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 Government revenue stamp, or erasing writing from a substance bearing such a stamp, with fraudulent intent or to cause loss to the Government, is an offence. It applies when the stamp is taken off so it can be reused on another document. Punishment: imprisonment (simple or rigorous) up to three years, or fine, or both.
Example
Rohan peels a revenue stamp off a tenancy document so he can use it on another paper, intending to cheat the revenue department. He can be punished with up to three years imprisonment, or a fine, or both under this provision.
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.
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