IPC · Chapter XII · Of offences relating to coin and Government stamps
IPC section 262, “Using Government stamp known to have been before used”, is now BNS section 184 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024.
The words are the same as in the IPC, apart from “Sanhita” for the Act’s own name and the new numbers of the sections it refers to.
Indian Penal Code, 1860
Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose 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.
Bharatiya Nyaya Sanhita, 2023
Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose 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.
The texts are India Code’s. The amendment markers and footnotes of the official print are left out, so the old section reads as it stood when it was repealed; State amendments are not shown. The PDFs linked below carry the full history.
The BNS repealed the IPC from 1 July 2024 (section 358(1)). The repeal does not reach back: under section 358(2), penalties and punishments incurred for offences committed against the IPC still stand, and proceedings for them may be started, continued and enforced as if the IPC had not been repealed. An act done before 1 July 2024 is therefore dealt with under the IPC section; an act done on or after that date, under the BNS.
