IPC 270 vs BNS 270
● Retained in BNSCounterfeiting government stamp not used for postage
Section 270 of the Indian Penal Code, 1860, deals with the counterfeiting of government stamps that are not used for postage, such as revenue or fiscal stamps. This provision ensures that all official stamps issued by the government are protected from fraudulent duplication.
Key points:
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Applies to making, forging, or counterfeiting non-postage government stamps.
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Knowledge and intent to defraud the government or public are essential.
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Punishment: Imprisonment up to 7 years and fine.
Example: A person manufactures fake revenue stamps used for property transactions to avoid tax payments. IPC 270 applies, protecting government revenue and preventing fraudulent transactions.
Counterfeiting government stamp not used for postage
Section 270 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 270. It punishes anyone who counterfeits, makes, or attempts to counterfeit government stamps not intended for postal use, with fraudulent intent.
Key points:
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Covers manufacture, possession, and distribution of counterfeit non-postage stamps.
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Requires knowledge of their counterfeit nature and intent to defraud.
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Punishment: Imprisonment up to 7 years and fine (same as IPC).
Example: A person producing fake revenue stamps to sell for use in property documents would be liable under BNS 270. This provision ensures protection of state revenue and official document authenticity.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 270 to BNS BNS 270.