Legal Provisions of Section 257 of Indian Penal Code, 1860.
Making or selling instrument for counterfeiting Government stamp:
Making or selling instrument for counterfeiting government stamp has been made an offence under this section. The section penalises preparation to commit a crime, it says that whoever either 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 for counterfeiting any government stamp issued for revenue, or either knowing or having reason to believe that the intention of the same is to use it for the purpose of counterfeiting any such stamp, 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:
Making or taking part in the process of making, or buying, or selling, or disposing of any instrument have been covered under this section. The purpose must be to use the instrument for counterfeiting government stamp issued for revenue, or the accused must know or have reason to believe that the intention is to use it as mentioned above.
The use of the words ‘or performs any part of the process of making’ shows that association by performance of any part in the process, even if the process has not been completed, has been made punishable. Therefore, making of the entire form is not necessary.
The offence under this section is cognizable, non-bailable and non-compoundable, and is triable by magistrate of the first class.
