Indian Penal Code, 1860 · Chapter XII: Of Offences Relating to Coin and Government Stamps
Section 263A: Prohibition of fictitious stamps
The Indian Penal Code, 1860 was repealed and replaced by the Bharatiya Nyaya Sanhita, 2023 from 1 July 2024. It still applies to offences and proceedings from before that date.
(1) Whoever—
(a) makes, knowingly utters, deals in or sells any fictitious stamp, 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 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.]
Corresponding sections were matched by comparing the wording of both official texts, and for the IPC and BNS, also against a published correspondence table. Wording, punishments and structure often changed, so read both sections before relying on the match.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here.
Supreme Court judgments citing the section 263A
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Pavana Dibbur v. The Directorate of
Whether the offence u/s.120B, IPC included in Paragraph 1 of the Schedule to the Prevention of Money Laundering Act, 2002, can be treated as a scheduled offence even if the criminal conspiracy alleged is to commit an…