Section 181: Whoever makes or mends, or performs any part of the process of making or Making or
possessing
mending, or buys or sells or disposes of, or has in his possession, any machinery, die, or instruments or
instrument or material for the purpose of being used, or knowing or having reason to believe materials for
forging or
that it is intended to be used, for forging or counterfeiting any coin, stamp issued by counterfeiting
Government for the purpose of revenue, currency-note or bank-note, shall be punished with coin,
Government
imprisonment for life, or with imprisonment of either description for a term which may extend stamp,
to ten years, and shall also be liable to fine. currency-notes
or bank-notes.