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

Summary

If a person fraudulently or with the intention of causing loss to the government removes the mark that shows a revenue stamp has already been used, that person commits an offence. It is also an offence to knowingly possess, sell, or give away such a stamp with the mark removed, or to sell or give away a stamp that the person knows has already been used. The punishment for this offence can be imprisonment for up to three years, a fine, or 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.

Related Judgments

• J.P. STATB v. S.C. SRIVAS1AVA — Supreme Court of India (1984)
• .. Petitioner vs 1.Citibank, N.A./Citigroup Inc., — Madras High Court (2012)
• P. JAIN v. S. PRASAD — Supreme Court of India (1973)
• CRL RC/527/2018 — Madras High Court (2018)
• SC (1956) Vol.1 p.506 — Supreme Court of India (1956)
• WP/587/2014 — Madras High Court (2014)
• MODERN TERRY TOWEL LTD v. SOLANKI MULJIBHAI REVABHAI HAR — Supreme Court of India (S)
• A.No.5573/2010/Plaintiff vs 1.Salzer Electronics Limited, — Madras High Court (2010)

Old <-> New Code Mapping

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