Discuss the legal implications of sale, etc., of obscene books, etc., as outlined in Indian Penal Code (IPC 1860) Section 292: Sale, etc., of obscene books, etc. and their relevant Bharatiya Nyaya Sanhita 2023 (BNS 2023) code reference.

{'IPC Section': '292', 'IPC Heading': 'Sale, etc., of obscene books, etc.', 'IPC Descriptions': ' Indian Penal Code, 1860 
[292. Sale, etc., of obscene books, etc. 
 138  [( 1 ) For the purposes of subsection (2), a book,
pamphlet, paper, writing, drawing, painting, representation, figure or any
other object, shall be deemed to be obscene if it is lascivious or appeals to
the prurient interest or if its effect, or (where it comprises two or more
distinct items) the effect of any one of its items, is, if taken as a whole,
such as to tend to deprave and corrupt person, who are likely, having regard to
all relevant circumstances, to read, see or hear the matter contained or.
embodied in it].
 139  [(2)] Whoever
(a) sells, lets to hire, distributes, publicly
exhibits or in any manner puts into circulation, or for purposes of sale, hire,
distribution, public exhibition or circulation, makes, produces or has in his
possession any obscene book, pamphlet, paper, drawing, painting, representation
or figure or any other obscene object whatsoever, or
(b) imports, exports or conveys any obscene
object for any of the purposes aforesaid, or knowing or having reason to
believe that such object will be sold, let to hire, distributed or publicly
exhibited or in any manner put into circulation, or
(c) takes part in or receives profits from any
business in the course of which he knows or has reason to believe that any such
obscene objects are for any of the purposes aforesaid, made, produced,
purchased, kept, imported, exported, conveyed, publicly exhibited or in any
manner put into circulation, or
(d) advertises or makes known by any means
whatsoever that any person is engaged or is ready to engage in any act which is
an offence under this section, or that any such obscene object can be procured
from or through any person, or
(e) offers or attempts to do any act which is
an offence under this section,
shall be punished 140[on first conviction with
imprisonment of either description for a term which may extend to two years,
and with fine which may extend to two thousand rupees, and, in the event of a
second or subsequent conviction, with imprisonment of either description for a
term which may extend to five years, and also with fine which may extend to
five thousand rupees].
 140  [Exception This section does not extend to
(a) any book, pamphlet, paper, writing, drawing, painting,
representation or figure
(i) the publication of which is proved to be
justified as being for the public good on the ground that such book, pamphlet,
paper, writing, drawing, painting, representation or figure is in the interest
of science, literature, art of learning or other objects of general concern, or
(ii) which is kept or used bona fide for
religious purposes;
(b) any representation sculptured, engraved, painted or
otherwise represented on or in
(i) any ancient monument within the meaning of
the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of
1958), or
(ii) any temple, or on any car used for the
conveyance of idols, or kept or used for any religious purpose.]
STATE AMENDMENTS
State of Orissa: 
Same as in Tamil Nadu [Vide Orissa Act No. 13 of 1962].
State of Tamil Nadu: 
In section 292 the words "shall be punished with
imprisonment of either description for a term which may extend to three months
or with fine or with both" substitute the following, namely:
shall be punished with imprisonment of either description for a
term which may extend to two years or with fine or with both..
Provided  that for a second or any subsequent offence
under this section, he shall be punished with imprisonment of either
description for a term which shall not be less than six months and not more
than two years and with fine."
[Vide T.N. Act No. 25 of 1960].
State of Orissa:
Section 292A
Same as in Tamil Nadu [Vide Orissa Act No. 13 of 1962].
State of Tamil Nadu:
Add after section 292 the following new section namely:', 'BNS Section': '294', 'BNS Heading': 'Sale, etc., of obscene books, etc.', 'BNS description': 'The Bharatiya Nyaya Sanhita, 2023
294. Sale, etc., of obscene books, etc.
(1) For the purposes of subsection (2), a book, pamphlet, paper, writing, drawing, painting, representation, figure or any other object, including display of any content in electronic form shall be deemed to be obscene if it is lascivious or appeals to the prurient interest or if its effect, or (where it comprises two or more distinct items) the effect of any one of its items, is, if taken as a whole, such as to tend to deprave and corrupt persons who are likely, having regard to all relevant circumstances, to read, see or hear the matter contained or embodied in it.
(2) Whoever (a) sells, lets to hire, distributes, publicly exhibits or in any manner puts into circulation, or for purposes of sale, hire, distribution, public exhibition or circulation, makes, produces or has in his possession any obscene book, pamphlet, paper, drawing, painting, representation or figure or any other obscene object whatsoever in whatever manner; or
(b) imports, exports or conveys any obscene object for any of the purposes aforesaid, or knowing or having reason to believe that such object will be sold, let to hire, distributed or publicly exhibited or in any manner put into circulation; or
(c) takes part in or receives profits from any business in the course of which he knows or has reason to believe that any such obscene objects are, for any of the purposes aforesaid, made produced, purchased, kept, imported, exported, conveyed, publicly exhibited or in any manner put into circulation; or
(d) advertises or makes known by any means whatsoever that any person is engaged or is ready to engage in any act which is an offence under this section, or that any such obscene object can be procured from or through any person; or
(e) offers or attempts to do any act which is an offence under this section, shall be punished on first conviction with imprisonment of either description for a term which may extend to two years, and with fine which may extend to five thousand rupees, and, in the event of a second or subsequent conviction, with imprisonment of either description for a term which may extend to five years, and also with fine which may extend to ten thousand rupees.
Exception.This section does not extend to
(a) any book, pamphlet, paper, writing, drawing, painting, representation or figure
(i) the publication of which is proved to be justified as being for the public good on the ground that such book, pamphlet, paper, writing, drawing, painting, representation or figure is in the interest of science, literature, art or learning or other objects of general concern; or
(ii) which is kept or used bona fide for religious purposes;
(b) any representation sculptured, engraved, painted or otherwise represented on or in
(i) any ancient monument within the meaning of the Ancient Monuments and Archaeological Sites and Remains Act, 1958; or
(ii) any temple, or on any car used for the conveyance of idols, or kept or used for any religious purpose.'}