Legal Provisions of Section 263A of Indian Penal Code, 1860.
Prohibition of fictitious stamps:
Making etc. of fictitious stamps have been made an offence under this section. The section was added by the Indian Criminal Law (Amendment) Act, 1895 and is the exact reproduction of section 7 of the English Post Office Act of 1884. This provision gives effect to the recommendations of the Vienna Convention in respect of postage. Sub-section (1) of this provision says that whoever either makes any fictitious stamp, or with knowledge utter any fictitious stamp, or deals in any fictitious stamp or sells any fictitious stamp for any postal purpose, or possesses any such stamp without lawful excuse, or makes any die, plate, instrument or materials for makings any fictitious stamp, or possesses any die, plate, instrument or materials for making such stamp without lawful excuse, shall be punished with fine extending up to two hundred rupees. Sub-section (2) states that any such stamp, die, plate, instrument or materials for making fictitious stamps found in possession of anyone shall be seized, and, if seized, shall be forfeited. Sub-section (3) says that the expression ‘fictitious stamp’ used in this section means any stamp falsely giving an impression that it has been issued by the government for the purpose. Sub-section (4) states that in this section as well as in sections 255 to 263 of the Code, the word ‘government’, when used in connection with, or with reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding whatever has been stated in section 17 of the Indian Penal Code, be deemed to include the person or persons authorised by law to administer executive government in any part of India, and also in any part of Her Majesty’s dominions or in any foreign country.
ADVERTISEMENTS:
The section requires that there must be either making, or uttering with knowledge, or dealing in or selling of fictitious stamp, or using the same for any postal purpose with knowledge, or possessing the same without lawful excuse, or making or possessing any die, or plate or instrument or materials for making such stamp without lawful excuse.
The section, gives right to seize and forfeit such stamp, die, plate, instrument and materials. The section also defines the expression ‘fictitious stamp’ as meaning in this section any stamp falsely purporting to be issued by the Government for denoting rate of postage, or any facsimile for imitation or representation on paper or otherwise, of any government stamp for that purpose.
The word ‘government’ in sections 255 to 263-A of the Code, which is the latter part of this chapter XII dealing with offences relating to coin and government stamps, when used in connection with, or with reference to, any stamp issued for the purpose of denoting a rate of postage shall, notwithstanding its definition in section 17 of the Indian Penal Code, be deemed to include person or persons authorised by law to administer executive government anywhere in India as well as anywhere in Her Majesty’s dominions or a foreign country. A part of the section punishes preparation to commit crime.
ADVERTISEMENTS:
The offence under section 263-A is cognizable, bailable and non-compoundable, and is triable by any magistrate.