BNS Section 186: Prohibition Of Fictitious Stamps

(1) The first sub-section defines the offensive acts for the purpose of this section. These actions are listed out as:

(a) Manufacturing and sale of fictitious stamps- The act of making fictitious stamps, selling them and possessing them is the first act defined as an offence under the provisions of section 186. Of course, it also clarifies that the act has to be intentional, i.e., the person carrying out the manufacture and sale of fictitious stamps is fully aware that such an act is illegal and carries out the act despite such awareness. If it is found that the person carrying out the act was a mere intermediary and had no idea that what they were carrying out is illegal, then the offender may be recused.

(b) Possession of fictitious stamps - This part of subsection 1 states that mere possession of fictitious stamps is also an offence. This is to clarify that it does not matter if a person doesn’t partake in the manufacture and distribution of fictitious stamps. Merely holding them or storing them without informing the relevant authorities will be treated as severely as the manufacture and sale of fictitious stamps. There is however a clarification. It says that the possession is an offence if the person possessing the stamps cannot give a valid, legal reason as to why he or she is in possession of prohibited articles. But can there be any legal excuse for possessing such stamps? Yes. If the person in possession has informed the authorities about possessing such stamps with the reason for such a possession and the authorities have duly acknowledged and permitted such possession, then such possession is recused from the provisions of this section. For example, fictitious stamps manufactured for a representative or dramatic purpose, such as a film shooting or for a play.

(c) Casting, selling or possessing any equipment that is used in the manufacture of fictitious stamps - This further adds within the ambit of this section the manufacture and distribution of equipment that is used in the production of fictitious stamps. Any person found to have cast or sold such equipment or is found to have in their possession such equipment will be subjected to the full measure of the provisions of this section. It further specifies possession equipment such as dies, plates and raw materials similar to those that are specifically used for the manufacture of revenue stamps by the government. It must be understood here that the dies, plates and materials officially used in the manufacture of revenue stamps are highly customised and prohibited items that are not available for sale in the market. So the possession of such items is treated with the highest suspicion and if the possessor does not have a valid, legal excuse for such possession, they shall be subjected to punishment under the provisions of section 186, which is a fine that may extend up to rupees two hundred, as deemed fit by the judge.

(2) This subsection further clarifies that apart from the fine, the illegal equipment and materials that have been confiscated during the course of the investigation shall not only be seized but also forfeited immediately without any need of due procedure, if the accusations are found to be valid. Payment of applicable fine does not give the accused the right to seek remission of the equipment back into their possession.

(3) This subsection defines the term ‘fictitious stamp’ for the purposes of this section. While in general, a fictitious stamp refers to a stamp that is make-believe and has no real use or value, as such. However, not all fictitious stamps are illegal and prosecutable under section 186. This sub section defines the specific kinds of fictitious stamps that are illegal. For the purpose of this section, a fictitious stamp is one that is falsely purporting to be issued by the Government, meaning that the fake stamp must be made resembling the unique likeness and design of the ones issued by any recognised government authority, Indian or otherwise. Furthermore, it specifies that for the purpose of this section, stamps are those which have been printed for the purpose of denoting a rate of postage. It further clarifies that it is not just the possession of a tangible counterfeit stamp that attracts the provisions of this section. A stamp that is purporting to be a government stamp is punishable, whether such a facsimile, representation or imitation is printed on paper or otherwise. This means that an impression dyed on cloth is also punishable as is a digital copy of such a fictitious stamp.

(4) This final sub-section clarifies that for the purposes of this section, the word ‘government’ is not limited to any specific department or organisation under the ambit of the government, but is a blanket reference to any and all stamps issued by any person or persons who have the authority to administer executive government, meaning any person whose responsibilities include executive government authorities to issue a stamp. So this doesn’t just include stamps issued by the revenue department or the treasury but also ones issued by magistrates, registrars, officers of the Indian Administrative Services as well as officers of the Indian Foreign Services serving in Indian embassies abroad.