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Therefore, even if a most liberal interpretation is taken, it cannot be said that the Special Bearer Bonds issued by Government of India were banknote within the meaning of the explanation to Section 498A of Indian Penal Code.

16. The expression "currency note" has not been defined in Indian Penal Code, however, Oxford Crl. A. No. 426.99 & 393.99 Dictionary definesCurrency‟ and „Currency note‟ as under:

"currency - the money or other commodity which is in circulation as a medium of exchange. "