Legal Provisions of Section 255 of Indian Penal Code, 1860.
Counterfeiting Government stamp:
ADVERTISEMENTS:
Counterfeiting of government stamp has been made punishable under this section. The section says that whoever either counterfeits, or with knowledge performs any part of the process of counterfeiting, any stamp issued by the government for the purpose of revenue, shall be punished with imprisonment for a term extending up to ten years, and shall also be liable to fine. The explanation attached to this section clarifies that causing a genuine stamp of one denomination to appear like a genuine stamp of another denomination is counterfeiting within the meaning of this section.
The section punishes counterfeiting as such as well as knowingly performing any part of the process of counterfeiting of any government stamp issued for the purpose of revenue. The use of the expression ‘any part of the process of counterfeiting’ shows that completion of the act of counterfeiting is not necessary for guilt under this section.
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The offence is viewed as very serious and, therefore, stern punishment has been provided. Causing a genuine stamp to resemble another denomination genuine stamp has also been included as an offence under this section. A ‘stamp’ is an impression or a mark set upon paper or parchment etc. and includes a postage stamp. A stamp continues to remain a stamp even after its cancellation.
The offence under this section is cognizable, bailable and non-compoundable, and is triable by court of session.