Erasure of mark denoting that stamp has been used
AI Assist
Summary
Erasing or removing the cancellation mark on a government revenue stamp, or knowingly possessing, selling or disposing of a stamp with that mark erased or a stamp already used, is a criminal offence if done fraudulently or to cause loss to Government. Punishment can be imprisonment up to three years, or fine, or both. The offence is cognizable, bailable and triable by a First Class Magistrate.
Example
Priya buys old government revenue stamps from a market, erases the cancellation mark and sticks them on receipts to reuse. Because she erased the mark with intent to cheat the Government, she 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 Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, 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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