BNS Section 183 — Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government

Summary

Whoever, acting fraudulently or with the intent to cause loss to the Government, removes or wipes off any writing or document from a substance that bears a Government revenue stamp, where that stamp had already been used for that writing or document, or removes a used stamp from any writing or document so that the stamp can be reused for a different writing or document, commits an offence. This offence is punishable with imprisonment of either kind for up to three years, or with a fine, or with both.

Official Text

Whoever, 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.

Related Judgments

• SC (2025) Vol.3 p.1309 — Supreme Court of India (2025)
• SC (2025) Vol.11 p.291 — Supreme Court of India (2025)
• SC (2025) Vol.3 p.1531 — Supreme Court of India (2025)
• SC (2025) Vol.6 p.280 — Supreme Court of India (2025)
• SC (2024) Vol.8 p.670 — Supreme Court of India (2024)
• SC (2025) Vol.9 p.283 — Supreme Court of India (2025)
• SC (2025) Vol.4 p.2730 — Supreme Court of India (2025)
• SC (2025) Vol.2 p.80 — Supreme Court of India (2025)

Old <-> New Code Mapping

• IPC §261 — Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government