BNS Section 298 - Making or Possessing Counterfeit Government Stamps

Whoever makes or counterfeits any stamp issued by Government for the purpose of revenue, or makes, or counterfeits any mark, stamp or other such thing, intending that the same shall be used for the purpose of evading any duty or charge.

Share:
Non-bailable, Cognizable

Official Text

“Whoever makes or counterfeits any stamp issued by Government for the purpose of revenue, or makes, or counterfeits any mark, stamp or other such thing, intending that the same shall be used for the purpose of evading any duty or charge.”

Legal Analysis

Elements to Prove:

  • Making or counterfeiting stamps.
  • Issued by Government for revenue.
  • Intending evasion of duty or charge.

Potential Defenses:

  • No counterfeit making.
  • Legitimate purpose.
  • No intent to evade.

Practical Examples

What Constitutes the Offense:

Creating fake revenue stamps, making counterfeit tax marks, producing false government stamps.

What Doesn't Constitute:

Legitimate stamp making, authorized reproductions, or acting in good faith.

Punishment

Imprisonment up to 7 years, and Fine

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