IPC Sections 230 to 263A: Offences Relating to Coin and Government Stamps

Chapter XII of the Indian Penal Code, 1860 dealt with counterfeiting and alteration of coin, possession and circulation of counterfeit or altered coin, misconduct involving Mint instruments, counterfeiting of Government revenue stamps, reuse of used stamps and fictitious postage stamps.

Section 230 IPC: Meaning of coin and Indian coin

Section 230 supplied the basic definitions for Chapter XII. In substance, a coin is metal used for the time being as money and stamped and issued under the authority of a State or Sovereign Power for that purpose. Indian coin is metal stamped and issued under the authority of the Government of India for use as money; for Chapter XII, such metal continued to be treated as Indian coin even if it later ceased to be used as money.

The statutory illustrations distinguish coin from objects such as unstamped metal, medals and other articles not issued as money. These definitions are important because many provisions in Sections 231 to 254 distinguish between a general offence involving "coin" and the aggravated form involving "Indian coin".

What offences were covered by Chapter XII?

IPC Sections 231 to 263A: punishment, cognizability, bail and trial court

The table below follows the pre-BNS IPC provisions and the First Schedule to the Code of Criminal Procedure, 1973. "Cognizable" means that, subject to the CrPC, police may arrest without warrant. The court column identifies the court specified in the First Schedule for trial.

Government stamp offences: Sections 255 to 263A

Section 255 punished counterfeiting a Government stamp issued for revenue purposes and expressly covered the deceptive alteration of a genuine stamp of one denomination so that it appears to be a genuine stamp of another denomination. Sections 256 and 257 addressed possession, making, buying or selling instruments or materials intended for such counterfeiting.

Sections 258 to 260 dealt with sale, possession and use of counterfeit Government stamps. Sections 261 to 263 addressed fraudulent removal or effacement of writing or marks and reuse of Government stamps. Section 263A prohibited making, knowingly uttering, dealing in, selling or using fictitious stamps for postal purposes, possession without lawful excuse, and making or possessing the means of producing fictitious stamps. It also provided for seizure and forfeiture in the circumstances stated in the section.

Important distinction: counterfeit coin and altered coin

The Chapter separately addressed counterfeiting and later alteration of genuine coin. Sections 231 to 243 principally concern counterfeit coin, while Sections 246 to 254 cover dishonest or fraudulent reduction of weight, alteration of composition or appearance, and subsequent possession or delivery of altered coin. The required knowledge or intention must be read from the wording of the particular section.

Official legal resources

For authoritative statutory text, refer to India Code. The Ministry of Home Affairs also publishes material on the new criminal laws. For any pending or historical matter, the date of the alleged offence and applicable saving or transition provisions should be checked before relying on an IPC classification.

Note: This page is an informational summary. The exact statutory text, amendments applicable on the relevant date, procedural law and judicial interpretation should be checked for a particular case.