BNS Section 185 — Erasure of mark denoting that stamp has been used

CHAPTER X OF OFFENCES RELATING TO COIN, CURRENCY-NOTES, BANK-NOTES, AND GOVERNMENT STAMPS

Criminal

Punishment

Imprisonment up to 3 years, or fine, or both

As the section puts it: “shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both”

Summary

Whoever, with fraudulent intent or with the intention of causing loss to the Government, erases or removes from a revenue stamp issued by the Government any mark that was put on the stamp to show it had already been used, or knowingly keeps in their possession, sells, or disposes of any such stamp from which that mark has been erased or removed, or sells or disposes of any such stamp which they know 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.

Official 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.

Referred to by

Related Judgments

  • BAIL APPLICATION; NO. 5341 OF 2024; Sabyasachi Devpriya Nishank vs The State of Maharashtra — Bombay High Court (Mumbai Principal Seat) (2025)
  • Jaden Harvey Robert vs The State of Maharashtra and Another, …, …, Mr.Vikas Salvi i/b. Vikas — Bombay High Court (Mumbai Principal Seat) (2025)
  • GAURAV DABAS vs THE STATE GOVT OF NCT OF DELHI — Delhi High Court (2026)
  • AMIT TOMAR vs STATE GOVT OF NCT OF DELHI & ANR — Delhi High Court (2025)

Old <-> New Code Mapping

  • IPC §263 — Erasure of mark denoting that stamp has been used