Whoever makes, performs any part of the process of making, buys, 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 the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine.
Section history
Section 257 — Making or selling an instrument for the purpose of counterfeiting a Government stamp
As in force on 1 January 2013.
Timeline 3 versions
- 30 March 1987 Enacted
- 30 November 2008 Revised edition
- 1 January 2013 You are here
- 17 August 2026 Latest
[Indian PC 1860, s. 257]
Pursuant to section 39(1) of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999), any reference to a Government stamp or stamp in sections 255 to 262 of the Penal Code (Cap. 224) shall be read as including a reference to a stamp certificate issued under the Stamp Duties Act (Cap. 312) as amended by the Stamp Duties (Amendment) Act 1999.