transactions and safeguard public trust.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 260 to BNS BNS 260.