Counterfeiting Stamps and Offences Relating to Stamps in Nepal's Penal Code

Introduction: In Nepal, the legal system places great importance on preventing fraudulent activities that undermine the integrity of official documents and transactions. The National Penal (Code) Act, 2017, includes a dedicated chapter to address offences related to stamps. This chapter outlines various provisions that regulate actions involving counterfeit stamps and other stamp-related offences.

Article: The Penal Code of Nepal, enacted in 2017, devotes an entire chapter to "Offences Relating to Stamps." This chapter, which includes Sections 267 to 272, aims to prevent counterfeiting and misuse of stamps in official documents, transactions, and communications. The provisions within this chapter outline the legal consequences for individuals who engage in activities such as counterfeiting stamps, reusing stamps, and tampering with stamps used on public documents.

1. Prohibition of Counterfeiting Stamps (Section 267): Section 267 of the Penal Code addresses the prohibition of counterfeiting stamps. It states that no person shall create, attempt to create, purchase, sell, exchange, export, import, or possess counterfeit stamps with the intention of using them as genuine. The term "stamp" encompasses postal and revenue stamps, and "counterfeit stamp" refers to forged stamps made in an unauthorized manner to resemble authentic stamps.

Individuals who violate the provisions of Section 267 may face imprisonment for up to five years and a fine not exceeding fifty thousand rupees.

2. Prohibition of Re-Using Stamps (Section 269): Section 269 addresses the prohibition of re-using stamps that have already been used. It prohibits individuals from re-using such stamps as genuine or attempting to do so. Additionally, erasing, effacing, or removing any seal or mark on a stamp with the intention of reusing it is also prohibited under this section.

A person found guilty of violating Section 269 may face imprisonment for up to one year, a fine not exceeding ten thousand rupees, or both.

3. Prohibition of Removing Stamps from Public Documents (Section 270): Section 270 of the Penal Code prohibits the removal of stamps from public documents. It is unlawful to remove or attempt to remove a stamp that has been used for a public document. Violation of this section can lead to imprisonment for up to six months, a fine not exceeding five thousand rupees, or both.

4. Forfeiture of Materials (Section 271): Section 271 empowers authorities to forfeit any stamp, tool, instrument, or other materials associated with the commission of offences mentioned in this chapter.

5. Statute of Limitation (Section 272): Section 272 establishes a limitation period of one year from the date of knowledge of the offence's commission. After this period, no complaint shall be admissible under this chapter.

Conclusion: Nepal's Penal Code takes a comprehensive approach to combating counterfeiting and other offences related to stamps. By imposing strict penalties for activities such as counterfeiting stamps, re-using them, and tampering with public documents, the legal framework aims to maintain the integrity of official documents and transactions in the country. These provisions reinforce the significance of preserving the authenticity of stamps and the documents they are affixed to.