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IPC, 1860
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IPCChapter XIISection 263
Section263

Erasure of mark denoting that stamp has been used

AI Assist

Summary

Erasing or removing a cancellation mark on a government revenue stamp with fraud or with intent to cause loss to the Government, or knowingly possessing, selling or disposing of a stamp from which that mark has been erased or of a stamp known to be already used, is an offence. The offender can be punished with imprisonment for up to three years, or a fine, or both.

Example

Ravi works at a stationery shop and gets a bundle of used revenue stamps. He scrapes off the cancellation marks and sells them as unused; he can be punished with up to three years' imprisonment, or a fine, or both.

Bare Act

Enacted text

Whoever, 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.

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XII

Chapter XII

Of Offences Relating to Coin and Government Stamps

In this chapter

  • 230“Coin” defined
  • 231Counterfeiting coin
  • 232Counterfeiting Indian coin
  • 233Making or selling instrument for counterfeiting coin
  • 234Making or selling instrument for counterfeiting Indian coin
  • 235Possession of instrument or material for the purpose of using the same for counterfeiting coin
  • 236Abetting in India the counterfeiting out of India of coin
  • 237Import or export of counterfeit coin
  • 238Import or export of counterfeits of the Indian coin
  • 239Delivery of coin possessed with knowledge that it is counterfeit
  • 240Delivery of Indian coin, possessed with knowledge that it is counterfeit
  • 241Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be counterfeit
  • 242Possession of counterfeit coin by person who knew it to be counterfeit when he became possessed thereof
  • 243Possession of Indian coin by person who knew it to be counterfeit when he became possessed thereof
  • 244Person employed in mint causing coin to be of different weight or composition from that fixed by law
  • 245Unlawfully taking coining instrument from mint
  • 246Fraudulently or dishonestly diminishing weight or altering composition of coin
  • 247Fraudulently or dishonestly diminishing weight or altering composition of Indian coin
  • 248Altering appearance of coin with intent that it shall pass as coin of different description
  • 249Altering appearance of Indian coin with intent that it shall pass as coin of different description
  • 250Delivery of coin possessed with knowledge that it is altered
  • 251Delivery of Indian coin, possessed with knowledge that it is altered
  • 252Possession of coin by person who knew it to be altered when he became possessed thereof
  • 253Possession of Indian coin by person who knew it to be altered when he became possessed thereof
  • 254Delivery of coin as genuine which, when first possessed, the deliverer did not know to be altered
  • 255Counterfeiting Government stamp
  • 256Having possession of instrument or material for counterfeiting Government stamp
  • 257Making or selling instrument for counterfeiting Government stamp
  • 258Sale of counterfeit Government stamp
  • 259Having possession of counterfeit Government stamp
  • 260Using as genuine a Government stamp known to be counterfeit
  • 261Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
  • 262Using Government stamp known to have been before used
  • 263Erasure of mark denoting that stamp has been used
  • 263AProhibition of fictitious stamps
Previous · Section 262Using Government stamp known to have been before usedNext · Section 263AProhibition of fictitious stamps