Using as genuine a Government stamp known to be counterfeit
Section 260 of the Indian Penal Code, 1860 deals with using as genuine a Government stamp known to be counterfeit. Whoever uses as genuine any stamp, knowing it to be a counterfeit of 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, or with fine, or with both. The Act came into force on 01 Jan 1862. Repealed by section 358 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) with effect from 1 July 2024, but conduct before that date is still charged, tried and appealed under it.
Whoever uses as genuine any stamp, knowing it to be a counterfeit of 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, or with fine, or with both.
Section 260, The Indian Penal Code, 1860 (Act 45 of 1860).
Now in the Bharatiya Nyaya Sanhita
BNS 184 Using Government stamp known to have been before used Close, with changes 63%
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Ramanuj Kumar vs The State of Bihar
Court's Decision & Legal Precedent
When material of a serious nature transpires against an accused person in a criminal case involving charges of cheating and forgery under sections 420, 258, 259, and 260 IPC, the court may decline to extend the privilege of anticipatory bail, particularly when the nature of the material suggests the gravity of the allegations.
On this section: Forgery of government stamp - charge against petitioner
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 260
What have the courts held on Section 260 of the Indian Penal Code?
Ramanuj Kumar vs The State of Bihar (29 Apr 2014) is the leading judgment on this section among those set out below: Forgery of government stamp - charge against petitioner.
How do I find court cases under Section 260 of the Indian Penal Code?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: IPC 260, section 260 IPC, section 260 of the Indian Penal Code. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Ramanuj Kumar vs The State of Bihar (29 Apr 2014).
What should I read with Section 260 of the Indian Penal Code, and has it changed?
For anything done on or after 1 July 2024 the provision to read is BNS 184 (Using Government stamp known to have been before used), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 260 of the Indian Penal Code come into force?
Section 260 of the Indian Penal Code, cited as IPC 260, came into force on 01 Jan 1862, having been enacted on 06 Oct 1860. It is no longer in force.
Other sections of this Act
- 499. Defamation1512 words
- 464. Making a false document1223 words
- 300. Murder1172 words
- 378. Theft980 words
- 108. Abettor745 words
- 403. Dishonest misappropriation of property727 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code (item 7b7d4fe6-206b-4e33-81f1-b98b018acaf6). This page is not a substitute for legal advice.