Bharatiya Nyaya Sanhita, 2023
Section 183
Effacing writing from substance bearing Government stamp, or removing from document
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.
Why this exists
Government revenue stamps (like those on legal documents, licenses, or receipts) show that a duty or tax has been paid. If people could erase old writing or reuse stamps, the state would lose revenue and fraudulent documents could be passed off as duly stamped. This provision, carried forward from colonial-era stamp-fraud law, protects the integrity of the stamp revenue system.
Common misconceptions
- Myth: It's only illegal if you forge the stamp itself.
Fact: You don't need to forge anything — simply erasing writing or removing a genuine stamp to reuse it fraudulently is enough to attract this offence. - Myth: This only applies to big fraud cases.
Fact: Even small-scale reuse of a stamp paper to dodge duty, done dishonestly, can attract punishment under this section.