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

Summary

If someone, with dishonest intentions or to cause financial loss to the government, removes or erases any writing from a material that has a revenue stamp on it, or takes a used stamp off one document so it can be reused on another document, they can be punished with imprisonment for up to three years, or a fine, or 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.

Referred to by

• IPC §263A — Prohibition of fictitious stamps

Old <-> New Code Mapping

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