Offences Relating to Documents
(1) Making/counterfeiting (or possessing, knowing counterfeit) a seal/plate/impression-making instrument intending it be used for Section 338-type forgery (valuable securities/wills) is punished with life imprisonment or up to 7 years' imprisonment plus fine. (2)-(4) The same for forgery under other chapter sections is punished with up to 7 years plus fine; mere knowing possession of a counterfeit seal/plate/instrument is punished with up to 3 years plus fine; and fraudulently using one as genuine is punished the same as making/counterfeiting it.
This targets the forgery supply chain - producing or possessing the actual seals, plates, and tools used to create forged documents - with the harshest penalty reserved for tools intended for forging the most serious document category (valuable securities and wills).
Possessing a counterfeit official seal specifically intended for forging fake share certificates or wills carries this section's most severe penalty tier, given the serious financial harm such forgeries typically cause.