Indian Penal Code, 1860
[489E. 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 one
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 two 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 person caused the document
to be made.]