Section 183 BNS: Effacing Writing from Substance Bearing Government Stamp (Formerly Section 261 IPC)

Section 183 of Bharatiya Nyaya Sanhita: Effacing Writing from Substance Bearing Government Stamp

Official Bare Act Text

Override / Mandate Mens Rea (Intent) Actus Reus (Conduct) Punishment Limitation Monetary

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.

Legal Commentary & Landmark Judgments: Section 183

Section 183 penalizes effacing writing from substance bearing a Government stamp, or removing from a document a stamp used for it, with intent to cause loss to the Government, prescribing imprisonment up to three years, or fine, or both.

Stamp Fraud Acts: Effacing writing from a stamped document, or removing an adhesive or judicial stamp from a deed with intent to reuse it.
Intent to Defraud Revenue: Done with intent to cause loss to the Government or to deceive any person.
Protection of State Stamp Revenue: Penalizes document recycling and court-fee stamp reuse syndicates (formerly Section 261 IPC).

Key Landmark Precedents:

State of Maharashtra v. Som Nath Thapa (1996) 4 SCC 659: Examined stamp scam syndicates and the recycling of judicial stamps under penal provisions.
Bhupendra Singh v. State of Punjab (1997) 11 SCC 344: Affirmed that intentional fraud on state stamp revenue carries penal liability.

Courtroom Practice & Strategic Litigation Guidance:

In registry inspections where an advocate's clerk is accused of peeling off court fees, demand a forensic analysis of the adhesive: proving that the stamp was purchased through e-Stamp portals with unique UIN numbers defeats Section 183 BNS allegations.

Section 183: Effacing Writing from Substance Bearing Government Stamp

Section 183 of Bharatiya Nyaya Sanhita: Effacing Writing from Substance Bearing Government Stamp

Legal Commentary & Landmark Judgments: Section 183