CHAPTER XII
OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS
230. "Coin" defined: 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.
“Pakistan coin”: Pakistan coin is metal stamped and issued by the authority of the
Government of Pakistan in order to be used as money; and metal which has been so
stamped and issued shall continue to be Pakistan coin for the purposes of this Chapter,
notwithstanding that it may have ceased to be used as money.
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.
(d) & (e) [Omitted by the federal Laws (Revision and Declaration)
Ordinance, XXV// of 1981.]
231. Counterfeiting coin: 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.
232. Counterfeiting Pakistan coin: Whoever counterfeits, or knowingly performs any
part of the process of counterfeiting Pakistan coin, shall be punished with imprisonment
for life, or with imprisonment of either description for a term which may extend to ten
years, and shall also be liable to fine.
233. Making or selling instrument for counterfeiting coin : 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. Making or selling Instrument for counterfeiting Pakistan coin: 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 Pakistan
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.
235. Possession of instrument or material for the purpose of using the same for
counterfeiting coin: 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 that 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;
if Pakistan coin: and if the coin to be counterfeited is Pakistan coin, shall be
punished with imprisonment of either description for a term which may extend to ten
years, and shall also be liable to fine.
236. Abetting in Pakistan the counterfeiting out of Pakistan of coin: Whoever, being
within Pakistan, abets the counterfeiting of coin out of Pakistan shall be punished in the
same manner as if he abetted the counterfeiting of such coin within Pakistan.
237. Import or export of counterfeit coin: Whoever imports into Pakistan, or exports
there from, any counterfeit coin, knowingly 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. Import or export of counterfeits of Pakistan coin: Whoever imports into Pakistan,
or exports therefrom, any counterfeit coin which he knows or has reason to believe to be a
counterfeit of Pakistan coin, shall be punished with imprisonment for life, or with

imprisonment of either description for a term which may extend to ten years, and shall
also be liable to fine.
239. Delivery of coin, possessed with knowledge that it is counterfeit: 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. Delivery of Pakistan coin possessed with knowledge that it is counterfeit:
Whoever, having any counterfeit coin, which is a counterfeit of Pakistan coin, and which,
at the time when he became possessed of it, he knew to be a counterfeit of Pakistan coin,
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 shall also be liable to fine.
241. Delivery of coin as genuine, which, when first possessed, the deliverer did not
know to be counterfeit: 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, as 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 the coin counterfeited, or with both.
Illustration
A, a coiner, delivers counterfeit rupees to his accomplice 8, for the purpose of uttering
them. B sells the rupees to C, another utterer, who buys them knowing them to be
counterfeit, C pays away the rupees for goods to D. who receives them, not knowing them
to be counterfeit. D after receiving the rupees, discovers that they are counterfeit and pays
them away 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. Possession of counterfeit coin by person who knew it to be counterfeit when
he became possessed thereof: 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. Possession of Pakistan coin by person who knew It to be counterfeit when he
became possessed thereof: Whoever, fraudulently or with intent that fraud may be
committed, as in possession of counterfeit coin, which is a counterfeit of Pakistan coin,
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. Person employed in mint causing coin to be of different weight or composition
from that fixed by law: Whoever, being employed in any mint lawfully established in
Pakistan, does any act, or omits what he is legally bound to do, with the intention of
causing any coin issued from that mint to be of a different weight or composition from the
weight or composition fixed by law, shall be punished with imprisonment of either
description for a term which may extend to seven years, and shall also be liable to fine.
245. Unlawfully taking coining instrument from mint: Whoever, without lawful
authority, takes out of any mint, lawfully established in Pakistan, 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. Fraudulently or dishonestly diminishing weight or altering composition of coin:
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 also 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 coin.
247. Fraudulently or dishonestly diminishing weight or altering composition of
Pakistan coin: Whoever fraudulently or dishonestly performs on any Pakistan 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 seven
years, and shall also be liable to fine.
248. Altering appearance of coin with intent that it shall pass as coin of different
description: Whoever performs on any coin any operation which alters the appearance of
that coin, with the intention that the said coin shall pass as 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. Altering appearance of Pakistan coin with intent that it shall pass as coin of
different description: Whoever performs on any Pakistan coin any 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 seven years, and shall also be liable to fine.
250. Delivery of coin, possessed with knowledge that it is altered: Whoever, having
coin in his possession with respect to which the offence defined in Section 246 or 248 has
been 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 any

other person to receive the same, shall be punished with imprisonment of either
description for a term which may extend to five years, and shall also be liable to fine.
251. Delivery of Pakistan coin possessed with knowledge that It is altered: Whoever,
having coin in his possession with respect to .which the offence defined in Section 247 or
249 has been 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 any other person to receive the same, shall be punished with imprisonment of
either description for a term which may extend to ten years, and shall also be liable to fine.
252. Possession of coin by person who knew it to be altered when he became
possessed thereof: Whoever fraudulently or with intent that fraud may be committed, is
in possession of coin with respect to which the offence defined in either of the Section 246
or 248 has been committed, having known at the time of becoming possessed thereof that
such offence had been committed with respect to such 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.
253. Possession of Pakistan coin by person who knew it to by altered when he
became possessed thereof: Whoever fraudulently or with intent that fraud may be
committed, is in possession of coin with respect of which the offence, defined in either of
Section 247 or 249 has been committed having known at the time of becoming possessed
thereof that such offence had been committed with respect to such coin, shall be punished
with imprisonment of either description for a term which may extend to five years, and
shall also be liable to fine.
254. Delivery of coin as genuine which, when first possessed, the deliverer did not
know to be altered: Whoever delivers to any other person as genuine or as a coin of a
different description from what it is, or attempts 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 Sections 246, 247, 248 or 249 has been
performed, but in respect of which he did not, at the time when he took it 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 may extend to ten times the value of the coin for which the altered
coin is passed, or attempted to be passed.
255. Counterfeiting Government stamp : Whoever counterfeits, or knowingly performs
any part of the process of counterfeiting, any stamp issued by Government for the
purpose of revenue, shall be punished with imprisonment for life or with imprisonment of
either description for a term which may extend to ten years, and shall also be liable to fine.
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. Having possession of instrument or material for counterfeiting Government
stamp: 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. Making or selling instrument for counterfeiting Government stamp: Whoever
makes or performs any part of the process of making, or buys, or sells, or disposes of, any
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 years and shall also be liable to fine.
258. Sale of counterfeit Government stamp: Whoever sells, 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.
259. Having possession of counterfeit Government stamp : Whoever has in his
possession any stamp which he knows to be a counterfeit of any stamp issued by
Government for the purpose of revenue, intending to use, or dispose of the same as a
genuine stamp, or in order that it 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. Using as genuine a Government stamp known to be counterfeit: Whoever uses
as genuine any stamp knowing it to be a counterfeit of any stamp issued by Government
for purpose of revenue, shall be punished with imprisonment of either description for a
term which may extend to seven years, or with fine, or with both.
261. Effacing writing from substance, Government stamp, or removing from
document a stamp used for it, with intent to cause loss to Government: Whoever
fraudulently or with intent to cause loss to the Government, removes or effaces from any
substance bearing any stamp issued by Government for the purpose of revenue, any
writing or document for which such stamp has been used, or removes from any writing or
document a stamp which has been used for such writing or document, in order that such
stamp may be used for a different writing or document, shall be punished with
imprisonment of either description for a term which may extend to there years, or with fine,
or with both.
262. Using Government stamp known to have been before used: Whoever
fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp
issued by Government for the purpose of revenue, which he knows to have been before
used, shall be punished with imprisonment of either description for a term which may
extend to two years, or with fine, or with both.

263. Erasure of mark denoting that has been used: 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 used, or knowingly has in his possession or sells or
disposes of any such stamp from which such mark has been erased or removed, or sells
or disposes of any such stamp which he 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.
263-A. Prohibition of fictitious stamp: (l) Whoever--
(a) makes, knowingly alters, 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) An 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 authorised by law to administer executive Government in
any part of Pakistan, and also in any foreign country.
Sec. 263-A ins. by the Criminal Law (Amendment) Act, Ill of 1895.