Legal Provisions of Section 259 of Indian Penal Code, 1860.
Having possession of counterfeit Government stamp:
This section makes possession of counterfeit government stamp a crime. This, in other words, makes preparation to commit a crime a punishable offence. The section states that whoever possesses any stamp with the knowledge that it is a counterfeit of any stamp issued by the government for the purpose of revenue, with the intention either to use it, or dispose it of, as a genuine stamp, or in order that it may be used as a genuine stamp, shall be punished with simple or rigorous imprisonment for a term extending up to seven years, and shall also be liable to fine.
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ADVERTISEMENTS:
There must be a stamp in possession of the accused. He must have knowledge that it is a counterfeit of a government stamp issued for the purpose of revenue. He must possess the intention either to use it or dispose it of as a genuine stamp, or in order that it may be used as a genuine stamp. In Joti Parshad v. State, counterfeit court fee stamps were recovered from the possession of the accused, a licensed stamp vendor.
There was bare allegation by the accused that he had purchased all stamps from the treasury and the register of such purchase was not produced. There was no effort to summon treasury records. It was held that ‘knowledge’ or ‘reason to believe’ could be inferred and the accused was guilty under sections 258 and 259 of the Code.
The offence under this section is cognizable, non-bailable and non-compoundable, and is triable by magistrate of the first class.