Offences relating to Coin and Government Stamps (Indian Penal Code, 1860)
Indian coin is metal stamped and issued by authority of the Government of India in order to be used as money.
A coin need not be a legal tender but the test of whether a particular piece of metal is money or not is the possibility of taking it into market and obtaining goods of any kind in exchange for it.
The offences relating to coin are counterfeiting coins, making or selling or possessing instrument for counterfeiting coins or Indian coins, importing or exporting of counterfeit coin, delivery of coin possessed with knowledge that it is counterfeit, diminishing the weight or altering composition of any coin, possessing altered coin and altering appearance of any coin to pass it off as a different coin.
Under Section 235 of the Code the possession of instruments and materials capable of counterfeiting coins must be with the intention of counterfeiting coins; mere possession is not an offence unless it is accompanied with the intention of counterfeiting coins.
The offences relating to Government stamps are possession of or making or selling an instrument for counterfeiting a stamp, sale of
counterfeit stamp, possession of counterfeit stamp, effacing any writing from any substance bearing Government stamp to cause loss to Government, using stamp known to have been before used, erasure of mark denoting that a stamp has been used or making, altering or dealing in or selling or using for postal purpose, any fictitious stamp, or making or possessing any instrument for manufacturing fictitious stamps.