Section 182: (1) Whoever makes, or causes to be made, or uses for any purpose whatsoever, Making or
using
or delivers to any person, any document purporting to be, or in any way resembling, or so documents
nearly resembling as to be calculated to deceive, any currency-note or bank-note shall be resembling
currency-notes
punished with fine which may extend to three hundred rupees. or bank-notes.
(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.