Section 338: Whoever forges a document which purports to be a valuable security or a will, or Forgery of

an authority to adopt a son, or which purports to give authority to any person to make or valuable
security, will,
transfer any valuable security, or to receive the principal, interest or dividends thereon, or to etc.
receive or deliver any money, movable property, or valuable security, or any document
purporting to be an acquittance or receipt acknowledging the payment of money, or an
acquittance or receipt for the delivery of any movable property or valuable security, 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.
which would be punishable under any section of this Chapter other than section 338, or, with
such intent, has in his possession any such seal, plate or other instrument, knowing the
same to be 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.
(3) Whoever possesses any seal, plate or other instrument knowing the same to be
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.

96 THE GAZETTE OF INDIA EXTRAORDINARY
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(4) Whoever fraudulently or dishonestly uses as genuine any seal, plate or other
instrument knowing or having reason to believe the same to be counterfeit, shall be punished
in the same manner as if he had made or counterfeited such seal, plate or other instrument.