Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
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Summary
Removing or erasing a stamp or any writing from a government revenue-stamped paper, or taking a stamp off to use it on another document, with fraud or with intent to cause loss to the Government, is an offence. The rule applies when the act is done knowingly to deceive or harm the Government’s revenue. Punishment is imprisonment up to three years, or fine, or both.
Example
Priya peels a revenue stamp off one sale deed to paste it on another to avoid buying a new stamp. That is removing a stamp with intent to cause loss to the Government and can be punished with up to three years’ imprisonment, or a fine, or both.
Bare Act
Enacted textWhoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
BNSS Classification
- Imprisonment for 3 years, or fine, or both.
- Cognizable
- Bailable
- Triable by Magistrate of the first class.
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