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Issues: Whether the appellant had knowledge or reason to believe that the stamps in his possession and offered for sale were counterfeit Government stamps so as to attract liability under Sections 258 and 259 of the Indian Penal Code, 1860.
Analysis: Liability under Section 258 arises when a person sells or offers for sale a stamp knowing or having reason to believe that it is counterfeit, while Section 259 requires possession of a counterfeit Government stamp with knowledge of its counterfeit character and the intention to use or dispose of it as genuine. The expressions "knowledge" and "reason to believe" denote different but related states of mind and must be inferred from the surrounding circumstances. The appellant was a licensed stamp vendor and counterfeit stamps were recovered from his possession. His explanation that he had purchased all stamps from the treasury was unsupported by any records and was not made probable by any material. In these circumstances, the only reasonable inference was that he knew, or had reason to believe, that the stamps were counterfeit.
Conclusion: The ingredients of Sections 258 and 259 were established, and the conviction was upheld against the appellant.
Ratio Decidendi: Knowledge or reason to believe that a stamp is counterfeit may be inferred from the surrounding circumstances, and an unsupported false explanation for possession of counterfeit stamps can sustain conviction under the provisions relating to sale and possession of counterfeit Government stamps.
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