BNS Section 183 – Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government

The Indian Penal Code (IPC) Section – 261

Effacing Writing from Substance Bearing Government Stamp, or Removing from Document a Stamp Used for It, with Intent to Cause Loss to Government

Legal Provision:

This section deals with individuals who fraudulently remove or alter government stamps with the intent to cause loss to the government. This could include removing or effacing writing from a document bearing a government stamp, or removing a stamp used on a document to reapply it to another document without authorization.

Key Points:

1. Offense of Removing or Effacing Government Stamps:

• Fraudulent Actions:
  The offense occurs when a person:
  • Removes or effaces writing from any substance bearing a government stamp used for revenue purposes.
  • Removes a stamp from a document or writing where it was already used, intending to reuse it on a different document.
• Intent to Cause Loss:
  The offense specifically targets fraudulent actions with the intent to defraud the government and cause a loss in revenue collection.

2. Purpose of the Section:

• Protecting Government Revenue:
  The primary aim is to prevent the fraudulent reuse of government stamps, which are issued to certify the payment of required taxes or fees on documents such as contracts, legal agreements, or bills.
• Revenue Loss Prevention:
  By tampering with stamps, individuals seek to evade paying the required fees or taxes again, thus depriving the government of the rightful revenue.

3. Types of Actions Considered Illegal:

• Removing Writing from a Document:
  Effacing or erasing writing on a document bearing a government stamp to make the stamp look unused and allowing it to be reused fraudulently.
• Removing Stamps from Documents:
  Taking a stamp from one document and attempting to reapply it to another document to circumvent payment for a new stamp.

4. Punishment:

• Imprisonment:
  The penalty for such actions includes imprisonment of either description (simple or rigorous) for a term that may extend to three years.
• Fine:
  Alternatively, the offender may be fined or face both imprisonment and a fine.

5. Fraudulent Intent:

• Key Element:
  The act must be done with the intent to defraud the government or cause a loss by reusing the stamp without paying the due fees.
• Accidental Acts:
  If the removal or alteration of the stamp or writing is accidental or unintentional, it would not typically be considered an offense unless it is proven to be done with fraudulent intent.

6. Protecting Revenue Collection:

• Revenue Protection:
  Government stamps are a means of collecting taxes and fees for transactions. This law ensures individuals cannot circumvent this system by tampering with or reusing stamps.

Legal Classification:

This section plays a crucial role in maintaining the integrity of government revenue systems. By targeting individuals who tamper with government stamps or documents, it aims to prevent fraudulent activities that could deprive the government of its rightful revenue. The law treats such offenses seriously, imposing significant penalties to deter such fraudulent actions.

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