{"id":5541,"date":"2025-08-31T18:23:20","date_gmt":"2025-08-31T12:53:20","guid":{"rendered":"https:\/\/lawjurist.com\/?p=5541"},"modified":"2025-08-31T18:27:32","modified_gmt":"2025-08-31T12:57:32","slug":"chapter-x-offences-relating-to-coin-currency-notes-bank-notes-and-government-stamps-sections-176-186","status":"publish","type":"post","link":"https:\/\/lawjurist.com\/index.php\/2025\/08\/31\/chapter-x-offences-relating-to-coin-currency-notes-bank-notes-and-government-stamps-sections-176-186\/","title":{"rendered":"Chapter X \u2013 Offences Relating to Coin, Currency notes, Bank\u00a0 notes and Government Stamps (Sections 176-186)\u00a0"},"content":{"rendered":"\t\t
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Author: ANISH student of BALLB (3rd Year)
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A. Counterfeiting Coin and Currency (Section 176-183)<\/span><\/i><\/p>\n

B. Offences Related to Government Stamps (Section 184-186)<\/span><\/i><\/p>\n

INTRODUCTION\u00a0\u00a0<\/b><\/p>\n

Chapter X of The Bharatiya Nyaya Sanhita (BNS), 2023 includes Sections 178 to 188 <\/span><\/i>states\u00a0 \u201c<\/span>Offences Relating to Coin, Currency Notes, Bank Notes and Government Stamps<\/span><\/i>.\u201d This chapter\u00a0 is especially important to protect and safeguard India\u2019s currency and payment instruments from\u00a0 criminal activity including counterfeiting, possession, use and trafficking in counterfeit adult\u00a0 currency or counterfeit adult coins or inflated currency or counterfeit government stamps or\u00a0 whatever.\u00a0<\/span><\/p>\n

The provisions of these sections provide definitions of important terms such as coin by (<\/span>The\u00a0 Coinage Act, 2011<\/span><\/i>) and bank-note, as well as providing serious criminal sanctions, including life\u00a0 imprisonment, for persons who counterfeit, deal in counterfeit property or use forged property; as\u00a0 well as penalties for producing or possessing tools used to create counterfeit property, reflecting\u00a0 the preventive and punitive organism of the law.\u00a0<\/span><\/p>\n

Notably, the existence of legislation is important to promote confidence and trust among the public\u00a0 in the financial system as a whole and to maintain economic stability. For example, Article 300A\u00a0 or Article 21.<\/span><\/p>\n

    \n
  1. Counterfeiting Coin and Currency (Section 176-183)\u00a0<\/span><\/li>\n<\/ol>\n

    Section 176: Counterfeiting coin, Government stamps, currency notes or bank-notes\u00a0<\/b><\/p>\n

    The section states that “Whoever counterfeits or knowingly performs any part of the process of\u00a0 counterfeiting, any coin, stamp issued by Government for the purpose of revenue, currency-note\u00a0 or bank-note, shall be punished with imprisonment for life or with imprisonment of either\u00a0 description for a term which may extend to ten years and shall also be liable to fine.”\u00a0<\/span><\/p>\n

    Key Elements of the offence\u00a0\u00a0<\/b><\/p>\n

      \n
    1. Mens Rea: The term \u201cmens rea\u201d means intention and knowledge of a person. The person must\u00a0 have either intention of counterfeiting or knowingly perform any part of the counterfeiting process. 2. Objects covered: The objects covered in this section was coins, stamps issued by the government\u00a0 for revenue, currency notes and bank notes.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n

      Punishment\u00a0\u00a0<\/b><\/p>\n

        \n
      • Imprisonment for life (It is also known as Life Imprisonment)\u00a0\u00a0<\/span><\/li>\n
      • Imprisonment up to 10 years (It can be rigorous or simple)\u00a0\u00a0<\/span><\/li>\n
      • Fine\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

        Terms used in this section\u00a0\u00a0<\/b><\/p>\n

          \n
        1. <\/b>Bank notes: These are the promissory notes or engagement which were used to pay money, when\u00a0 demand arises in the market. There are certain agencies which have the authority to issue bank\u00a0 notes which are any bank worldwide, by or under the authority of a State or Sovereign Power.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n

          For example: A Rs.2000 note issued by the RBI (Reserve Bank of India) is a Bank- Note.\u00a0 <\/span>2. <\/b>Coin: The term \u201cCoin\u201d was defined by (The Coinage Act,2011) under Section 2 which says that a\u00a0 coin is a metal which can be used as money, stamped and issued by the state and intended to be\u00a0 used as money.\u00a0<\/span><\/p>\n

          For example: Rs. 1 coin is valid example of the coins which are issued by the RBI.\u00a0 <\/span>3. <\/b>Counterfeiting Government Stamp: This term \u201ccounterfeiting of stamp\u201d not only means making a\u00a0 fake stamp entirely but also alteration of a genuine stamp of one denomination to look like a\u00a0 genuine stamp.<\/span><\/p>\n

          2 <\/span>For example: Changing a Rs. 10 court fee stamp to look like a Rs. 100 stamp is counterfeiting.\u00a0 <\/span>4. <\/b>Counterfeiting Coins: If a person intentionally causes deception or knows deception is likely to\u00a0 cause and alters a genuine coin to make it a different coin.\u00a0<\/span><\/p>\n

          For example: Making a Rs. 5 coin to look like a Rs. 10 coin through polishing or embossing.\u00a0 <\/span>5. <\/b>Altering Weight, Composition and Appearance: It not only include making a fake coin but also\u00a0 reducing weight of the coin, changing metal composition and also changing its visual appearance.\u00a0 For example: Removing metal from a coin (To get profit from its scrap)\u00a0\u00a0<\/span><\/p>\n

          Case Laws:\u00a0<\/b><\/p>\n

            \n
          • K. Satyanarayana v. State of A.P.: The Court stated that knowing possession of counterfeit currency\u00a0 is an offense and is punishable in accordance with law.\u00a0<\/span><\/li>\n
          • State of Maharashtra v. Joseph Mingel Koli: Supreme Court stated that the fictitious currency is\u00a0 detrimental and must be viewed seriously as it strikes at the roots of the sovereignty of the State.\u00a0<\/span><\/li>\n<\/ul>\n

            Section 177: Using as genuine, forged or counterfeit coin,\u00a0 Government stamp, currency-notes or bank notes.\u00a0<\/b><\/p>\n

            This section (replaces IPC Section 239\/240), it was related to \u201cthe offence of fraudulent or\u00a0 counterfeit instruments being used or dealt with when one knows they present to be genuine\u00a0 instruments.\u201d It focuses on punishing those that knowingly circulate, deal in or use forged coins,\u00a0 stamps or currency in India. This provision plays an important part in protecting the integrity and\u00a0 credence in the country’s revenue and financial systems.\u00a0<\/span><\/p>\n

            Essential Ingredients of the Offence\u00a0<\/b><\/p>\n

              \n
            1. Use or Trafficking: The person must have Sold or delivered to someone, Bought or received from\u00a0 someone, or otherwise trafficked in or used any item listed below.\u00a0<\/span><\/li>\n
            2. Item to be forged: The section has related to the following forged or counterfeit items: <\/span>\u2022 <\/span>Coins (Indian or foreign),\u00a0<\/span><\/li>\n<\/ol>\n
                \n
              • Government stamps issued by the state for revenue purpose,\u00a0\u00a0<\/span><\/li>\n
              • Currency notes or banknotes.\u00a0<\/span><\/li>\n<\/ul>\n
                  \n
                1. Knowledge or Belief: The person must have had knowledge or reason to believe that it was forged\u00a0 or counterfeit. You never need to have possession, mens rea (guilty mind) is required.<\/span><\/li>\n<\/ol>\n
                    \n
                  1. Act of Using as Genuine: The person must have used, dealt with, or passed off the item as if it\u00a0 were genuine, combined with fraudulent intent, which is an intent to mislead the one that received\u00a0 the item.\u00a0<\/span><\/li>\n<\/ol>\n

                    Punishment\u00a0<\/b><\/p>\n

                      \n
                    • Life Imprisonment\u00a0<\/span><\/li>\n
                    • Imprisonment of either description (rigorous or simple) up to 10 years,\u00a0<\/span><\/li>\n
                    • Fine (amount not specifically depend on the judicial discretion).\u00a0<\/span><\/li>\n<\/ul>\n

                      Illustration\u00a0\u00a0<\/b><\/p>\n

                      Assume that X received a wad\/bundle of currency notes from Y, knowing or having cause to know\u00a0 that the notes are counterfeit. When X later used those same notes to make a purchase or gave them\u00a0 to someone in order to obtain a good or service, X could be liable under Section 177.\u00a0<\/span><\/p>\n

                      Section 178: Possession of forged or counterfeit coin, Government\u00a0 stamp, currency-notes or bank-notes.\u00a0<\/b><\/p>\n

                      This Section states \u201cthe offence of having possession of forged or counterfeit tools (instruments or\u00a0 documents) which are commonly used as payment methods or revenue collection tools, such as\u00a0 coins, revenue stamps issued by the government, etc. currency-notes, bank-notes etc. The offence\u00a0 is constituted with the possession, with intent to use it as a genuine instrument. The legislation\u00a0 provides that the person is committing an offense not only for the use of a forged or counterfeit\u00a0 instruments, but also for being in possession of a forged or counterfeit instrument, as long as that\u00a0 person knows, or has reason to believe, it is a forged or counterfeit instrument, and he or she\u00a0 possessed it with the intent to use it as an authentic instrument.”\u00a0\u00a0<\/span><\/p>\n

                      Element of the Offense:\u00a0\u00a0<\/b><\/p>\n

                        \n
                      1. 1<\/span>. <\/b>Possession: In order for an individual to be in possession of Forged or counterfeit coin; Forged\u00a0 or counterfeit Government stamp; and forged or counterfeit currency-note or bank-note.\u00a0 2. Knowledge or Reason to Believe: The alleged offender must know or have reason to believe the\u00a0 item is forged or counterfeit.\u00a0<\/span><\/li>\n
                      2. Intent to Use as Genuine: The possession must be with intent to use the item as genuine or to\u00a0 cause it to be used as genuine.<\/span><\/li>\n<\/ol>\n

                        4\u00a0<\/span><\/p>\n

                        As a guideline, simple possession is not punishable under the section if the individual is not\u00a0 provably aware or knowing of the possession and or intent.\u00a0<\/span><\/i><\/p>\n

                        Punishment\u00a0\u00a0<\/b><\/p>\n

                          \n
                        • Life imprisonment\u00a0\u00a0<\/span><\/li>\n
                        • Fine or it can be both\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

                          Illustration\u00a0\u00a0<\/b><\/p>\n

                          A has in his possession a bundle of fake \u20b9500 notes. If A had any knowledge or reason to know\u00a0 they were fake notes and he wanted to put them in circulation as such in the marketplace, A would\u00a0 be liable under section 178.\u00a0<\/span><\/p>\n

                          If A found them in the street and reported it to the police immediately after and it was clear he had\u00a0 no intention of circulating those notes in the market, A would not be liable.\u00a0 <\/span>Relevant Case Law\u00a0\u00a0<\/b><\/p>\n

                            \n
                          • State of Maharashtra v. Yusuf Khan\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

                            The court states it is necessary for a conviction under provisions dealing with counterfeiting of\u00a0 currency or stamps, that intention and knowledge must be shown beyond reasonable doubt.\u00a0 <\/span>\u2022 <\/span>Mohan Lal v. State of Rajasthan\u00a0<\/span><\/p>\n

                            It was held that possession must show mens rea (guilty mind), and that innocent possession is not\u00a0 an offence under such provisions.\u00a0<\/span><\/p>\n

                            Section 179: Making or possessing instruments or materials for\u00a0 forging or counterfeiting coin, Government stamp, currency notes or\u00a0 bank-notes.\u00a0<\/b><\/p>\n

                            This section deals with \u201ca serious economic offence referring to manufacture, possession, sale or\u00a0 disposal of any machine, instrument or material used for forging or counterfeiting currency, coins\u00a0 or revenue stamps issued by the Government. This particular provision is preventive in character,\u00a0 it looks to target people involved in a counterfeiting supply chain or infrastructure before any\u00a0 forged currency or documents can be exchanged.\u201d\u00a0<\/span><\/p>\n

                            5\u00a0<\/span><\/p>\n

                            Ingredients of the Offence\u00a0<\/b><\/p>\n

                              \n
                            1. Prohibited activities: The accused must make or perform any part of making, or repairing, or\u00a0 Buy, Sell or dispose of, or have in possession.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n

                              For example: Machinery, Die, Instrument or Material.\u00a0\u00a0<\/span><\/p>\n

                                \n
                              1. Purpose or knowledge: The machine\/instrument is intended to be used for forging or\u00a0 counterfeiting. The person knows, or has reason to believe, will be used for this purpose. <\/span>It is merely possessing an instrument, it is not punishable unless there is knowledge\/intention, to\u00a0 use it for counterfeiting, regardless of whether a person is just part of the supply chain. <\/span><\/i>3. Objects of Counterfeiting: This Section protects the integrity of Coins, Stamps issued by the\u00a0 Government for revenue, Currency-notes and Bank-notes.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n

                                Punishment\u00a0<\/b><\/p>\n

                                  \n
                                • Life Imprisonment\u00a0<\/span><\/li>\n
                                • Imprisonment of either description (rigorous or simple) up to 10 years, <\/span>\u2022 <\/span>Fine\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

                                  Illustration\u00a0\u00a0<\/b><\/p>\n

                                  If X sets up a workshop with printing presses to produce high-quality counterfeit \u20b9500 currency\u00a0 notes (and knows they will be used to produce fake currency), X is liable under Section 179 BNS\u2014 even though they have not made any counterfeit notes yet.\u00a0<\/span><\/p>\n

                                  Similarly, if Y purchased specialized inks or foil, which can be used in the minting of coins (and\u00a0 knows they will be used to produce fake coins), Y can also be punished under this section.\u00a0 <\/span>Case Laws\u00a0<\/b><\/p>\n

                                    \n
                                  • State of Maharashtra v. Joseph Mingel Koli (2000)\u00a0<\/span><\/li>\n<\/ul>\n

                                    It was held that possession of printing plates to create fake currency notes, is sufficient for\u00a0 conviction even if it was not known whether any fake notes had actually been printed and the\u00a0 person was simply in possession.\u00a0<\/span><\/p>\n

                                      \n
                                    • State of M.P. v. Kashiram (2009)\u00a0<\/span><\/li>\n<\/ul>\n

                                      It was held that the agreement and preparation are punishable by linking the making or preparation\u00a0 of possession of apparatus to be used in forgery.<\/span><\/p>\n

                                      Section 180: Making or using documents resembling currency-notes\u00a0 or bank-notes.\u00a0<\/b><\/p>\n

                                      This section deals with “the making, using or distributing of any document that resembles currency\u00a0 notes or Bank notes to such an extent that it is likely to deceive a person into treating it as currency,\u00a0 is an offence.\u201d Section 180 has a significant role in maintaining confidence in the public’s money\u00a0 system and in combating fraud and forgery or economic crimes more generally. This section is\u00a0 also preventive in nature and aims to target fraudulent or misleading activities irrespective of\u00a0 whether a fraud was actually committed or not.\u00a0<\/span><\/p>\n

                                      This sub-section (1): Making or Using Deceptive Currency-Like Documents <\/b>\u2022 <\/span>Creating a document that claims to be or resembles a currency-note or bank-note. <\/span>\u2022 <\/span>Conducting such a document, i.e., participating in or facilitating the process. <\/span>\u2022 <\/span>Using such a document for any purpose whether to advertise, market or personal use. <\/span>\u2022 <\/span>Delivering, by any means such document to another person.\u00a0<\/span><\/p>\n

                                      Punishment\u00a0<\/b><\/p>\n

                                      A fine may extend to Rs. 300.\u00a0\u00a0<\/span><\/p>\n

                                      Illustration\u00a0\u00a0<\/b><\/p>\n

                                      A person has a pamphlet printed that looks like a \u20b9500 note to promote a product. If the pamphlet,\u00a0 in such a form, is similar to actual currency notes to the degree where the general public is likely\u00a0 to be misled or confused as to its true nature, he may be liable to a penalty under this sub-section. <\/span>Important Legal Point\u00a0<\/b><\/p>\n

                                      Even if a document does not visually appear as an exact replica of a currency note, if it “so nearly\u00a0 resembles” the original to “be calculated to deceive”, the act is punishable. <\/span><\/i>Sub-section (2): Refusal to Disclose Information About Printing <\/b>This clause creates an obligation for persons whose name appears on a deceptive document. <\/span>\u2022 <\/span>When a police officer requires such a person to disclose, the name and address of the actual\u00a0\u00a0<\/span><\/p>\n

                                      printer or maker of the document and the person refuses to disclose that information, without\u00a0 lawful excuse then they were liable for punishment.\u00a0<\/span><\/p>\n

                                      Punishment\u00a0\u00a0<\/b><\/p>\n

                                      Fine may be extend to Rs. 600<\/span><\/p>\n

                                      Legal Principle\u00a0\u00a0<\/b><\/p>\n

                                      This sub section aims to detect the source and origin of the document. It also ensures the accused\u00a0 to make cooperation with the police during the investigation. The non-cooperation will result in\u00a0 punishment.\u00a0<\/span><\/i><\/p>\n

                                      Sub-section (3): Presumption of Involvement\u00a0<\/b><\/p>\n

                                      That is, if a person’s name is shown either; on the other document or on a document related to the\u00a0 other document, the law presumes that he or she caused it to be made unless proven to the reverse. <\/span>Consequences of this legal presumption:\u00a0<\/b><\/p>\n

                                        \n
                                      • The burden of proof on the accused.\u00a0<\/span><\/li>\n
                                      • Holding people accountable unless they can prove their innocence.\u00a0<\/span><\/li>\n<\/ul>\n

                                        Legal Maxim:\u00a0\u00a0<\/b><\/p>\n

                                        \u201cRes ipsa loquitur\u201d <\/span><\/i>(the thing speaks for itself): The presence of their name is prima facie evidence\u00a0 of the participation.\u00a0<\/span><\/p>\n

                                        Section 181 BNS: Effacing writing from substance bearing\u00a0 Government stamp or removing from document a stamp used for it,\u00a0 with intent to cause loss to Government.\u00a0\u00a0<\/b><\/p>\n

                                        This section states that \u201cthe offences which tampers with revenue stamps issued by the\u00a0 government.\u201d This enactment seeks to uphold the interest of revenue to the government and to\u00a0 prevent fraud in the financial transaction that entails relevant stamp duty. Section 181 replaces a\u00a0 corresponding provision in the Indian Penal Code (IPC) and continues the Indian law tradition of\u00a0 penalizing acts intended towards the fraudulent reuse of government stamps.\u00a0<\/span><\/p>\n

                                        Elements of the offence\u00a0<\/b><\/p>\n

                                          \n
                                        1. Actus Reus (physical act): Effacing or removing writing or document from a material to which\u00a0 the stamp was affixed, or removing a stamp from a document to which it has been used.\u00a0 2. Mens Rea (mental element): The act needs to have been done fraudulently, or with a view to\u00a0 causing loss to the government.\u00a0\u00a0<\/span><\/li>\n
                                        2. Objective of the Act: To take reuse of the government stamp to a different document or writing\u00a0 and avoid re-payment of stamp duty.<\/span><\/li>\n<\/ol>\n

                                          8\u00a0<\/span><\/p>\n

                                          Key Terms\u00a0\u00a0<\/b><\/p>\n

                                            \n
                                          1. Effacing: An action performed to erase or remove writing to the point where the writing is\u00a0 completely unreadable or to make the document reusable.\u00a0\u00a0<\/span><\/li>\n
                                          2. Government Stamp: A government fiscal product, or stamp, that is issued by the government\u00a0 to indicate that stamp duty has been paid, for transactions including, but not limited to, legal\u00a0 and financial documents.\u00a0<\/span><\/li>\n
                                          3. Fraudulent Intent: Any deceitful or dishonest intent to defraud, or cheat, the government and\u00a0 withhold revenue.\u00a0<\/span><\/li>\n<\/ol>\n

                                            Punishment\u00a0\u00a0<\/b><\/p>\n

                                              \n
                                            • Imprisonment of either kind (simple or rigorous) for a term not exceeding three years, or\u00a0 <\/span>\u2022 <\/span>Fine, or\u00a0\u00a0<\/span><\/li>\n
                                            • Both imprisonment and fine.\u00a0<\/span><\/li>\n<\/ul>\n

                                              Illustration\u00a0\u00a0<\/b><\/p>\n

                                              Let’s say a man buys a property and does the agreement on a \u20b91,000 stamp paper and once the\u00a0 transaction is done, he erases the writing of the stamp paper through chemicals or physical effacing\u00a0 and then he reuses that same stamp paper for a different transaction. This action is an offence under\u00a0 Section 181 BNS because:\u00a0<\/span><\/p>\n

                                                \n
                                              1. it is an effacing of a used stamp.\u00a0\u00a0<\/span><\/li>\n
                                              2. it was done in order to not incur fresh stamp duty.\u00a0\u00a0<\/span><\/li>\n
                                              3. it causes monetary loss to the government.\u00a0<\/span><\/li>\n<\/ol>\n

                                                Section 182: Using Government stamp known to have been before\u00a0 used.\u00a0\u00a0<\/b><\/p>\n

                                                This section deals \u201cThe fraudulent use of already used government stamps. This provision intends\u00a0 to protect the collection of revenues for the government while also punishing dishonest individuals\u00a0 who reuse stamps to avoid payment of legal dues and obligations.\u201d\u00a0\u00a0<\/span><\/p>\n

                                                Elements of the Offence\u00a0<\/b><\/p>\n

                                                  \n
                                                1. Fraudulent Intent or Intent to Cause Loss to Government: The offender must act with fraudulent\u00a0 intent (i.e., to deceive) or an intent to cause loss to the government.<\/span><\/li>\n<\/ol>\n
                                                    \n
                                                  1. Government Revenue Stamp: The stamp used must be a government stamp used for revenue\u00a0 such as those on legal documents, court fees, property registrations etc.\u00a0<\/span><\/li>\n
                                                  2. Knowledge that Stamp was Previously Used: The person must have knowledge that the stamp\u00a0 had been used before. Innocent, or accidental, use without knowledge may not incur liability under\u00a0 this section.\u00a0\u00a0<\/span><\/li>\n
                                                  3. Used for Any Purpose: If a reused stamp is used for a non-governmental or private purpose, it\u00a0 will still fall within the purview of this section provided the intent to defraud exists. <\/span>Punishment\u00a0<\/b><\/li>\n<\/ol>\n
                                                      \n
                                                    • Imprisonment of either kind (rigorous or simple) of up to two years,\u00a0\u00a0<\/span><\/li>\n
                                                    • Fine, or\u00a0<\/span><\/li>\n
                                                    • Both (Imprisonment and fine)\u00a0<\/span><\/li>\n<\/ul>\n

                                                      Illustration\u00a0\u00a0<\/b><\/p>\n

                                                      Let us say someone files a document that they know has a past-used fee court-stamp on it from a\u00a0 previous case. If they do this with the intent of avoiding paying the appropriate required fee by\u00a0 using a past court stamp, that person can be prosecuted under Section 182 BNS.\u00a0<\/span><\/p>\n

                                                      Section 183: Erasure of mark denoting that stamp has been used.\u00a0 <\/b>This section was related to \u201cthe fraudulent erasure or removal of cancellation marks where they\u00a0 relate to affirmed revenue stamps.\u201d The rationale for this section is to ensure the integrity of the\u00a0 Government’s revenue system is maintained with upstanding punishments for those who engage\u00a0 in the prohibited act of reusing the same stamps and cheating the Government out of funds. <\/span>Essential Ingredients of the Offence\u00a0<\/b><\/p>\n

                                                        \n
                                                      1. Fraudulent Intent or Intent to Cause Loss to Government: The act must be committed with\u00a0 intent; the act is fraudulent if done deliberately and dishonestly. or, if done with the intent of\u00a0 causing loss to the Government.\u00a0\u00a0<\/span><\/li>\n
                                                      2. Erasure or Removal of a Mark: The accused must have erased or removed a mark on the\u00a0 revenue stamp issued by a government agency. The mark usually indicates that the Government\u00a0 stamp, has already been used. For example: perforations, initials and ink marks.\u00a0<\/span><\/li>\n
                                                      3. Possession or Sale of Tampered Stamps: Whether possessing or selling, tampering with or\u00a0 removing the cancellation mark of a stamp is punishable. It is also an offence to sell, or\u00a0 <\/span>otherwise dispose of a government stamp, if the seller knows it has been used, even if the mark\u00a0 is not erased.\u00a0\u00a0<\/li>\n<\/ol>\n

                                                        Punishment\u00a0<\/b><\/p>\n

                                                        Imprisonment: up to three years (simple or rigorous),\u00a0<\/span><\/p>\n

                                                        Fine, or\u00a0<\/span><\/p>\n

                                                        Imprisonment and fine.\u00a0<\/span><\/p>\n

                                                        Illustration\u00a0<\/b><\/p>\n

                                                        For example, one person takes an old revenue stamp that has already been used, wipes off the ink\u00a0 to remove the evidence that it had already been used with the intention to reuse it and avoid stamp\u00a0 duty. He shall be punished according to section 183.\u00a0<\/span><\/p>\n

                                                        Alternatively, even if someone is caught selling used stamps knowing that they are being sold as\u00a0 previously used, (even if he did not wipe off the evidence), he will still be liable under this section.\u00a0<\/span><\/p>\n

                                                          \n
                                                        1. Offences Related to Government Stamps (Section 184-186)\u00a0\u00a0<\/span><\/li>\n<\/ol>\n

                                                          Section 184: Prohibition of fictitious stamps\u00a0<\/b><\/p>\n

                                                          The Indian Post Office Act 1898 has many provisions regulating postal services in India. One of\u00a0 these, Section 184 of BNS is an important tool for fighting fraud and guarding the integrity of\u00a0 postal communications. It does this by providing a mechanism for the prosecution and punishment\u00a0 of anyone who uses or publishes fictitious postage stamps.\u00a0<\/span><\/p>\n

                                                          This section aims “to prevent the manufacture, possession and use of counterfeit postage stamps”\u00a0 which are false representations or stamps that purport to have been issued by the government. BNS\u00a0 classifies postage stamps as exhibiting proof of payment for a postal service. The existence of\u00a0 counterfeit postage stamps can cause loss of revenue to the government which can defeat the\u00a0 purpose of revenue generation or undermine confidence in the postal system.\u00a0<\/span><\/p>\n

                                                          Sub-section (1): Acts Punishable Under This Section\u00a0<\/b><\/p>\n

                                                            \n
                                                          1. Making, Uttering, Dealing, Selling or Using Fictitious Stamps:\u00a0\u00a0<\/span><\/li>\n<\/ol>\n
                                                              \n
                                                            • Anyone who makes, except with permission, knowingly utters, deals in, sells or uses a\u00a0 fictitious stamp for postal purposes is punishable.<\/span><\/li>\n<\/ul>\n

                                                              11\u00a0<\/span><\/p>\n

                                                                \n
                                                              • The use of “knowingly” when relating to four separate actions, suggests that mens rea (guilty\u00a0 mind) is required to prosecute an offence in relation to this clause.\u00a0<\/span><\/li>\n<\/ul>\n
                                                                  \n
                                                                1. Possession Without Lawful Excuse:\u00a0\u00a0<\/span><\/li>\n<\/ol>\n
                                                                    \n
                                                                  • Possession of any fictitious stamp \u201cwithout lawful excuse\u201d is an offence.\u00a0 <\/span>\u2022 <\/span>It is up to the accused to establish that they had a lawful excuse.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n
                                                                      \n
                                                                    1. Making or Possession of Instruments to Make Fictitious Stamps:\u00a0\u00a0<\/span><\/li>\n<\/ol>\n

                                                                      This clause makes it an offence to make or possess dies, plates, instruments or materials used to\u00a0 make fictitious stamps unless they have a lawful excuse.\u00a0<\/span><\/p>\n

                                                                      Punishment\u00a0<\/b><\/p>\n

                                                                      Fine up to \u20b9200, which seems small today, but was intended to be a deterrent when the Act was\u00a0 made. (This is a bailable offence)\u00a0\u00a0<\/span><\/p>\n

                                                                      Sub-Section (2): Seizure and forfeiture\u00a0<\/b><\/p>\n

                                                                        \n
                                                                      • Authorities may seize any fictitious stamps or equipment used to make them that is found on a\u00a0 person. Once seized, it may be forfeited, as both a penalty and a deterrent.\u00a0<\/span><\/li>\n
                                                                      • Once seized, it may be forfeited, as both a penalty and a preventive measure. <\/span>Sub-section (3): Definition of Fictitious Stamp\u00a0<\/b><\/li>\n
                                                                      • A fictitious stamp includes any stamp falsely purporting to have been issued by the\u00a0 Government for postage or any likeness or imitation or representation to be a genuine stamp\u00a0 of that Government.\u00a0<\/span><\/li>\n
                                                                      • This is meant to include not just direct duplicates but also forgeries of similar stamps to give\u00a0 wide scope to combat postal offending.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

                                                                        Sub-section (4): Definition of \u201cGovernment\u201d\u00a0<\/b><\/p>\n

                                                                          \n
                                                                        • The term \u201cgovernment\u201d includes both Indian and non-Indian Governments. <\/span>\u2022 <\/span>This definition is essential for international collaboration requesting the prosecution of\u00a0 offences regarding foreign postage stamps.\u00a0<\/span><\/li>\n
                                                                        • This definition applies to all relevant sections in relation to this section (Sections 176-179,\u00a0 181-183) to establish consistent interpretation.<\/span><\/li>\n<\/ul>\n

                                                                          Section 185: Person employed in mint causing coin to be of different\u00a0 weight or composition from that fixed by law.\u00a0<\/b><\/p>\n

                                                                          This section is related to \u201coffences by employees of the mint who purposely modify the weight or\u00a0 composition of coins.\u201d Section 185 is significant because it helps preserve the integrity and\u00a0 stability of the country’s currency. Coins are part of legal tender and any modification at the mint\u00a0 is a direct attack on public faith and order in the economy.\u00a0\u00a0<\/span><\/p>\n

                                                                          Essential Ingredients of the Offence\u00a0<\/b><\/p>\n

                                                                          (a) Employment in a Legitimately Established Mint\u00a0<\/span><\/p>\n

                                                                          The perpetrator must have had formal employment at a mint licensed by the government. This\u00a0 element differentiates offences under this section from counterfeiting or alterations the public may\u00a0 undertake.\u00a0\u00a0<\/span><\/p>\n

                                                                          (b) Act or Omission\u00a0<\/span><\/p>\n

                                                                          The perpetrator must have either:\u00a0<\/span><\/p>\n

                                                                            \n
                                                                          • Done an act that he is not authorized to do, or\u00a0\u00a0<\/span><\/li>\n
                                                                          • Failed to do something he has a legal obligation to perform.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

                                                                            Example: Changing the ratio of metals or using flawed weighing methods at minting. (c) Intention to Change Legal Standards\u00a0<\/span><\/p>\n

                                                                              \n
                                                                            • The act\/omission must have been done with the specific intention of changing the weight or\u00a0 composition of the coin.\u00a0\u00a0<\/span><\/li>\n
                                                                            • Mens rea (guilty mind) is an essential ingredient. In this section there must be a deliberate\u00a0 intention, absolute negligence or a simple mistake may not be caught by this section. <\/span>Punishment\u00a0\u00a0<\/b><\/li>\n<\/ul>\n

                                                                              Imprisonment of either description (simple or rigorous) for a term up to 7 years. Fine\u00a0<\/span><\/p>\n

                                                                              This reflects the seriousness of the breach of trust by a mint employee<\/span><\/i>.\u00a0<\/span><\/p>\n

                                                                              Illustrations (Hypothetical Cases)\u00a0<\/b><\/p>\n

                                                                              A mint employee purposely put more copper in a batch of \u20b910 coins to reduce silver. He is liable\u00a0 under section 185.\u00a0<\/span><\/p>\n

                                                                              13\u00a0<\/span><\/p>\n

                                                                              Constitutional and Legal Principles Involved\u00a0<\/b><\/p>\n

                                                                                \n
                                                                              • Doctrine of Public Trust: Mint employees have fiduciary obligations to the state and its\u00a0 citizens.\u00a0\u00a0<\/span><\/li>\n
                                                                              • Criminal Breach of Duty: Intentional negligence in such vital services is prohibited by law for\u00a0 the purpose of the public interest.\u00a0\u00a0<\/span><\/li>\n
                                                                              • Presumption of Mens Rea: The prosecution must prove the mental element of the act or\u00a0 omission.\u00a0<\/span><\/li>\n<\/ul>\n

                                                                                Section 186: Unlawfully taking coining instrument from mint. <\/b>This Section deals with \u201ca specific and serious offence of taking coining tools from a government authorized mint.\u201d This provision protects and regulates the production of currency in India against\u00a0 wrongful extraction or intention to use coinage tools from a Mint.\u00a0\u00a0<\/span><\/p>\n

                                                                                A mint or coinage facility, is a high security facility where currency is produced. Any harm to the\u00a0 production of currency can create chaos for economic stability, financial trust and faith that some\u00a0 level of security exists in the Minting system of currency.\u00a0<\/span><\/p>\n

                                                                                Essential Elements of the Offence\u00a0<\/b><\/p>\n

                                                                                (a) Act of Taking\u00a0<\/span><\/p>\n

                                                                                There is an act of removal or taking away. This could include taking or removing (physically) tools\u00a0 such as coining dies, punches, stamps, moulds or other minting tools.\u00a0<\/span><\/p>\n

                                                                                (b) From a Lawfully Established Mint in India\u00a0<\/span><\/p>\n

                                                                                The mint must be an official mint recognized by the Government of India. Applies to tools taking\u00a0 place from mints only and not from private businesses.\u00a0<\/span><\/p>\n

                                                                                (c) Without Lawful Authority\u00a0<\/span><\/p>\n

                                                                                The “taking” must be unauthorized or without lawful permission. However, if the individual is\u00a0 authorized by some law or regulation, then offence is not committed.\u00a0<\/span><\/p>\n

                                                                                (d) Mens Rea Indirectly Involved\u00a0<\/span><\/p>\n

                                                                                Although the section does not refer expressly to mens rea, in that it is not included in this section,\u00a0 the unlawful and unauthorized aspect of the taking would infer criminal intent existed. <\/span>Punishment\u00a0<\/b><\/p>\n

                                                                                  \n
                                                                                • Imprisonment of either description (rigorous or simple) up to seven years.<\/span><\/li>\n<\/ul>\n
                                                                                    \n
                                                                                  • Fine\u00a0\u00a0<\/span><\/li>\n<\/ul>\n

                                                                                    This demonstrates the <\/span><\/i>gravity of the offence<\/i><\/b>, as the misuse of coining instruments can directly\u00a0 facilitate <\/span><\/i>counterfeiting<\/i><\/b>, a major economic crime.\u00a0<\/span><\/i><\/p>\n

                                                                                    Related Legal Provisions\u00a0<\/b><\/p>\n

                                                                                      \n
                                                                                    • Section 185 BNS: Deals with tampering with coin weight\/composition inside the mint. <\/span>\u2022 <\/span>Sections 176 to 184 BNS: Deal with various offences relating to counterfeit coins and\u00a0 instruments.\u00a0<\/span><\/li>\n<\/ul>\n

                                                                                      Illustration\u00a0\u00a0<\/b><\/p>\n

                                                                                      An employee of the Kolkata Mint secretly removes the steel die used to mint \u20b95 coins and gives it\u00a0 to an outsider. He would be guilty under Section 186 BNS.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                                                                                      Author: ANISH student of BALLB (3rd Year) A. Counterfeiting Coin and Currency (Section 176-183) B. Offences Related to Government Stamps (Section 184-186) INTRODUCTION\u00a0\u00a0 Chapter X of The Bharatiya Nyaya Sanhita (BNS), 2023 includes Sections 178 to 188 states\u00a0 \u201cOffences Relating to Coin, Currency Notes, Bank Notes and Government Stamps.\u201d This chapter\u00a0 is especially important to […]<\/p>\n","protected":false},"author":1,"featured_media":5528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[],"_links":{"self":[{"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/posts\/5541"}],"collection":[{"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/comments?post=5541"}],"version-history":[{"count":4,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/posts\/5541\/revisions"}],"predecessor-version":[{"id":5545,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/posts\/5541\/revisions\/5545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/media\/5528"}],"wp:attachment":[{"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/media?parent=5541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/categories?post=5541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lawjurist.com\/index.php\/wp-json\/wp\/v2\/tags?post=5541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}