CHAPTER XII

OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS

230. Coin is 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.

[“Coin of the Union” is metal stamped or issued by the authority of the Government in order to be as money ; and metal which has been so stamped or issued shall continue to be the coin of the Union for the purposes of this Chapter, notwithstand­ing that it may have ceased to be used as money.] 1

Illustrations

(a) Cowries are not coin.

(b) Lumps of unstamped copper, though used as money, are not coin.

(c) Medals are not coin, inasmuch as they are not intended to be used as money.

231. Whoever counterfeits, or knowingly performs any part of the process of counterfeiting coin, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

Explanation.– A person commits this offence who, in­tending to practise deception, or knowing it to be likely that de­ception will thereby be practised, causes a genuine coin to appear like a different coin.

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1. Substituted by the Union of Burma (Adaptation of Laws) Order, 1948.

232. Whoever counterfeits, or knowingly performs auy. part of the process of counterfeiting the coin of the Union,1 shall be punished with transportation for life, or with imprisonment I of either description for a term which may extend to ~n years, and shall also be liable to fine.

233. Whoever makes or mends, or performs any part of the process of making or mending, or buys, sells or disposes of, any die or 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 coin, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

234. Whoever makes or mends, or performs any pelt of the process of making or mending, or buys, soils or disposes of, any die or instrument, for the purpose of counterfeiting the corn of the Union, shall be punished with imprisonment of either de­scription for a term which may extend to seven years. and shall also be liable to fine.

235. Whoever is in possession of any instrument or material, for the purpose of using the same for counterfeiting coin, or knowing or having reason to believe that the same is intended to be used for the purpose, shall be punished with im­prisonment of either description for a term which may extend to three years, and shall also be liable to fine;

and if the coin to be counterfeited is the coin of the Union1, shall be punished with imprisonment of either descrip­tion for a term which may extend to ten years, and shall also be liable to fine.

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1. Substituted by the Union of Burma (Adaptation of Laws)Order, 1948.

236. Whoever, being within the Union of Burma, abets the counterfeiting of coin out of the Union of Burma shall be punished in the same manner as if he abetted the counterfeiting of such coin within the Union of Burma.

237. Whoever imports into the Union of Burma, or exports thereforom, any counterfeit coin, knowing or having reason ‘to believe that the same is counterfeit, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

238. Whoever imports into the Union of Burma, or exports, any counterfeit coin which he knows or has reason to be­lieve to be a counterfeit of the coin of the Union1, shall be pun­ished with transportation for life, or with imprisonment of either description for a tern which may extend to ten years, and shall also be liable to fine.

239 Whoever, having any counterfeit coin which at the time when he became possessed of it he knew to be counterfeit, fraudulently or with intent that fraud may be committed, deliv­ers the same to any person, or attempts to induce any person to receive it, shall be punished with imprisonment of either de­scription for a term which may extend to five years, and shall also be liable to fine.]

240. Whoever, having any counterfeit coin which is a Counterfeit of the coin of the Union1, and which at the time when he became possessed of it he knew to be a counterfeit of the Union1, fraudulently or with intent that fraud may be com­mitted, delivers the same to any person, or attempts to induce any person to receive it, shall be punished with imprisonment of either description for a term which may extend to ten years, and sb4l~e liable to fine.

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1. Substituted by the Union of Burma (Adaptation of Laws) Order, 1948.

241. Whoever delivers to any other person as genuine or attempts to induce any other person to receive as genuine any counterfeit coin which he knows to be counterfeit, but which he did not know to be counterfeit at the time when he took it into his possession, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine to an amount which may extend to ten times the value of that coin counterfeited or with both.

Illustration

A, a coiner, delivers counterfeit rupees to his accomplice B, for flu purpose of uttering them. B sells the rupees to C, another utterer, who buy them knowing them to be counterfeit C pays away the rupees for goods to 1), who receives them, not knowing them to be counterfeit. D after receiving the rupees discovers that they are counterfeit and pays them always as if they were good. Here D is punishable only under this section, but B and C are punishable under section 239 or 240, as the case may be.

242. 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 thereof that such coin was counterfeit, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

243. Whoever, fraudulently or with intent that fraud may be committed, is in possession of counterfeit coin which is a counterfeit of the coin of the Union, having known at the time when he became possessed of it that it was counterfeit, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

244. Whoever, being employed in any mint lawfully established in the Union of Burma, does any act, or omits what I he is legally bound to do, with the intention of causing an~ coin issued from that mint to be of a different weight or composition from the weight or composition fixed by law, shall be puns. ed with imprisonment or either description for a term which may extend to seven years, and shall also be liable to fine.

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1. Substituted by the Union of Burma (Adaptation of Laws) Order, 1948.

245. Whoever, without lawful authority, takes out of any mint lawfully established in the Union of Burma any coining tool or instrument, shall be punished with imprisonment of ei­ther description for a term which may extend to seven years, and shall also be liable to fine.

246. Whoever fraudulently or dishonestly performs on any coin any operation which diminishes the weight or alters the composition of that coin shall be punished with imprisonment of either description for a term which may extend to three years, and shall be liable to fine.

Explanation– A person who scoops out part of the coin and puts anything else into the cavity alters the composition of that corn.

247. Whoever fraudulently or dishonestly performs on any of the coin of the Union any operation which diminishes the weight or alters the composition of that coin shall be pun­ished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

248. Whoever performs on any coin operation which alters the appearance of that coin, with the intention that the said coin shall pass as a coin of a different description, shall be pun­ished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

249. Whoever performs on any of the coin of the Union 1 any operation which alters the appearance of that coin, with the intention that the said coin shall pass as a coin of different description, shall be punished with imprisonment of either de­scription for a term which may extend to seven years, and shall also be liable to fine.

250. Whoever, having coin in his possession with respect to which the offence defined section 246 or 248 has committed, and having known at the time when he became possessed of such coin that such offence had been committed with respect to it, fraudulently or with intent any that fraud may be committed delivers such coin to any other person, or attempts to induce other person to receive the same, shall be punished with imprisonment of either description for a term which may extend to five y and shall be liable to fine.

251. Whoever, having coin in his possession with respect to which the offence defined section 247 or 249 has committed, and having known at the time when he became

Possessed of such coin that such offence had been committed with respect to it, fraudulently or with intent that fraud may be committed delivers such coin to any other person, or attempts to induce other person to receive the same, shall be punished with imprisonment of either description for a term which may extend to ten y and shall be liable to fine.

252. Whoever, fraudulently or with intent that may be committed, is in possession of coin with respect to the offence defined in either of the section 246 or 248 has committed, having known at the time of becoming possessed thereof that such offence had been committed with respect to such co’ shall be punished with imprisonment of either description for at which may extend to three years, and shall also be liable to fine.

253. Whoever fraudulently or with intent that fraud may be committed, is in possession of coin with respect to win the offence defined in either of the section 247 or 249 has b committed, having known at the time of becoming possessed thereof such offence had been committed with respect to such coin, s be punished with imprisonment of either description for a tern wind may extend to five years, and shall also be liable to fine.

254. Whoever, delivers to any other person as genuine me or as a coin of a different description from what it is, or attempt to induce any person to receive as genuine or as a different coin from what it is, any coin in respect of which he knows that any such operation as that mentioned in section 246,247, when he took I into his possession, know that such operation had been performed shall be punished with imprisonment of either description for a term which may extend to two years, or with fine to an amount which fine to an amount which may extend to ten times the value of the coin which the altered coin is passed or attempted to be passed.

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.

257. Whoever makes or performs any part of the pro­cess of making, or buys, or sells, or disposes of, any in 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 yearn, and shall be liable to fine.

258. Whoever sell; 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 shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine

255. Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by (3ov-eminent for the purpose of revenue shall be punished with 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.

259. Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued Government for the purpose of revenue, 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.

260. Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued Government for the purpose of revenue, shall be punished with imprisonment of their description for a term which may extend to seven with fine, or with both.

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

262. Whoever, fraudulently or with intent to loss to Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which be knows to.~ have been used, ~sha1l be punished with imprisonment of either them description for a term which may extend to two years, or with fine, or with both.

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 of denoting that, the same has been from which such mark has been erased or removed, or sells or disposes at any such stamp which be. 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 sells any fictitious stamp, or knowingly uses for any postal purpose any fictitious stamp, or

(b) 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 to 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 or Paki­stan, and also in any part of His Britannic Majesty’s do-minions or in any foreign country.

 
 

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