IPC 475 vs BNS 475
● Retained in BNSCounterfeiting government stamps
Section 475 of the Indian Penal Code, 1860, deals with counterfeiting government stamps or possessing counterfeit stamps with intent to defraud. This section targets fraudulent acts involving government-issued instruments, emphasizing the protection of public revenue and official documentation.
Key points:
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Applies when a person counterfeits, alters, or possesses government stamps with fraudulent intent.
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Punishment: Imprisonment up to 7 years, and fine, reflecting the seriousness of defrauding the government.
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Protects government revenue, official instruments, and public trust in governmental documentation.
For example, forging a revenue stamp to avoid tax or duty constitutes an offence under IPC 475. This provision ensures strict deterrence against acts that compromise governmental authority and financial integrity.
Counterfeiting government stamps
Section 475 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 475, punishing acts where a person counterfeits, alters, or possesses government stamps with intent to defraud. This provision ensures protection of public revenue and government-issued instruments from fraudulent misuse.
Key points:
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Covers creation, possession, or use of counterfeit government stamps for fraud.
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Punishment: Imprisonment up to 7 years, and fine, same as IPC.
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Ensures accountability for criminal acts targeting government instruments and public trust.
For instance, producing fake postage stamps or revenue stamps to commit financial fraud falls under BNS 475. This aligns with IPC 475 to protect governmental authority and prevent revenue loss due to counterfeiting.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 475 to BNS BNS 475.