"(b) if, after the expiration of three months from the commencement of this Act, any person has in his possession, custody, or control, any such piece as is mentioned in the last foregoing section, with intent to issue the piece,

"the person shall be punished,—

(i) if he has not been previously convicted under this section, with imprisonment which may extend to one year, or with fine, or with both; or,

66

(ii) if he has been previously convicted under this section, with imprisonment which may extend to three years, or with fine, or with both,

"(2) If any person is convicted of an offence under sub-section (1), he shall, in addition to any other punishment to which he may be sentenced, forfeit all such pieces as aforesaid, and all instruments and materials for the making of such pieces, which may have been found in his possession, custody, or control.

"(3) If in the trial of any such offence the question arises whether any piece of metal or mixed metal was intended to be used or to be issued for use as money, the burden of proving that the piece was not intended to be so used or issued shall lie on the accused person.

"5. (1) The offence of making, in contravention of section 3, any such piece as is mentioned in that section shall be a cognizable offence.

"(2) Notwithstanding anything in the Code of Criminal Procedure, 1882 [X. of 1882], no other offence punishable under section 4 shall be a cognizable offence, or beyond the limits of a presidency-town be taken cognizance of by any Magistrate, except a District Magistrate or Subdivisional Magistrate, without the previous sanction of the District Magistrate or Subdivisional Magistrate.

"6. If at any time the Governor-General in Council sees fit, by notification under section 19 of the Sea Customs Act, 1878 [VIII., 1878], to prohibit or restrict the bringing by sea or by land into British India of any such pieces of metal as are mentioned in section 3, he may by the notification direct that any person contravening the prohibition or restriction shall be liable to the punishment to which he would be liable if he were convicted under this Act of making such pieces in British India, instead of to the penalty mentioned in section 167 of the Sea Customs Act, 1878, and that the provisions of sub-section (3) of section 4, and sub-section (1) of section 5, or of either sub-section, in relation to the offence of making such pieces shall, notwithstanding anything in the Sea Customs Act, 1878, apply, so far as they can be made applicable, to the offence of contravening the prohibition or restriction notified under s. 19 of that Act."

a

255. Whoever counterfeits, or knowingly performs any Counterfeiting part of the process of counterfeiting, any Government stamp issued by Government for the purpose of revenue, shall be punished with

stamp.

transportation for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.

Explanation.-A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination. 256. Whoever has in his possession any instrument, or material, 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.

Having possession material for the

of an instrument or

purpose of counterfeiting a Government stamp.

Making or sell

ing instrument for the purpose of counterfeiting a Government stamp.

257. 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.

Sale of counter

stamp.

258. Whoever sells, or offers for sale, any stamp which he knows, or has reason to believe, to be feit Government 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, and shall also be liable to fine.

Having possession of a counterfeit Government stamp.

259. Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued by Government for the purpose of revenue, intending to use, or dispose, of the same as a genuine stamp, or in order that may be used as a genuine stamp, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

it

Using as genuine
Government

260. 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.

stamp known to be counterfeit.

a

Effacing any writing from substance bearing a Government stamp, or removing from a document

261. Whoever fraudulently, or with intent to cause loss to the Government, removes, or effaces, from any substance bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from stamp used for any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

it, with intent

to cause loss to Government.

Commentary.

The intention with which the acts named in the above section are done may be either fraudulent generally, or with a special view to cause loss to Government. And, therefore, a conviction would be good where the intention of the act was merely to efface a document with a view injuriously to affect the rights of another person. No intention to cause loss to Government can be assumed unless it is shown, or may be inferred, that the intention of the party was to use the stamp as a stamp a second time. And, therefore, no conviction could be supported, if the object of removing writing from a stamped paper was merely to write upon the blank space something which required no stamp.

262. Whoever fraudulently, or with intent to cause loss to the Government, uses for any purpose a Using a Government stamp known stamp issued by Government for the purto have been before pose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

used.

263. Whoever fraudulently, or with intent to cause loss to Government, erases, or removes, from a stamp issued by Government for the purpose of revenue, any mark put or impressed upon such stamp for the purpose

Erasure of mark denoting that stamp has been used.

of denoting that the same has been used, or knowingly has in his possession, or sells or disposes of, any such stamp from which such mark has been erased or removed, or sells, or disposes of, any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

263A. (1) Whoever

(a) makes, knowingly utters, deals in or Prohibition of sells any fictitious stamp, or knowingly uses for any postal purpose any ficti

fictitious stamps.

tious stamp, or

(6) has in his possession, without lawful excuse, any fictitious stamp, or

(c) makes or, without lawful excuse, has in his possession any die, plate, instrument, or materials for making any fictitious stamp,

shall be punished with fine which may extend to two hundred rupees.

((2) Any such stamp, die, plate, instrument, or materials. in the possession of any person for making any fictitious stamp, may be seized and shall be forfeited.

(3) In this section "fictitious stamp" means any stamp falsely purporting to be issued by Government for the purpose of denoting a rate of postage, or any facsimile or imitation or representation, whether on paper or otherwise, of any stamp issued by Government for that purpose.

(4) In this section and also in sections 255-263, both inclusive, the word "Government," when used in connection with, or in reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in section 17, be deemed to include the person or persons authorized 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. (Act III. of 1895, s. 2.)

CHAPTER XIII.

OF OFFENCES RELATING TO WEIGHTS AND MEASURES.

264. WHOEVER fraudulently uses any instrument for weighing which he knows to be false, shall be punished with imprisonment of either description for a term which may extend to one year, or with fine, or with both.

Fraudulent use of false instrument for weighing.

Commentary.

The instrument used must not only be known to be false, but must also be fraudulently so used; that is, it must be used for the purpose of passing off short weight upon persons who are entitled to full weight.

In general the mere possession of a false balance, which is used as a true one, will be sufficient evidence of a fraudulent intention.

"The intention, however, must be alleged in laying the charge, though it may be a matter of inference only, from the fact of the possession, and the attending circumstances as manifesting the purpose, and the inference may, of course, be rebutted. But where the incorrectness of the scale is visible, and there is no attempt to cover or conceal it, there can be no ground for imputing fraud from the defect alone; the circumstances negative the intention of fraud, and no charge would lie against the party using such a balance." (2nd Report, 1847, ss. 220, 221.)

See as to the summary jurisdiction of the Magistrate of the district over offences defined by this section, and ss. 265, 266, Crim. P. C., s. 260 (b).

Fraudulent use of false weight or

measure.

265. Whoever fraudulently uses any false weight, or false measure of length or capacity, or fraudulently uses any weight or any measure of length or capacity as a different weight or measure from what it is, shall be punished with imprisonment of either description for a term which may extend to one year, or with fine, or with both.

Commentary.

Where a tradesman supplied milk, which he sent in his own churns by train, the churns being fitted with a gauge to show how many gallons they held, and the guage indicated a greater amount than was actually contained, the churns were held to be measures within the meaning of an English Act similar to ss. 265, 266. (Harris v. London County Council [1895], 1 Q. B., 240.)