BNS Section 185 – Erasure of mark denoting that stamp has been used
The Indian Penal Code (IPC) Section – 263
Erasure of Mark Denoting That Stamp Has Been Used
This section addresses the offense of erasing or removing the marks on Government-issued revenue stamps that denote they have already been used. The fraudulent act of removing these marks is considered a serious crime and is punishable by law. Here is a breakdown of the offense, its implications, and the legal consequences.
Offense Description
It is a crime to fraudulently erase or remove any mark on a government stamp that signifies it has been used for revenue purposes. Such marks are typically applied to ensure that the stamp cannot be reused. The act of removing these marks, or possessing and selling altered stamps, is considered an offense. This is done with the intent to deceive and avoid the payment of required revenue.
Key Points to Understand
| Aspect | Explanation |
|---|---|
| Offense | Erasing or removing a mark that indicates a government stamp has been used. |
| Fraudulent Intent | The act must be done with the intention to deceive the Government by making the stamp appear unused. |
| Marks Denoting Usage | Government stamps are marked to show they have been used, preventing their reuse for a new document. |
| Possession or Sale of Altered Stamps | It is also illegal to possess or sell stamps that have had their usage mark erased or removed. |
| Intent to Deceive | The person must know that the stamp has been used and must act to remove or alter the mark deliberately. |
Punishment for the Offense
The law prescribes serious consequences for those found guilty of erasing or removing marks from used stamps. The punishment for this offense is as follows:
| Punishment | Details |
|---|---|
| Imprisonment | A term of up to 3 years (either simple or rigorous imprisonment). |
| Fine | A fine may also be imposed. |
| Combination | Both imprisonment and a fine can be imposed together. |
Why Is This a Serious Offense?
This crime directly impacts the revenue collection system of the Government. The marks on stamps signify that the required fees or taxes have been paid. By erasing or removing these marks, a person effectively cheats the system, leading to loss of revenue for the Government. The act is a fraudulent attempt to evade paying for new stamps, which is essential for maintaining the integrity of the Government’s financial system.
Legal Classification
| Aspect | Details |
|---|---|
| Cognizable or Non-cognizable | Cognizable – The police can arrest the individual without a warrant. |
| Bailable or Non-bailable | Bailable – Bail can be granted to the accused. |
| Court | Magistrate of the First Class – The case can be tried by a magistrate of the first class. |
Conclusion
Erasing or removing marks from used government stamps is a serious crime with the intent to deceive the Government and avoid paying taxes or fees. This fraudulent act undermines the revenue collection system and results in a loss of revenue for the Government. Those found guilty of this offense face punishment of imprisonment for up to 3 years, a fine, or both. This law ensures that the integrity of the Government’s revenue system is maintained by preventing such fraudulent activities.
