IPC 278 vs BNS 278
● Retained in BNSUsing counterfeit government stamps used in trade as genuine
Section 278 of the Indian Penal Code, 1860, deals with the use of counterfeit government stamps used in trade or commercial transactions as if they were genuine. This law punishes anyone who knowingly applies or uses fake trade or excise stamps to defraud the government or evade taxes.
Key points:
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Applies to anyone using or attempting to use counterfeit trade or excise stamps.
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Knowledge of the stamp being fake and intent to defraud are essential.
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Punishment: Imprisonment up to 7 years and fine.
Example: A manufacturer applies counterfeit excise stamps on alcohol bottles to evade tax payments. IPC 278 applies, ensuring that both the use and attempted use of counterfeit trade stamps are penalized, protecting government revenue.
Using counterfeit government stamps used in trade as genuine
Section 278 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 278. It punishes any individual who uses counterfeit government trade or excise stamps as genuine with knowledge of their falsity and intent to defraud.
Key points:
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Covers direct use or attempted use of fake trade or excise stamps.
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Requires knowledge and fraudulent intent.
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Punishment: Imprisonment up to 7 years and fine (same as IPC).
Example: A distributor using fake excise stamps on products for sale would be liable under BNS 278. This provision ensures protection of government revenue and integrity of commercial transactions.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 278 to BNS BNS 278.