IPC 259→BNS 180

IPC 259 to BNS 180: Having possession of counterfeit Government stamp

Section 259 IPC (1860) replaced by Section 180 BNS (2023)

View IPC Section 259 →View BNS Section 180 →

IPC 259 to BNS 180 at a Glance

Section 259 IPC (Having possession of counterfeit Government stamp) is now Section 180 BNS, in force from 1 July 2024. Under the BNS it is bailable and cognizable. What changed is set out below.

What Changed From IPC 259 to BNS 180?

Section 259 IPC penalized possessing any stamp known to be a counterfeit of a Government revenue stamp, with intention to use or dispose of it as genuine, prescribing imprisonment of either description for up to seven years and fine. Section 180 BNS consolidates possession of counterfeit Government stamps, coin, currency-notes, and bank-notes into a single offence. The maximum term of imprisonment remains seven years, but Section 180 BNS allows fine alone, in place of imprisonment, where Section 259 IPC required imprisonment. In addition, Section 180 BNS introduces an Explanation providing that establishing possession from a lawful source does not constitute an offence. Section 180 BNS also extends the mental element to having reason to believe the stamp is counterfeit, and it speaks only of an intention to use the stamp as genuine or that it may be used as genuine, without naming disposal.

IPC 259 vs BNS 180: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section259180
OffenceHaving possession of counterfeit Government stampSame
PunishmentImprisonment of either description for a term which may extend to seven years.Imprisonment of either description for up to seven years under Section 259 IPC and Section 180 BNS.
FineThe offender shall also be liable to fine.Liable to fine in addition to imprisonment under Section 259 IPC. Under Section 180 BNS, punishment may be imprisonment, or fine, or both.
BailBailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 259 and BNS 180: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 259, IPC 1860

259. Having possession of counterfeit Government stamp.—Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued by Government for the purpose of revenue, intending to use, or dispose of the same as a genuine stamp, or in order that it may be used as a genuine stamp, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
BNS 2023 (in force)

Section 180, BNS 2023

Whoever has in his possession any forged or counterfeit coin, stamp, currency-note or bank-note, knowing or having reason to believe the same to be forged or counterfeit and intending to use the same as genuine or that it may be used as genuine, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both. Explanation.—If a person establishes the possession of the forged or counterfeit coin, stamp, currency-note or bank-note to be from a lawful source, it shall not constitute an offence under this section.

Ingredients: IPC 259 vs BNS 180

Under IPC 259
  1. The accused had in his possession a stamp
  2. The stamp was a counterfeit of a stamp issued by Government for the purpose of revenue
  3. The accused knew the stamp to be counterfeit
  4. The accused intended to use or dispose of the stamp as a genuine stamp, or in order that it may be used as a genuine stamp
Under BNS 180
  1. Possession of any forged or counterfeit coin, Government stamp, currency-note, or bank-note
  2. Knowing or having reason to believe the same to be forged or counterfeit
  3. Intending to use the same as genuine or that it may be used as genuine
  4. No offence where the person establishes that the possession was from a lawful source, under the Explanation to Section 180 BNS
  5. Punishment of imprisonment of either description for up to seven years, or with fine, or with both

What IPC 259 to BNS 180 Means for Pending Cases

For Section 259 IPC (now Section 180 BNS): for an act committed after the Bharatiya Nyaya Sanhita, 2023 came into force, possession of a counterfeit Government stamp is charged under Section 180 BNS, which consolidates possession across stamps, coin, and currency, allows fine alone as a sentence, and provides that possession established to be from a lawful source is not an offence.

FAQs: IPC 259 to BNS 180

What changed when Section 259 IPC became Section 180 BNS?▼

Section 259 IPC is consolidated into Section 180 BNS alongside possession of counterfeit coin and currency. The maximum imprisonment remains seven years, but the punishment changes from imprisonment with liability to fine, to imprisonment for up to seven years, or fine, or both. Section 180 BNS also adds an Explanation providing that establishing possession from a lawful source does not constitute an offence.

Where does Section 259 IPC sit in the BNS?▼

In Section 180 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 259 IPC or Section 180 BNS apply to an act done before 1 July 2024?▼

Section 259 IPC. Section 358 BNS repealed the IPC from 1 July 2024 but saves any liability already incurred under it, so an act done before that date is still dealt with under Section 259 IPC. Section 180 BNS governs acts done on or after 1 July 2024.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Penal Code, 1860 · Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·