Whoever makes or performs any part of the process of making, or buys, or sells, or disposes of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
CHAPTER XII OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS
Section 257: Making or selling instrument for counterfeiting Government stamp
The Indian Penal Code, 1860 (repealed)
Repealed by the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) with effect from 1 July 2024.
Now in the BNS
As given in the official comparison tables of the Bureau of Police Research and Development and the Allahabad High Court (the NCRB table has no row for it). Read both texts before relying on it.
| IPC 257 | BNS 181 |