Section 182 BNS: Making or Using Documents Resembling Currency Notes or Bank Notes

Section 182 of the Bharatiya Nyaya Sanhita, 2023 deals with making, causing to be made, using, or delivering a document that purports to be, resembles, or so nearly resembles a currency-note or bank-note as to be calculated to deceive. The provision also deals with refusal to disclose the printer or maker and creates a rebuttable presumption in specified circumstances.

Current law: The Bharatiya Nyaya Sanhita, 2023 is Act No. 45 of 2023. Its relevant provisions came into force on 1 July 2024. Section 182 is read with the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023 for cognizability, bailability and the court competent to try the offence.

Text of Section 182 BNS

182. Making or using documents resembling currency-notes or bank-notes.

(1) Whoever makes, or causes to be made, or uses for any purpose whatsoever, or delivers to any person, any document purporting to be, or in any way resembling, or so nearly resembling as to be calculated to deceive, any currency-note or bank-note shall be punished with fine which may extend to three hundred rupees.

(2) If any person, whose name appears on a document the making of which is an offence under sub-section (1), refuses, without lawful excuse, to disclose to a police officer on being so required the name and address of the person by whom it was printed or otherwise made, he shall be punished with fine which may extend to six hundred rupees.

(3) Where the name of any person appears on any document in respect of which any person is charged with an offence under sub-section (1) or on any other document used or distributed in connection with that document it may, until the contrary is proved, be presumed that the person caused the document to be made.

Meaning and Scope of Section 182

Section 182 is aimed at documents that are made, used or delivered in a form resembling genuine currency-notes or bank-notes closely enough to be calculated to deceive. The provision is distinct from the more serious BNS offences concerning forged or counterfeit currency. Its focus is the making or use of a document that purports to be, resembles, or closely resembles a currency-note or bank-note in the manner described by the section.

Sub-section (2) imposes a separate consequence where a person whose name appears on such a document refuses, without lawful excuse, to give a police officer the name and address of the person who printed or otherwise made it.

Essential Ingredients of Section 182 BNS

For an offence under Section 182(1)

The prosecution must bring the case within the statutory acts of making, causing to be made, using for any purpose, or delivering a document. The document must purport to be, resemble, or so nearly resemble a currency-note or bank-note as to be calculated to deceive.

For an offence under Section 182(2)

The person's name must appear on a document whose making constitutes an offence under sub-section (1). Upon a police officer requiring disclosure, the person must refuse, without lawful excuse, to disclose the name and address of the printer or other maker.

Punishment, Cognizability, Bailability and Trial Court

Procedure note: The classification above is taken from the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023. Section 182(3) is an evidentiary presumption within the substantive provision rather than a separately classified punishment entry.

Presumption Under Section 182(3)

Where a person's name appears on the document forming the subject of a charge under sub-section (1), or on another document used or distributed in connection with it, the court may presume, until the contrary is proved, that the person caused the document to be made. The statutory wording therefore makes the presumption rebuttable.

Related BNS Provisions

For connected offences concerning coin, Government stamps, currency-notes and bank-notes, see the neighbouring provisions of the Bharatiya Nyaya Sanhita, 2023:

Official Legal Resources

For authoritative statutory text and commencement information, consult the official Government of India sources linked in the right sidebar. In case of any discrepancy, the Gazette of India and the official bare Act prevail.

This page is intended for general legal information. For advice on a particular complaint, prosecution or court proceeding, consult a qualified legal professional.