Section 185 BNS: Erasure of Mark Denoting That Stamp Has Been Used (Formerly Section 263 IPC)

Section 185 of Bharatiya Nyaya Sanhita: Erasure of Mark Denoting That Stamp Has Been Used

Official Bare Act Text

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

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.

Legal Commentary & Landmark Judgments: Section 185

Section 185 penalizes the erasure of a mark denoting that a Government stamp has been used, prescribing imprisonment of either description for a term which may extend to three years, or fine, or both.

Chemical or Physical Erasure: Erasing or removing from any stamp cancellation marks, punches, or dates indicating it has been used.
Intent to Defraud Revenue: Done with intent to cause loss to Government or with intent to cause the stamp to be used again.
Protection of Judicial Revenue: Penalizes chemical washing of high-value judicial stamp papers (formerly Section 263 IPC).

Key Landmark Precedents:

State of Maharashtra v. Som Nath Thapa (1996) 4 SCC 659: Examined the Telgi fake stamp scam where cancellation perforations were chemically washed, affirming completed liability under Section 263 IPC (Section 185 BNS).
Trimbak v. State of M.P. (AIR 1954 SC 39): Affirmed that possession of chemically altered revenue stamps establishes guilty intent.

Courtroom Practice & Strategic Litigation Guidance:

In chemical stamp washing prosecutions, demand an FSL chemical report: proving that the paper fibers were subjected to chemical bleaching agents to remove cancellation punches establishes Section 185 BNS guilt.

Section 185: Erasure of Mark Denoting That Stamp Has Been Used

Section 185 of Bharatiya Nyaya Sanhita: Erasure of Mark Denoting That Stamp Has Been Used

Legal Commentary & Landmark Judgments: Section 185