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Report No. 156

Clause 111

12.41. Under this clause new sections 263A, 263B and 263C are sought to be substituted. These sections also deal with offences relating to fictitious postage stamps and also preparation to commit such offences. The existing section 263A lays down that whoever makes, knowingly utters, deals or sells any fictitious stamps or has in possession are sought to be punished. In its place the new sections are sought to be substituted. In the new proposed sections we find more coverage of such offences and having regard to the large scale use of stamps at present by the public and to prevent misuse, it would be better to have these provisions.

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