BNS 183 — Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.

Bharatiya Nyaya Sanhita, 2023

Statutory text

183. 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.
Using Government stamp known to have been before used.

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