Section 257 IPC: Making or selling instrument for counterfeiting Government stamp

Indian Penal Code, 1860

Section 257 IPC at a Glance

Section 257 IPC deals with making or selling instrument for counterfeiting Government stamp. It is non-bailable and cognizable, triable by Magistrate of the first class; from 1 July 2024 it is replaced by Section 181 BNS.

Punishment

Imprisonment of either description for a term which may extend to seven years.

Non-Bailable โ“˜Cognizable โ“˜Non-Compoundable โ“˜๐Ÿ›๏ธ Magistrate of the first class โ“˜
BNS Equivalent

Section 181 โ†’

Section 257 IPC Bare Act Text

257. Making or selling instrument for counterfeiting Government stamp

Whoever makes or performs any part of the process of making, or buys, or 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 Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

Source: Section 257, Indian Penal Code, 1860

Section 257 IPC in Simple Words

Section 257 of the Indian Penal Code (IPC) punishes making or performing any part of the process of making, or buying, selling, or disposing of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for counterfeiting any stamp issued by Government for the purpose of revenue.

The punishment is imprisonment of either description for up to seven years, and fine.

Under the First Schedule to the Code of Criminal Procedure, the offence is cognizable, non-bailable, and triable by a Magistrate of the first class.

Ingredients of Section 257 IPC

  • Making, or performing any part of the process of making, any instrument, or buying, selling, or disposing of any instrument
  • For the purpose of being used, or knowing or having reason to believe that it is intended to be used, for counterfeiting any stamp issued by Government for the purpose of revenue

Punishment Under Section 257 IPC

Imprisonment

Imprisonment of either description for a term which may extend to seven years.

Fine

The offender shall also be liable to fine.

Non-Bailable โ“˜Cognizable โ“˜Non-Compoundable โ“˜๐Ÿ›๏ธ Magistrate of the first class โ“˜

Making or selling an instrument for counterfeiting a Government stamp is punishable with imprisonment of either description for up to seven years, and the offender is also liable to fine.

Example of Section 257 IPC

In 2019, Madhavan worked as a copper engraver in Madurai. He carved brass rollers designed for the purpose of counterfeiting adhesive stamps issued by the Government for the purpose of revenue. He also bought a specialized perforating block for that purpose and later sold both instruments to a trader named Senthil, knowing and having reason to believe that they were intended to be used to counterfeit Government revenue stamps. Madhavan is punishable under Section 257 IPC.

When Section 257 IPC Does Not Apply

  • No offence is committed under Section 257 IPC if the accused neither made nor performed any step in making the instrument, and did not buy, sell, or dispose of it.
  • Section 257 IPC does not apply when the tool was made or transferred for ordinary commercial printing, without any purpose, knowledge, or reason to believe that it would be used to counterfeit stamps.
  • Section 257 IPC is not attracted if the stamp sought to be imitated was a private token or commercial label rather than a stamp issued by the Government for the purpose of revenue.
  • Mere passive presence near someone else's engraving equipment, without making, buying, selling, or disposing of the instrument, falls outside Section 257 IPC.

Section 257 IPC in the BNS

Section 257 IPC is now covered under Section 181 BNS.

Section 257 IPC penalized making, performing part of the process of making, buying, selling, or disposing of any instrument for counterfeiting Government revenue stamps, with imprisonment of either description for up to seven years and fine. Section 181 BNS consolidates this offence into a unified provision covering making, mending, buying, selling, disposing of, or possessing machinery, dies, instruments, or materials for forging or counterfeiting coin, Government stamps, currency-notes, or bank-notes. Under Section 181 BNS, the maximum penalty increases from seven years imprisonment to imprisonment for life, or imprisonment of either description for up to ten years, and fine.

View detailed comparison (IPC 257 vs BNS 181) โ†’

FAQs on Section 257 IPC

What does Section 257 IPC punish?โ–ผ

It punishes making, performing part of the making process, buying, selling, or disposing of any instrument for the purpose of counterfeiting any stamp issued by Government for the purpose of revenue, or knowing or having reason to believe it is intended for that use.

What is the punishment under Section 257 IPC?โ–ผ

Imprisonment of either description for a term which may extend to seven years, and liability to fine.

Does Section 257 IPC require actual production of counterfeit stamps?โ–ผ

No. The offence focuses on making, buying, selling, or disposing of the instrument itself with the requisite purpose or knowledge.

How is the conduct under Section 257 IPC treated under the Bharatiya Nyaya Sanhita, 2023?โ–ผ

Section 181 BNS consolidates making, selling, and possessing instruments or materials for counterfeiting stamps, coin, and currency, raising the maximum penalty to imprisonment for life, or up to ten years, and fine.

Is Section 257 IPC bailable?โ–ผ

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

Which court tries Section 257 IPC?โ–ผ

It is triable by a Magistrate of the first class.

Can an offence under Section 257 IPC be compounded?โ–ผ

No. Section 257 IPC is not compoundable under Section 320 CrPC.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

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