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IPC 271 vs BNS 271

● Retained in BNS
Indian Penal Code, 1860 § IPC 271

Possession of counterfeit government stamp (non-postage)


Section 271 of the Indian Penal Code, 1860, deals with the possession of counterfeit government stamps that are not used for postage, such as revenue or fiscal stamps. The law punishes anyone who keeps fake stamps with knowledge or reason to believe they are counterfeit, with the intent to use, sell, or distribute them fraudulently.

Key points:

  • Applies to possession of non-postage counterfeit stamps for fraudulent purposes.

  • Requires knowledge or reasonable belief of the stamps being fake.

  • Punishment: Imprisonment up to 7 years and fine.

Example: If a person stores fake revenue stamps intending to sell them for use in property transactions, IPC 271 applies. This section protects government revenue and prevents fraudulent activities involving official stamps.

VS
Bharatiya Nyaya Sanhita, 2023 § BNS 271

Possession of counterfeit government stamp (non-postage)


Section 271 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 271. It punishes individuals who possess counterfeit government stamps not used for postage, knowing or reasonably believing them to be fake, with intent to defraud.

Key points:

  • Covers hoarding, storing, or possession of fake non-postage stamps.

  • Requires knowledge and fraudulent intent.

  • Punishment: Imprisonment up to 7 years and fine (same as IPC).

Example: A person found with counterfeit revenue stamps ready for sale would be liable under BNS 271. This law ensures the integrity of revenue collection and authenticity of official documents.

What changed?

This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 271 to BNS BNS 271.