Legal Provisions of Section 476 of Indian Penal Code, 1860.
Counterfeiting device or mark used for authenticating documents other than those described in section 467 or possessing counterfeit marked material:
Counterfeiting device or mark used for authenticating documents other than those described in section 467, or possessing counterfeit marked material has been made punishable under this section. The section states that whoever counterfeits either upon any material or in the substance any material any device or mark used for the purpose of authenticating any document or electronic record other than the documents described in section 467 of this Code, with the intention that such device or mark shall be used for the purpose of giving the appearance of authenticity to any document or electronic record either then forged or thereafter to be forged on such material, or who, with such intention, has in his possession any material upon or in the substance of which any such device or mark has been counterfeited, shall be punished with simple or rigorous imprisonment for a term extending up to seven years, and shall also be liable to fine.
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ADVERTISEMENTS:
The section requires that the offender must counterfeit either upon any material or in the substance of any material any device or mark which is used for the purpose of authenticating any document not described under section 467 of the Code. The offender must have intention that such device or mark shall be used for the purpose of giving the appearance of authenticity to any document or electronic record either then forged or to be forged thereafter on such material. Or, the offender with such intention must have in his possession any material upon or in the substance of which any such device or mark has been counterfeited. The latter part of the section punishes preparation to commit a crime.
Sections 475 and 476 are identical except that while the former mentions ‘document described in section 467 of this Code, the latter mentions ‘document or electronic record other than the documents described in section 467 of this Code’. Again, while in the former the maximum penalty prescribed is imprisonment for life, the same has been omitted from the latter section. The offence under this section thus is less serious in comparison to the one under the preceding section.
The offence under section 476 is non-cognizable, non-bailable and non-compoundable, and is triable by magistrate of the first class.