Section 260 IPC: Using Counterfeit Government Stamp as Genuine
Section 260 of the Indian Penal Code, 1860 punished a person who used as genuine a counterfeit of a Government stamp issued for revenue purposes while knowing that the stamp was counterfeit.
Text of Section 260 IPC
Whoever uses as genuine any stamp, knowing it to be a counterfeit of 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, or with fine, or with both.
Meaning of Section 260 IPC
Section 260 appeared in Chapter XII of the IPC, dealing with offences relating to coin and Government stamps. Its focus was the actual use as genuine of a counterfeit Government revenue stamp coupled with knowledge that the stamp was counterfeit.
The section therefore contained both a physical element and a mental element. The prohibited act was using the counterfeit stamp as genuine, while the required state of mind was knowledge that the stamp was counterfeit.
Essential Ingredients of the Offence
On the language of Section 260 IPC, the material ingredients were:
- A stamp: the subject matter had to be a stamp of the kind contemplated by the provision.
- Government revenue stamp: the counterfeit had to be of a stamp issued by Government for the purpose of revenue.
- Counterfeit character: the stamp used had to be counterfeit.
- Use as genuine: the accused must have used the counterfeit stamp as though it were genuine.
- Knowledge: at the time of such use, the accused must have known that the stamp was counterfeit.
Why Knowledge Was Important
The word "knowing" formed an express part of Section 260. Consequently, the statutory offence was not established merely because a counterfeit Government revenue stamp happened to be used. The prosecution also had to establish the knowledge required by the section. Whether that knowledge could be proved in a particular case depended on the admissible evidence and surrounding circumstances.
Punishment Under Section 260 IPC
Section 260 prescribed imprisonment of either description for a term which could extend to seven years, or fine, or both. Unlike Section 259 IPC, which expressly provided imprisonment and liability to fine for the possession offence, Section 260 permitted the statutory alternatives of imprisonment, fine, or both.
Classification Under the Code of Criminal Procedure, 1973
| Offence | Using as genuine a Government stamp known to be counterfeit |
|---|---|
| Punishment | Imprisonment up to 7 years, or fine, or both |
| Cognizable | Yes |
| Bailable | Yes |
| Court competent to try | Magistrate of the first class |
Government Stamp for the Purpose of Revenue
The provision was specifically directed to a counterfeit of a stamp issued by Government for the purpose of revenue. This statutory description was important because Section 260 did not create a general offence covering every false private stamp, label or mark. The subject of the offence had to fall within the Government revenue-stamp category contemplated by the section.
Difference Between Sections 258, 259 and 260 IPC
The three neighbouring provisions addressed different conduct involving counterfeit Government stamps. Section 258 IPC dealt with sale or offering for sale of a counterfeit Government stamp with the prescribed state of mind. Section 259 IPC dealt with knowing possession accompanied by the specified intention that the counterfeit stamp be used or disposed of as genuine. Section 260 addressed the later act of actually using the counterfeit Government revenue stamp as genuine while knowing it to be counterfeit.
Relationship With Other Government Stamp Offences
The IPC separately addressed counterfeiting and preparatory conduct. Section 255 IPC concerned counterfeiting a Government stamp. Section 256 IPC concerned possession of instruments or materials for counterfeiting Government stamps, while Section 257 IPC dealt with making or selling instruments for that purpose.
Law Applicable Before Implementation of the BNS
The Bharatiya Nyaya Sanhita, 2023 was brought into force from 1 July 2024 by the Central Government's commencement notification. Section 260 IPC is therefore presented here as part of the penal law applicable before implementation of the BNS. For an actual case, the date of the alleged conduct and the applicable repeal and saving provisions should be examined before deciding which statutory provision governs.
Disclaimer: This article is for general legal information. The bare Act, applicable amendments, procedural law, saving provisions and binding judicial decisions should be verified for a particular case.