(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 three 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 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.
Legal Commentary & Landmark Judgments: Section 182
Section 182 penalizes making or using documents resembling currency notes or bank notes, providing that whoever makes, uses, or distributes any document resembling a currency note shall be punished with fine up to five thousand rupees.
In commercial marketing disputes where an advertising agency printed coupons resembling ₹500 notes, show that the notes had 'Promotional Coupon - Not Legal Tender' printed prominently: disproving deceptive resemblance avoids penalties under Section 182 BNS.