Code : Section 183 BNS
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.
Explanation of Section 183 BNS
Section 183 of the Bharatiya Nyaya Sanhita, 2023, penalizes any fraudulent act of:
- Erasing or removing any writing from a substance that bears a government-issued revenue stamp.
- Removing a used government stamp from any document so that the stamp can be misused again.
The primary objective of this provision is to prevent individuals from reusing government revenue stamps dishonestly, which could cause financial loss to the government.
This section is a protective legal measure against revenue fraud.
Essential Elements of the Offence
- Fraudulent intention or intent to cause loss to the Government.
- Effacing writing from a stamped substance OR removing a stamp from a document.
- Purpose: To use the same stamp again fraudulently.
- Punishment
- Imprisonment up to 3 years; OR
- Fine; OR
- Both
Illustration
Example 1:
A person buys a stamped paper of ₹500 for executing an agreement. After executing the agreement, he removes the writing from the stamp paper carefully to reuse the stamp for another agreement. This act is punishable under Section 183 BNS.
Example 2:
A dishonest person carefully removes the revenue stamp affixed on a document and pastes it on another document to avoid purchasing a fresh stamp. This is an offence under Section 183.
Common Questions & Answers
1. What is the purpose of Section 183 BNS?
It aims to prevent fraudulent reuse of government revenue stamps and protect government revenue.
2. What is the punishment under Section 183?
Imprisonment of up to three years, or fine, or both.
3. Is actual loss to the Government necessary to constitute an offence?
No. Even the intention to cause loss is enough to attract punishment.
4. Can accidental removal of stamp attract this section?
No. There must be fraudulent intent or deliberate intention to cause loss to the Government.
Related Sections (Clickable Internal Links)
For better clarity, you may refer:
- 👉 Section 178 BNS – Counterfeiting Coin, Government Stamps, Currency-Notes Or Bank-Notes
- 👉 Section 179 BNS – Using As Genuine, Forged Or Counterfeit Coin, Government Stamp, Currency-Notes Or Bank-Notes
- 👉 Section 180 BNS – Possession Of Forged Or Counterfeit Coin, Government Stamp, Currency-Notes Or Bank-Notes
- 👉 Section 181 BNS – Making Or Possessing Instruments Or Materials For Forging Or Counterfeiting Coin, Government Stamp, Currency-Notes Or Bank-Notes
- 👉 Section 182 BNS – Making Or Using Documents Resembling Currency-Notes Or Bank-Notes
Conclusion
Section 183 BNS is aimed at safeguarding the Government’s revenue interests by criminalizing fraudulent acts related to the misuse of revenue stamps. It deters dishonest individuals from misappropriating government-issued stamps for personal gain.
For detailed explanations of all BNS sections, visit 👉 ApniLaw.com
