CHAPTER XII, Section 230-263A of INDIAN PENAL CODE (IPC) – OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS

230. “Coin” defined.

Coin is metal used for the time being as money, and stamped and issued by the authority of some State or Sovereign Power in order to be so used.

Indian coin.

Indian coin is metal stamped and issued by the authority of the Government of India in order to be used as money; and metal which has been so stamped and issued shall continue to be Indian coin for the purposes of this Chapter, notwithstanding that it may have ceased to be used as money.

Illustrations-
(a) Cowries are not coin.
(b) Lumps of unstamped copper, though used as money, are not coin.
(c) Medals are not coin, in as much as they are not intended to be used as money.
(d) The coin denominated as the Company’s rupee is Indian coin.
(e) The “Farukhabad rupee” which was formerly used as money under the authority of the Government of India is Indian coin although it is no longer so used.

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231. Counterfeiting coin.

Whoever counterfeits or knowingly performs any part of the process of counterfeiting coin, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

Explanation-
A person commits this offence who intending to practise deception, or knowing it to be likely that deception will thereby be practised, causes a genuine coin to appear like a different coin.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

232. Counterfeiting Indian coin.

Whoever counterfeits, or knowingly performs any part of the process of counterfeiting Indian coin, 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.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for life, or imprisonment for 10 years and fine— Cognizable—Non-bailable—Triable by Court of Session—Non-compoundable.

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233. Making or selling instrument for counterfeiting coin.

Whoever makes or mends, or performs any part of the process of making or mending, or buys, sells or disposes of, any die or instrument, for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting coin, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years and fine—Cognizable—Non-Bailable— Triable by Magistrate of the first class—Non-compoundable.

234. Making or selling instrument for counterfeiting Indian coin.

Whoever makes or mends, or performs any part of the process of making or mending, or buys, sells or disposes of, any die or instrument, for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting Indian coin, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Court of Session—Non-compoundable.

235. Possession of instrument, or material for the purpose of using the same for counterfeiting coin.

Whoever is in possession of any instrument or material, for the purpose of using the same for counterfeiting coin, or knowing or having reason to believe that the same is intended to be used for that purpose, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine;
If Indian coin- and if the coin to be counterfeited is Indian coin, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Para I:
Punishment—Imprisonment for 3 years and fine—Cognizable—Non-
bailable—Triable by Magistrate of the first class—Non-compoundable.
Para II: Punishment—Imprisonment for 10 years and fine—Cognizable—Non- bailable—Triable by Court of Session—Non-compoundable.

236. Abetting in India the counterfeiting out of India of coin.

Whoever, being within India, abets the counterfeiting of coin out of India, shall be punished in the same manner as if he abetted the counterfeiting of such coin within India.

CLASSIFICATION OF OFFENCE
Punishment—The punishment provided for abetting the counterfeiting of such coin within India—Cognizable—Non-bailable—Triable by Court of Session—Non- compoundable.

237. Import or export of counterfeit coin.

Whoever imports into India, or exports therefrom, any counterfeit coin, knowing or having reason to believe that the same is counterfeit, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

238. Import or export of counterfeits of the India coin.

Whoever imports into India, or exports therefrom, any counterfeit coin, which he knows or has reason to believe to be a counterfeit of Indian coin, shall be punished with imprisonment 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.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for life, or imprisonment for 10 years and fine— Cognizable—Non-bailable—Triable by Court of Session—Non-compoundable

239. Delivery of coin, possessed with knowledge that it is counterfeit.

Whoever, having any counterfeit coin, which at the time when he became possessed of it knew to be counterfeit, fraudulently or with intent that fraud may be committed, delivers the same to any person, or attempts to induce any person to receive it shall be punished with imprisonment of either description for a term which may extend to five years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 5 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

240. Delivery of Indian coin, possessed with knowledge that it is counterfeit.

Whoever, having any counterfeit coin which is a counterfeit of Indian coin, and which, at the time when he became possessed of it, he knew to be a counterfeit of Indian coin, fraudulently or with intent that fraud may be committed, delivers the same to any person, or attempts to induce any person to receive it shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 10 years and fine—Cognizable—Non-bailable— Triable by Court of Session—Non-compoundable.

241. Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be counterfeit.

Whoever delivers to any other person as genuine, or attempts to induce any other person to receive as genuine, any counterfeit coin which he knows to be counterfeit, but which he did not know to be counterfeit at the time when he took it into his possession, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine to an amount which may extend to ten times the value of the coin counterfeited, or with both.

Illustration-
A, a coiner, delivers counterfeit Company’s rupees to his accomplice B, for the purpose of uttering them. B sells the rupees to C, another utterer, who buys them knowing them to be counterfeit. C pays away the rupees for goods to D, who receives them, not knowing them to be counterfeit. D, after receiving the rupees, discovers that they are counterfeit and pays them away as if they were good. Here D is punishable only under this section, but B and C are punishable under section 239 or 240, as the case may be.

242. Possession of counterfeit coin by person who knew it to be counterfeit when he became possessed thereof.

Whoever, fraudulently or with intent that fraud may be committed, is in possession of counterfeit coin, having known at the time when he became possessed thereof that such coin was counterfeit, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

243. Possession of Indian coin by person who knew it to be counterfeit when he became possessed thereof.

Whoever, fraudulently or with intent that fraud may be committed, is in possession of counterfeit coin, which is a counterfeit of Indian coin, having known at the time when he became possessed of it that it was counterfeit, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

244. Person employed in mint causing coin to be of different weight or composition from that fixed by law.

Whoever, being employed in any mint lawfully established in India, does any act, or omits what he is legally bound to do, with the intention of causing any coin issued from that mint to be of a different weight or composition from the weight or composition fixed by law, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

245. Unlawfully taking coining instrument from mint.

Whoever, without lawful authority, takes out of any mint, lawfully established in India, any coining tool or instrument, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

246. Fraudulently or dishonestly diminishing weight or altering composition of coin.

Whoever fraudulently or dishonestly performs on any coin any operation which diminishes the weight or alters the composition of that coin, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

Explanation-
A person who scoops out part of the coin and puts anything else into the cavity alters the composition of that coin.

CLASSIFICATION OF OFFENCE
Punishment-Imprisonment for 3 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

247. Fraudulently or dishonestly diminishing weight or altering composition of Indian coin.

Whoever fraudulently or dishonestly performs on any Indian coin any operation which diminishes the weight or alters the composition of that coin, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE

Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

248. Altering appearance of coin with intent that it shall pass as coin of different description.

Whoever performs on any coin any operation which alters the appearance of that coin, with the intention that the said coin shall pass as a coin of a different description, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

249. Altering appearance of Indian coin with intent that it shall pass as coin of different description.

Whoever performs on any Indian coin any operation which alters the appearance of that coin, with the intention that the said coin shall pass as a coin of a different description, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

250. Delivery of coin, possessed with knowledge that it is altered.

Whoever, having coin in his possession with respect to which the offence defined in section 246 or 248 has been committed, and having known at the time when he became possessed of such coin that such offence had been committed with respect to it, fraudulently or with intent that fraud may be committed, delivers such coin to any other person, or attempts to induce any other person to receive the same, shall be punished with imprisonment of either description for a term which may extend to five years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 5 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

251. Delivery of Indian coin, possessed with knowledge that it is altered.

Whoever, having coin in his possession with respect to which the offence defined in section 247 or 249 has been committed, and having known at the time when he became possessed of such coin that such offence had been committed with respect to it, fraudulently or with intent that fraud may be committed, delivers such coin to any other person, or attempts to induce any other person to receive the same, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 10 years and fine—Cognizable—Non-bailable— Triable by Court of Session—Non-compoundable.

252. Possession of coin by person who knew it to be altered when he became possessed thereof.

Whoever, fraudulently or with intent that fraud may be committed, is in possession of coin with respect to which the offence defined in either of the section 246 or 248 has been committed, having known at the time of becoming possessed thereof that such offence had been committed with respect to such coin, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

253. Possession of Indian coin by person who knew it to be altered when he became possessed thereof.

Whoever, fraudulently or with intent that fraud may be committed, is in possession of coin with respect to which the offence defined in either of the section 247 or 249 has been committed, having known at the time of becoming possessed thereof, that such offence had been committed with respect to such coin, shall be punished with imprisonment of either description for a term which may extend to five years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 5 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

254. Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be altered.

Whoever delivers to any other person as genuine or as a coin of a different description from what it is, or attempts to induce any person to receive as genuine, or as a different coin from what it is, any coin in respect of which he knows that any such operation as that mentioned in section 246, 247, 248 or 249 has been performed, but in respect of which he did not, at the time when he took it into his possession, know that such operation had been performed, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine to an amount which may extend to ten times the value of the coin for which the altered coin is passed, or attempted to be passed.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 2 years, or fine, or 10 times the value of the coin— Cognizable—Non-bailable—Triable by any Magistrate—Non-compoundable.

255. Counterfeiting Government stamp.

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.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for life, or imprisonment for 10 years, and fine— Cognizable—Non-bailable—Triable by Court of Session—Non-compoundable.

256. Having possession of instrument or material for counterfeiting Government stamp.

Whoever has in his possession any instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting 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, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

257. Making or selling instrument for counterfeiting Government stamp.

Whoever makes or performs any part of the process of making, or buys, or sells, or disposes of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting 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, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

258. Sale of counterfeit Government stamp.

Whoever, sells, or offers for sale, any stamp which he knows or has reason to believe 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, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Non-bailable— Triable by Magistrate of the first class—Non-compoundable.

259. Having possession of counterfeit Government stamp.

Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued by Government for the purpose of revenue, intending to use, or dispose of the same as a genuine stamp, or in order that it may be used as a genuine stamp, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years and fine—Cognizable—Bailable—Triable by
Magistrate of the first class—Non-compoundable.

260. Using as genuine a Government stamp known to be a counterfeit.

Whoever uses as genuine any stamp, knowing it to be 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.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 7 years, or fine, or both—Cognizable—Bailable— Triable by Magistrate of the first class—Non-compoundable.

261. Effacing, writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.

Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years, or fine, or both—Cognizable—Non- bailable—Triable by Magistrate of the first class—Non-compoundable.

262. Using Government stamp known to have been before used.

Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 2 years, or fine, or both—Cognizable—Non- bailable—Triable by any Magistrate—Non-compoundable.

263. Erasure of mark denoting that stamp has been used.

Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by the Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for 3 years, or fine, or both—Cognizable—Non- bailable—Triable by Magistrate of the first class—Non-compoundable.

263A. Prohibition of fictitious stamps.

(1) Whoever-
(a) makes, knowingly utters, deals in or sells any fictitious stamps, or knowingly uses for any postal purpose any fictitious stamp, or
(b) has in his possession, without lawful excuse, any fictitious stamp, or
(c) makes or, without lawful excuse, has in his possession any die, plate, instrument or materials for making any fictitious stamp,

shall be punished with fine which may extend to two hundred rupees.

(2) Any such stamps, die, plate, instrument or materials in the possession of any person for making any fictitious stamp may be seized and, if seized shall be forfeited.

(3) In this section “fictitious stamp” means any stamp falsely purporting to be issued by the Government for the purpose of denoting a rate of postage, or any facsimile or imitation or representation, whether on paper or otherwise, of any stamp issued by Government for that purpose.

(4) In this section and also in sections 255 to 263, both inclusive, the word “Government“, when used in connection with, or in reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in section 17, be deemed to include the person or persons authorized by law to administer executive government in any part of India, and also in any part of Her Majesty’s dominions or in any foreign country.

CLASSIFICATION OF OFFENCE
Punishment—Fine of 200 rupees—Cognizable—Non-bailable—Triable by any Magistrate—Non-compoundable.

Next,
CHAPTER XIII (264-267) of IPC – Offences Related to Weights and Measures

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WritingLaw » Indian Penal Code, 1860 » CHAPTER XII (230-263A) of IPC – Offences Relating to Coin and Govt Stamps Law Study Material
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