Section 255 IPC: Counterfeiting Government Stamp
Section 255 of the Indian Penal Code, 1860 punished counterfeiting, or knowingly performing any part of the process of counterfeiting, a stamp issued by Government for the purpose of revenue.
Section 255 IPC - Statutory Provision
Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue shall be punished with imprisonment for life or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Explanation. A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.
Meaning of Section 255 IPC
Section 255 protected Government revenue stamps against counterfeiting. The offence was not limited to producing an entirely false stamp. A person who knowingly performed any part of the counterfeiting process could also fall within the section. The statutory Explanation further made clear that altering a genuine stamp of one denomination so that it appeared to be a genuine stamp of another denomination amounted to counterfeiting for this purpose.
Essential Ingredients
- The subject must be a stamp issued by Government for the purpose of revenue.
- The accused must counterfeit that stamp, or knowingly perform any part of the process of counterfeiting it.
- Knowledge is expressly required where liability is based on performing a part of the counterfeiting process.
- Under the Explanation, causing a genuine stamp of one denomination to appear like a genuine stamp of another denomination is included within the offence.
What Is a Government Revenue Stamp?
For Section 255, the statutory language focused on a stamp issued by Government for the purpose of revenue. The provision should therefore be read according to that specific description rather than treating every stamp, label or printed mark as a Government revenue stamp.
Counterfeiting Includes Altering Denomination
The Explanation extends the concept beyond making a wholly fabricated stamp. If a person causes a genuine stamp of one denomination to appear like a genuine stamp of a different denomination, the person commits the offence described by Section 255.
Punishment and Classification Before BNS
| Offence | Counterfeiting, or knowingly performing any part of the process of counterfeiting, a Government revenue stamp |
|---|---|
| Punishment | Imprisonment for life, or imprisonment of either description up to 10 years, and fine |
| Cognizable | Yes |
| Bail | Non-bailable |
| Triable by | Court of Session |
| Compoundable | No |
Historical Amendment to the Punishment
The words "imprisonment for life" were substituted for "transportation for life" by Act 26 of 1955, section 117 and the Schedule, with effect from 1 January 1956. The amendment note appearing in the source page has been retained in corrected article form.
Section 255 and Section 256 IPC - Difference
Section 255 punished the act of counterfeiting a Government revenue stamp or knowingly taking part in the counterfeiting process. Section 256 dealt with possession of an instrument or material for the purpose of using it to counterfeit such a Government stamp, or with the prescribed knowledge or reason to believe concerning its intended use.
Section 255 and Section 257 IPC - Difference
Section 257 addressed making, performing part of the process of making, buying, selling or disposing of an instrument for the purpose of counterfeiting a Government stamp. Section 255, by contrast, addressed the counterfeiting of the revenue stamp itself or knowing participation in that process.
Sections 258 to 260 IPC
The following provisions dealt with counterfeit Government stamps after counterfeiting: Section 258 concerned sale, Section 259 concerned possession, and Section 260 concerned using as genuine a Government stamp known to be counterfeit. These offences were distinct from the counterfeiting conduct covered by Section 255.
Related IPC Provisions
Section 255 formed part of Chapter XII of the IPC dealing with offences relating to coin and Government stamps. Sections 255 to 263A contained the principal provisions concerning Government stamps, including instruments and materials for counterfeiting, sale and possession of counterfeit stamps, use as genuine, and misuse of stamps that had already been used.
Official Legal Sources
For authoritative statutory text and procedural classification applicable immediately before BNS implementation, consult the Indian Penal Code, 1860 and the First Schedule to the Code of Criminal Procedure, 1973 through India Code.