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

Section 185: Erasure of mark denoting that stamp has been used

The Bharatiya Nyaya Sanhita, 2023

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.

Corresponding IPC provision

As given in the correspondence table of the National Crime Records Bureau (Ministry of Home Affairs). Read both texts before relying on it. NCRB table

Practise questions on Bharatiya Nyaya Sanhita