BNS Section 299 - Using Counterfeit Government Stamps

Whoever fraudulently or dishonestly uses as genuine any stamp issued by Government for the purpose of revenue, knowing or having reason to believe the same to be counterfeit, shall be punished.

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Non-bailable, Cognizable

Official Text

“Whoever fraudulently or dishonestly uses as genuine any stamp issued by Government for the purpose of revenue, knowing or having reason to believe the same to be counterfeit, shall be punished.”

Legal Analysis

Elements to Prove:

  • Fraudulently or dishonestly using.
  • Counterfeit government stamps.
  • Knowing it to be counterfeit.

Potential Defenses:

  • No fraudulent use.
  • Unaware of counterfeit nature.
  • Acting in good faith.

Practical Examples

What Constitutes the Offense:

Using fake revenue stamps, applying counterfeit tax marks, employing false government stamps.

What Doesn't Constitute:

Using genuine stamps, unaware of counterfeit nature, or acting in good faith.

Punishment

Imprisonment up to 7 years, and Fine

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