Indian Penal Code, 1860
Section 257
repealedMaking 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.
Why this exists
While the previous section targets simple possession, this one targets the commercial side: manufacturing or trading in counterfeiting equipment. It closes off the supply chain that could otherwise feed stamp-forgery operations, treating makers and sellers of forgery tools as culpable as those who would use them. Replaced by the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024.