IPC 477 vs BNS 477
● Retained in BNSUsing counterfeit government stamps
Section 477 of the Indian Penal Code, 1860, deals with using counterfeit government stamps knowing them to be forged. This section targets acts where forged stamps are applied for fraud or deceit, ensuring the protection of government revenue and public trust.
Key points:
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Applies when a person uses forged government stamps knowing they are counterfeit.
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Punishment: Imprisonment up to 2 years, or fine, or both, depending on the gravity of the act.
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Protects official documents, public revenue, and confidence in government instruments.
For example, affixing a forged revenue stamp on a legal document to evade tax constitutes an offence under IPC 477. This provision ensures strict deterrence against fraudulent use of counterfeit government instruments.
Using counterfeit government stamps
Section 477 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 477, punishing acts where a person uses counterfeit government stamps knowing them to be forged. This provision safeguards public trust and government revenue from fraudulent acts.
Key points:
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Covers use of forged government stamps for the purpose of deception or fraud.
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Punishment: Imprisonment up to 2 years, or fine, or both, same as IPC.
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Ensures accountability for criminal acts targeting government authority and official instruments.
For instance, applying forged postage stamps to avoid payment falls under BNS 477. This aligns with IPC 477 to protect governmental revenue and prevent misuse of counterfeit stamps.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 477 to BNS BNS 477.