Practice paper — IPC Chapter 12 — Offences Relating To Coin And Government Stamps
50 questions · answer key at the end · no time limit · 174 more on the site
samvidhan.co.in
1.Which of the following best matches the definition of 'coin' under Section 230 of the Indian Penal Code?
- (A) A paper note issued by a bank
- (B) Any precious metal valued as an asset
- (C) A metal used as money, stamped and issued by the authority of some State or Sovereign Power
- (D) Tokens created by private businesses for trade
2.A metallic piece stamped and issued by a foreign sovereign power is used as money locally. Under the literal text of Section 230, is it a 'coin'?
- (A) Only if it was issued by the Government of India
- (B) No, foreign issuances are excluded
- (C) Only if it is permanently used as money
- (D) Yes, because the provision refers to authority of some State or Sovereign Power
3.What is the maximum term of imprisonment prescribed by Section 231 IPC?
- (A) Three years
- (B) Five years
- (C) Seven years
- (D) Ten years
4.Under Section 232 IPC, which mental element is expressly required for liability when a person performs part of the counterfeiting process?
- (A) Knowingly
- (B) Negligently
- (C) Recklessly
- (D) Strict liability (no mental element required)
5.If a person assists by carrying out a single manufacturing step but does not complete a counterfeit coin, does Section 232 IPC apply?
- (A) No — the offence requires completion of a counterfeit coin
- (B) Only if the person intended the final coin to be used as legal tender
- (C) No — mere assistance is not covered unless the person is the principal offender
- (D) Yes — the statute punishes anyone who 'performs any part of the process of counterfeiting Indian coin' (when done knowingly)
6.A person innocently buys a die believing it will be used to mint theatrical tokens and has no knowledge or reason to believe it will be used to counterfeit coins. Under Section 233 IPC, is that person criminally liable?
- (A) Yes, mere purchase of any die makes the buyer liable under Section 233.
- (B) No, because the buyer must act "for the purpose" or "know or have reason to believe" it is intended for counterfeiting.
- (C) Yes, but only if the buyer later sells the die.
- (D) No, because Section 233 applies only to those who pass counterfeit coins, not to buyers of instruments.
7.Under Section 234 IPC, which of the following acts is specifically made an offence?
- (A) Making or mending a die or instrument for use in counterfeiting Indian coin
- (B) Making a counterfeit Indian coin itself
- (C) Stealing Indian coin from a till
- (D) Possessing a genuine Indian coin unlawfully
8.Which of the following statements correctly captures the specific focus of Section 234 IPC?
- (A) It punishes making, mending, buying, selling or disposing of dies/instruments intended for counterfeiting Indian coin
- (B) It punishes only the act of producing counterfeit coins themselves
- (C) It punishes mere possession of counterfeit coin without more
- (D) It is concerned with counterfeiting foreign currency rather than Indian coin
9.Is it necessary, under Section 235 IPC, that actual counterfeiting of coin be completed for a person to be punishable?
- (A) Yes — the coin must actually be counterfeited
- (B) No — mere possession for the purpose, or knowing/ having reason to believe it is intended for that purpose, is punishable
- (C) Only if the instrument has been used at least once
- (D) Only if the person attempted to distribute the counterfeit coin
10.What punishment does Section 236 prescribe for a person within India who abets counterfeiting of coin out of India?
- (A) Punished only under foreign law
- (B) No punishment under IPC
- (C) Punished in the same manner as if he abetted the counterfeiting within India
- (D) Punished only if the counterfeit coin is brought into India
11.Does Section 236 make the act of counterfeiting coin committed abroad by the counterfeiter punishable under the IPC even if there is no abettor within India?
- (A) No — the provision punishes someone within India who abets, not the remote counterfeiter abroad
- (B) Yes — counterfeiting abroad is directly punishable under this section
- (C) Only if the counterfeit coin is later brought into India
- (D) Only if the abettor is an Indian citizen
12.If a person prepares counterfeit coins for export but has not yet exported them, is he punishable under Section 237 IPC as it is written?
- (A) Yes — preparation alone is sufficient under Section 237
- (B) Yes — any intention to export makes Section 237 applicable
- (C) Only if the coins are possessed within India does Section 237 apply
- (D) No — Section 237 punishes import into India or export therefrom, so the actual import/export is required
13.What mental element (mens rea) does Section 238 IPC require for liability?
- (A) Intention to defraud or cheat the public.
- (B) That the person knows or has reason to believe the coin to be a counterfeit of Indian coin.
- (C) Strict liability (no mental element required).
- (D) Only negligence or carelessness about the coin's authenticity.
14.Which mental state regarding the coin is required under Section 239 at the time the person became possessed of it?
- (A) He knew the coin to be counterfeit.
- (B) He merely suspected the coin might be counterfeit.
- (C) No knowledge about the coin's authenticity is required.
- (D) He believed the coin to be genuine.
15.Which mental element(s) are sufficient under Section 239 IPC to make the delivery of a counterfeit coin an offence?
- (A) Only that the delivery be fraudulent.
- (B) Only that there be an intention that fraud may be committed.
- (C) Both fraudulent delivery and intention that fraud may be committed must be present together.
- (D) Either fraudulent delivery or an intent that fraud may be committed is sufficient.
16.A person knowingly acquires a counterfeit Indian coin. He keeps it for some time and then fraudulently delivers it to another. Is he punishable under Section 240 IPC?
- (A) No, because possession only matters, not delivery
- (B) Yes, because he delivers it fraudulently after possessing it
- (C) No, because the section requires manufacture of the coin
- (D) Yes, but only if he also used it in a transaction of value
17.Which of the following best describes the act penalised by Section 241 of the IPC?
- (A) Delivering to another person as genuine any counterfeit coin which he knows to be counterfeit, but which he did not know to be counterfeit when he first took it into his possession.
- (B) Possessing a counterfeit coin innocently without ever representing it as genuine to anyone.
- (C) Manufacturing or striking counterfeit coins.
- (D) Receiving a counterfeit coin knowing it to be counterfeit (without delivering it as genuine).
18.Which of the following is a necessary condition for Section 241 IPC to be attracted?
- (A) The deliverer must have known the coin was counterfeit at the time he first took it into his possession.
- (B) The deliverer must know the coin to be counterfeit at the time of delivery/inducement, but must not have known it was counterfeit when he first took possession.
- (C) The coin must have been fabricated or counterfeited by the deliverer himself.
- (D) Section 241 applies only if the deliverer never had innocent possession at any earlier time.
19.A receives a coin without knowing it is counterfeit and only discovers later while still possessing it. Can A be convicted under Section 242 IPC?
- (A) Yes — later knowledge while in possession is sufficient for Section 242.
- (B) No — Section 242 requires that the person knew it was counterfeit at the time when he became possessed of it.
- (C) Yes — mere possession of counterfeit coin is enough if discovery is made later.
- (D) No — Section 242 applies only to persons who make or mint counterfeit coins.
20.What is the maximum punishment prescribed by Section 243 IPC for the offence described?
- (A) Imprisonment for a term which may extend to three years and fine.
- (B) Imprisonment of either description for a term which may extend to seven years, and also liable to fine.
- (C) Life imprisonment.
- (D) Fine only.
21.Which combination of elements, taken from the provision, would make a person punishable under Section 243 IPC?
- (A) He was in possession fraudulently (or with intent that fraud may be committed) and he knew at the time he became possessed that the coin was counterfeit.
- (B) He was in possession fraudulently but did not know at the time he became possessed that the coin was counterfeit.
- (C) He innocently became possessed but knew at the time it was counterfeit (without fraudulent possession).
- (D) He innocently became possessed and only discovered it was counterfeit later.
22.Is mere negligence (absence of intention) by a mint employee sufficient to attract punishment under Section 244 IPC?
- (A) Yes — negligence is sufficient
- (B) No — the section requires intention to cause coins to be of a different weight or composition
- (C) Only if negligence is gross and deliberate
- (D) Only if negligence is proved in conjunction with failure to follow procedure
23.What is the maximum term of imprisonment prescribed by Section 245 IPC for unlawfully taking a coining instrument from a mint?
- (A) Three years
- (B) Seven years
- (C) Ten years
- (D) Fourteen years
24.Under Section 246 of the IPC, which mental element must be present for the offence described?
- (A) Fraudulently or dishonestly
- (B) Negligently
- (C) Strict liability (no mens rea required)
- (D) Knowledge only
25.Does Section 246 apply where an operation on a coin was performed innocently without fraudulent or dishonest intention?
- (A) Yes — it is a strict liability offence regardless of intent
- (B) Yes — but only if the composition of the coin was altered
- (C) Yes — but only if a fine is imposed
- (D) No — the provision requires the operation to be done fraudulently or dishonestly
26.Does Section 247 IPC impose strict liability for altering an Indian coin, i.e., can negligently diminishing weight be punished under this section?
- (A) Yes — any alteration or diminution, even by negligence, is punishable
- (B) No — the section requires the act to be fraudulent or dishonest, so mere negligence is not sufficient
- (C) Only if the coin is of high monetary value
- (D) Only if the coin is mutilated beyond recognition
27.Which of the following best describes the act prohibited by Section 248 IPC?
- (A) Performing any operation on a coin which alters its appearance with the intention that it shall pass as a coin of a different description.
- (B) Making a new coin that imitates legal tender (creating a counterfeit coin).
- (C) Possessing mutilated or damaged coins.
- (D) Passing a counterfeit coin knowing it to be false.
28.A person alters the appearance of a coin but does not intend that it shall pass as a coin of a different description. Under Section 248 IPC, is this conduct punishable?
- (A) Yes — any alteration of a coin's appearance is punishable under the section.
- (B) Only if the person knew it might be passed as another coin.
- (C) Yes — if the alteration changes the coin's value it is punishable.
- (D) No — the specified intention that it shall pass as a coin of a different description is required for the offence.
29.A person alters an Indian coin's appearance but did not intend to pass it as a different coin; they merely experimented. Under Section 249 IPC, is this conduct punishable?
- (A) Yes, it is punishable irrespective of the person's intention
- (B) No, it is punishable only if done with the intention that the coin shall pass as a coin of a different description
- (C) Yes, it is punishable only if the coin's face value was changed
- (D) No, it is not punishable under Section 249 but may be under other provisions
30.Which mental element is expressly required by Section 250 at the time the person became possessed of the coin?
- (A) That he intended to deliver the coin to another person at that time.
- (B) That he knew at the time of delivery that the coin was altered.
- (C) That he had known at the time when he became possessed that an offence under sections 246 or 248 had been committed with respect to it.
- (D) That he was negligent about the coin's authenticity.
31.Under Section 251 IPC, the provision applies only where which offence has been committed with respect to the coin?
- (A) The offence defined in sections 247 or 249
- (B) Any offence under the Indian Penal Code
- (C) An offence under section 420 only
- (D) An offence under the Coinage Act alone
32.If a person, knowing at the time he acquired that the coin was altered, delivers it to another as a harmless gift without any fraudulent intent, is he liable under Section 251 IPC?
- (A) Yes, delivery alone attracts liability under Section 251
- (B) Yes, if the recipient is unaware of the alteration
- (C) No, unless the delivery was intended to be used later to defraud
- (D) No, because Section 251 requires the delivery to be "fraudulently or with intent that fraud may be committed"
33.Under Section 252, when must the accused have known that the coin had been altered?
- (A) At the time of becoming possessed of the coin
- (B) Within a reasonable time after acquiring it
- (C) At the time the coin was made or altered
- (D) Only at the time of using the coin to defraud
34.What is the maximum term of imprisonment prescribed by Section 253 of the IPC for possession of a coin known to have been altered?
- (A) Imprisonment of either description for a term which may extend to three years
- (B) Imprisonment of either description for a term which may extend to seven years
- (C) Imprisonment of either description for a term which may extend to five years
- (D) Life imprisonment
35.Does Section 253 apply where a person is fraudulently in possession of a coin that was not a coin 'with respect to which the offence defined in either of the sections 247 or 249 has been committed'?
- (A) Yes — fraudulent possession alone is sufficient under Section 253
- (B) No — the coin must be one with respect to which an offence under sections 247 or 249 has been committed
- (C) Yes — if the person intended to make the coin appear altered it is enough
- (D) No — Section 253 applies only if the coin was actually used to effect a fraud on another person
36.Does Section 254 apply if the coin has not been altered but the person attempts to induce another to accept it as genuine?
- (A) Yes; the section applies whenever there is an attempt to induce acceptance as genuine regardless of alteration.
- (B) Yes; it applies only when the coin is represented as a different coin from what it is.
- (C) No; Section 254 requires that the coin is one "in respect of which he knows that any such operation ... has been performed."
- (D) No; because Section 254 deals only with paper currency, not coins.
37.Which stamps fall within the scope of Section 255 IPC?
- (A) Any stamp issued by the Government for any purpose.
- (B) Any stamp issued by the Government specifically for the purpose of revenue.
- (C) Any privately issued stamp used in commercial transactions.
- (D) Any government document, whether or not issued as a stamp.
38.Regarding punishment under Section 255 IPC, which of the following is correct?
- (A) The provision allows the court to impose life imprisonment and additionally impose a separate imprisonment term up to ten years for the same offence.
- (B) No; the offender is punishable with imprisonment for life or with imprisonment (either description) for a term which may extend to ten years, and shall also be liable to fine.
- (C) Only a fine is mandatory; imprisonment is optional.
- (D) The punishment is a fixed term of ten years imprisonment without possibility of life imprisonment.
39.To which stamps does Section 256 IPC apply?
- (A) Only to stamps issued by Government for the purpose of revenue
- (B) To any kind of stamp, whether government or private
- (C) Only to revenue stamps and currency notes
- (D) Only to stamps issued by private entities with fiscal effect
40.What is the maximum punishment prescribed by Section 257 IPC for the offence described?
- (A) Imprisonment for up to three years.
- (B) Imprisonment of either description for a term which may extend to seven years, and also liable to fine.
- (C) Life imprisonment.
- (D) Only a fine, with no imprisonment.
41.Which of the following acts is specifically prohibited by Section 258 of the Indian Penal Code?
- (A) Selling, or offering for sale, any stamp which the seller knows or has reason to believe to be a counterfeit of any stamp issued by Government for the purpose of revenue
- (B) Manufacturing counterfeit Government stamps for the purpose of revenue
- (C) Possessing a counterfeit Government stamp for personal use
- (D) Using a counterfeit Government stamp on private correspondence
42.A vendor offers for sale a stamp that in fact is counterfeit, but he neither knows nor has reason to believe it is counterfeit. Under Section 258 IPC, is he punishable?
- (A) Yes, because offering for sale of a counterfeit stamp is punished regardless of the seller's knowledge
- (B) Yes, but only if the vendor actually completes a sale (not for mere offer)
- (C) No, because Section 258 only punishes manufacturing of counterfeit stamps
- (D) No, because liability under Section 258 requires that the seller 'knows or has reason to believe' the stamp to be counterfeit
43.A stamp collector knowingly keeps a counterfeit stamp (counterfeit of a Government revenue stamp) in his private collection and has no intention to use or dispose of it as a genuine stamp. Under Section 259 IPC, is he punishable?
- (A) Yes, because possession plus knowledge is sufficient for the offence
- (B) No, because the section requires intent to use or dispose of it as a genuine stamp
- (C) Yes, because intent to use is presumed from knowledge of counterfeit
- (D) No, because the section applies only when the stamp is sold
44.Which mental element is expressly required by Section 260 of the IPC for the offence of using a counterfeit government revenue stamp as genuine?
- (A) Knowledge that the stamp is counterfeit
- (B) Mere suspicion that the stamp may be counterfeit
- (C) Negligence in verifying the stamp's authenticity
- (D) Intention to cause loss to the Government
45.Does Section 260 require that the accused used the counterfeit stamp for a revenue-related purpose in order to be liable?
- (A) Yes, the accused must use it for a revenue purpose
- (B) No, the provision describes the stamp as one issued for revenue, not the user's purpose
- (C) Yes, liability arises only if used to evade tax
- (D) Only if the stamp was affixed to an official revenue document
46.Does Section 261 apply if a person removes a stamp issued by a private company (not by Government) from a document?
- (A) No, it applies only to stamps "issued by Government for the purpose of revenue."
- (B) Yes, it applies to any stamp irrespective of issuer.
- (C) Yes, but only if the private company has statutory authority to collect revenue.
- (D) No, unless the removal is accompanied by physical damage to Government property.
47.What is the maximum term of imprisonment provided under Section 262 IPC?
- (A) Six months
- (B) Two years
- (C) Five years
- (D) Life imprisonment
48.Does Section 262 require that the act of using the previously used stamp be for a revenue purpose?
- (A) Yes — the use must itself be for a revenue purpose
- (B) No — the stamp must have been issued for revenue, but it may be "used for any purpose" as per the provision
- (C) Only if the user intends to cause loss to the Government
- (D) Only when the use is within a government office
49.Which of the following is punishable under Section 263 even if the accused did not himself erase the mark?
- (A) Having in possession an unmarked unused stamp
- (B) Selling a stamp that he knows to have been used
- (C) Possessing a used stamp but believing it to be unused
- (D) Selling a stamp without any knowledge of its condition
50.Which of the following best fits the statutory definition of a "fictitious stamp" under Section 263A IPC?
- (A) A stamp issued by a private courier company for its own internal use
- (B) A stamp used to denote value on a revenue document (not postage)
- (C) A facsimile or imitation of any stamp issued by Government for denoting a rate of postage
- (D) A stamp certifying identity issued by a municipal authority
Answer key
Explanations
- 1. (C) Section 230 defines coin as "metal used for the time being as money, and stamped and issued by the authority of some State or Sovereign Power in order to be so used." Thus the correct description is a metal used as money and stamped and issued by state authority.
- 2. (D) The definition uses the phrase "authority of some State or Sovereign Power," which on its face is not restricted to a particular State. Therefore a metal stamped and issued by a State or sovereign power and used as money fits the definition.
- 3. (C) The provision states the offender "shall be punished with imprisonment of either description for a term which may extend to seven years." Thus the maximum term specified is seven years.
- 4. (A) The provision punishes whoever 'counterfeits, or knowingly performs any part of the process of counterfeiting Indian coin.' The word 'knowingly' shows that knowledge is the required mental element, excluding mere negligence or strict liability.
- 5. (D) Section 232 expressly covers anyone who 'knowingly performs any part of the process of counterfeiting Indian coin,' so performing a single step (with knowledge) is within the offence even if the coin is not completed by that person.
- 6. (B) Section 233 applies to buying (among other acts) "for the purpose of being used, or knowing or having reason to believe that it is intended to be used" for counterfeiting. An innocent purchaser lacking that purpose or knowledge is not covered by this wording.
- 7. (A) Section 234 punishes whoever "makes or mends... any die or instrument, for the purpose of being used... for the purpose of counterfeiting Indian coin." The provision targets making or mending dies/instruments used for counterfeiting, not the other listed acts.
- 8. (A) Section 234 is expressly about those who "make or mend, or ... buy, sell or dispose of, any die or instrument... for the purpose of ... counterfeiting Indian coin." Thus its focus is on dies/instruments used for counterfeiting Indian coin, not the other statements.
- 9. (B) The provision penalises possession of any instrument or material for the purpose of using the same for counterfeiting coin, or knowing or having reason to believe the same is intended for that purpose. It therefore does not require actual completion of counterfeiting.
- 10. (C) The section expressly provides that such a person "shall be punished in the same manner as if he abetted the counterfeiting of such coin within India." Thus the punishment is the same as for abetment within India.
- 11. (A) Section 236 punishes "whoever, being within India abets the counterfeiting of coin out of India" and prescribes punishment as if he had abetted within India. It does not, by its terms, directly punish the foreign counterfeiter where there is no abettor within India.
- 12. (D) Section 237 punishes whoever 'imports into India, or exports therefrom, any counterfeit coin.' The text refers to the acts of importing or exporting; preparatory or uncompleted acts are not specified in the provision itself, so the section as written requires the actual import or export.
- 13. (B) The provision requires that the accused 'knows or has reason to believe' the coin to be a counterfeit of Indian coin. It does not impose strict liability, nor does it limit culpability to mere negligence or specifically to intent to defraud.
- 14. (A) Section 239 requires that the person had a counterfeit coin "which at the time when he became possessed of it, he knew to be counterfeit." Therefore actual knowledge at the time of possession is required, not mere suspicion or belief it was genuine.
- 15. (D) Section 239 states the act is punishable if the coin is delivered "fraudulently or with intent that fraud may be committed." The use of 'fraudulently or with intent' shows that either fraudulent delivery or an intent that fraud may be committed is sufficient.
- 16. (B) The section requires (i) possession with knowledge that it is counterfeit at the time he became possessed of it, and (ii) that he "fraudulently or with intent that fraud may be committed, delivers the same to any person, or attempts to induce any person to receive it." Delivery done fraudulently after such possession therefore falls within the section.
- 17. (A) Section 241 penalises delivering (or attempting to induce another to receive) a counterfeit coin as genuine where the deliverer knows it is counterfeit but did not know it was counterfeit when he first took possession. The provision specifically uses the phrasing ‘delivers ... as genuine’ and the knowledge/time condition.
- 18. (B) Section 241 requires that the coin is one which the deliverer ‘knows to be counterfeit’ at the time of delivery/inducement, and that he ‘did not know to be counterfeit at the time when he took it into his possession.’ Both the later knowledge and the earlier ignorance are necessary conditions stated in the text.
- 19. (B) Section 242 specifically requires that the person had known at the time when he became possessed that the coin was counterfeit. Later discovery does not fulfil that temporal knowledge requirement. The provision does not concern making/minting coins.
- 20. (B) Section 243 states the offender "shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine." Thus the maximum term is seven years together with a fine.
- 21. (A) The section penalises "Whoever, fraudulently or with intent that fraud may be committed, is in possession of counterfeit coin... having known at the time when he became possessed of it that it was counterfeit." Both the fraudulent/intent element and the contemporaneous knowledge element are required.
- 22. (B) The offence is qualified by the words 'with the intention of causing any coin... to be of a different weight or composition,' so intention is an essential element; mere negligence without that intention does not meet the statutory requirement.
- 23. (B) The provision states the offender 'shall be punished with imprisonment of either description for a term which may extend to seven years,' so the maximum specified term is seven years. It also specifies liability to fine.
- 24. (A) The provision begins "Whoever, fraudulently or dishonestly performs...", which shows the offence requires a fraudulent or dishonest state of mind. Negligence or strict liability are not indicated by the text.
- 25. (D) The offence is framed as occurring when someone "fraudulently or dishonestly performs" the operation. The presence of those terms shows a culpable mental element is required, so an innocent (non-fraudulent, non-dishonest) act is not within the provision as written.
- 26. (B) The offence is framed as committed by "whoever fraudulently or dishonestly performs" the operation, which indicates a mental element of fraud or dishonesty is required. Mere negligence is not covered by the language of the provision.
- 27. (A) Section 248 penalises whoever performs on any coin any operation which alters the appearance of that coin, with the intention that the said coin shall pass as a coin of a different description. The provision focuses on altering an existing coin with that specific dishonest intention.
- 28. (D) Section 248 punishes performing an operation which alters a coin's appearance only when done with the intention that the coin shall pass as a coin of a different description. Absent that intention, the elements of the offence in the provision are not satisfied.
- 29. (B) Section 249 criminalises performing an operation on an Indian coin "with the intention that the said coin shall pass as a coin of a different description." If the requisite intention is absent, the elements of Section 249 are not made out.
- 30. (C) Section 250 requires that the person was "having known at the time when he became possessed of such coin that such offence had been committed with respect to it." Mere negligence or later knowledge does not satisfy this requirement.
- 31. (A) Section 251 expressly refers to "coin in his possession with respect to which the offence defined in sections 247 or 249 has been committed." The provision therefore applies only where the offence under section 247 or 249 has been committed with respect to the coin.
- 32. (D) The provision criminalises delivering the coin "fraudulently or with intent that fraud may be committed." If the delivery is without fraudulent means or intent that fraud be committed, Section 251's mental element is not satisfied and the section does not apply.
- 33. (A) The provision requires that the person was "having known at the time of becoming possessed thereof that such offence had been committed with respect to such coin." Thus knowledge must exist at the time of becoming possessed.
- 34. (C) Section 253 states the offender 'shall be punished with imprisonment of either description for a term which may extend to five years, and shall also be liable to fine.' The maximum term specified is therefore five years.
- 35. (B) The section applies specifically to possession of 'coin with respect to which the offence defined in either of the sections 247 or 249 has been committed.' Therefore fraudulent possession of a coin that is not such a coin does not fall under Section 253 as framed.
- 36. (C) Section 254 criminalises delivering or attempting to induce acceptance of a coin "in respect of which he knows that any such operation ... has been performed." If the coin has not been altered, that condition in the provision is not satisfied, so Section 254 does not apply.
- 37. (B) The provision applies to ‘any stamp issued by Government for the purpose of revenue.’ Thus the Section is limited to government-issued stamps that are for revenue purposes, not to all government documents or private stamps.
- 38. (B) Section 255 states punishment as ‘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.’ This means the punishment is either life imprisonment or imprisonment (up to ten years), and the offender is also liable to fine.
- 39. (A) The provision refers specifically to "any stamp issued by Government for the purpose of revenue," so Section 256 applies only to stamps issued by the government for revenue purposes, not to arbitrary or private stamps.
- 40. (B) The section states the offender "shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine." Thus the maximum is up to seven years' imprisonment (either description) together with liability to a fine.
- 41. (A) Section 258 states: 'Whoever sells, or offers for sale, any stamp which he knows or has reason to believe to be a counterfeit of any stamp issued by Government for the purpose of revenue...' so the provision specifically prohibits selling or offering for sale such stamps. It does not in the text mention manufacturing, mere possession, or use.
- 42. (D) Section 258 covers selling or offering for sale, but conditions liability on the actor's state of mind: 'which he knows or has reason to believe to be a counterfeit.' If the vendor neither knows nor has reason to believe it is counterfeit, the condition in the text is not satisfied and the section does not, on its face, punish him.
- 43. (B) Section 259 requires not only possession with knowledge but also an intention to use, or dispose of the stamp as a genuine stamp, or so that it may be used as genuine. If there is no such intention (e.g., kept only in a private collection), the offence under this section is not made out.
- 44. (A) Section 260 criminalises using a stamp "knowing it to be a counterfeit". The text requires knowledge of the stamp's counterfeit character, not mere suspicion or negligence.
- 45. (B) Section 260 refers to "any stamp issued by Government for the purpose of revenue," which describes the kind of stamp (its origin and purpose), not the user's purpose. The offence requires knowing use of such a counterfeit stamp as genuine, irrespective of the user's purpose.
- 46. (A) The section explicitly refers to "any stamp issued by Government for the purpose of revenue," so stamps not issued by Government for revenue purposes fall outside this provision. The text does not extend the offence to private-company stamps.
- 47. (B) Section 262 prescribes punishment by "imprisonment of either description for a term which may extend to two years, or with fine, or with both." Therefore the maximum term is two years.
- 48. (B) The provision refers to "a stamp issued by Government for the purpose of revenue," but then says the accused "uses for any purpose" such a stamp which he knows to have been before used. Thus the original issuance must be for revenue, but the subsequent use may be for any purpose.
- 49. (B) The provision expressly punishes anyone who "sells or disposes of any such stamp which he knows to have been used." Thus selling a stamp known by the seller to be used is punishable even if he did not erase the mark himself.
- 50. (C) The section defines "fictitious stamp" as any stamp falsely purporting to be issued by Government for denoting a rate of postage, or any facsimile, imitation or representation of such a stamp. Thus a facsimile/imitation of a government postage stamp falls within the definition.