Penalty for counterfeiting currency-notes and Government stamps
[25A. Whoever-
(a) counterfeits, or knowingly performs any part of the process of counterfeiting any currency-note or Government stamp; or
(b) sells to, or buys or receives from, any person, or otherwise traffics in or uses as genuine, any counterfeit currency-note or Government stamp, knowing or having reason to believe the same to be counterfeit; or
(c) makes, or performs any part of the process of making, or buys or sells or disposes of, or has in his possession, any machinery, instrument or material for the purposes of being used, or knowing or having reason to believe that it is intended to be used, for counterfeiting any currency-note or Government stamp,
shall be punishable with death, or with [imprisonment for life], or with rigorous imprisonment for a term which may extend to fourteen years, and shall also be liable to fine.
Explanation. In this section,-
(a) “counterfeit” has the meaning assigned to it in the Penal Code (XLV of 1860); and
(b) “Government stamp” means any stamp issued by the Government for the purpose of revenue.