Section 255 IPC: Counterfeiting Government stamp

Indian Penal Code, 1860

Section 255 IPC at a Glance

Section 255 IPC deals with counterfeiting Government stamp. It is non-bailable and cognizable, triable by the Court of Session; from 1 July 2024 it is replaced by Section 178 BNS.

Punishment

Imprisonment for life, or imprisonment of either description for a term which may extend to ten years.

Non-Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Court of Session ⓘ
BNS Equivalent

Section 178 →

Section 255 IPC Bare Act Text

255. Counterfeiting Government stamp

Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

Explanation

A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.

Source: Section 255, Indian Penal Code, 1860

Section 255 IPC in Simple Words

Section 255 of the Indian Penal Code (IPC) punishes counterfeiting, or knowingly performing any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue. The Explanation specifies that causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination amounts to counterfeiting.

The punishment is imprisonment for life, or imprisonment of either description for up to ten years, and fine. Under the First Schedule to the Code of Criminal Procedure, the offence is cognizable, non-bailable, and triable by the Court of Session.

Ingredients of Section 255 IPC

  • The stamp was one issued by Government for the purpose of revenue
  • The accused counterfeited such a stamp, or knowingly performed any part of the process of counterfeiting it
  • Or the accused caused a genuine stamp of one denomination to appear like a genuine stamp of a different denomination under the Explanation

Punishment Under Section 255 IPC

Imprisonment

Imprisonment for life, or imprisonment of either description for a term which may extend to ten years.

Fine

The offender shall also be liable to fine.

Non-Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Court of Session ⓘ

Counterfeiting a Government stamp is punishable with imprisonment for life, or imprisonment of either description for up to ten years, and the offender is also liable to fine.

Example of Section 255 IPC

In 2020, Arvind worked in a rented basement in Madurai where he produced fake adhesive court-fee stamps resembling genuine stamps issued by the Government for collecting revenue. He also took genuine ten-rupee adhesive revenue stamps issued by the Government, bleached their numeral markings, and over-inked them so that they looked like genuine five-hundred-rupee revenue stamps, intending to practise deception. Arvind knowingly carried out this process of counterfeiting Government revenue stamps. Arvind is punishable under Section 255 IPC.

When Section 255 IPC Does Not Apply

  • Section 255 IPC does not apply when the imitated label or seal is a private commercial sticker rather than a stamp issued by the Government for the purpose of revenue.
  • Section 255 IPC does not apply when a person neither counterfeits a Government revenue stamp nor takes part in any stage of the counterfeiting process.
  • Section 255 IPC does not apply when a worker handles materials in a workshop without knowing that they are part of a process for counterfeiting Government revenue stamps.

Section 255 IPC in the BNS

Section 255 IPC is now covered under Section 178 BNS.

Section 255 IPC is absorbed into Section 178 BNS, which consolidates counterfeiting of coin, Government revenue stamps, currency-notes, and bank-notes into a single provision. The statutory definition penalizing anyone who counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue is retained in Section 178 BNS. The rule from the Explanation to Section 255 IPC regarding altering the denomination of a genuine stamp is preserved in substance as clause three of the Explanation to Section 178 BNS. The punishment remains unchanged, prescribing imprisonment for life, or imprisonment of either description for up to ten years, and fine.

View detailed comparison (IPC 255 vs BNS 178) →

FAQs on Section 255 IPC

What does Section 255 IPC punish?▼

It punishes counterfeiting, or knowingly performing any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue.

What is the punishment under Section 255 IPC?▼

Imprisonment for life, or imprisonment of either description for a term which may extend to ten years, and fine.

Under Section 255 IPC, does altering the denomination of a genuine stamp constitute counterfeiting?▼

Yes. Under the Explanation to Section 255 IPC, causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination constitutes this offence.

Where is Section 255 IPC placed in the Bharatiya Nyaya Sanhita, 2023?▼

It is merged into Section 178 BNS, which consolidates counterfeiting of coin, Government stamps, currency-notes, and bank-notes under the same punishment.

Is Section 255 IPC bailable?▼

No. The offence is non-bailable and cognizable under the First Schedule to the Code of Criminal Procedure.

Which court tries an offence under Section 255 IPC?▼

It is triable by the Court of Session.

Can an offence under Section 255 IPC be compounded?▼

No. Section 255 IPC is not compoundable under Section 320 CrPC.

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Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·