Code: Section 184 BNS
Whoever, fraudulently or with intent to cause loss to the Government, uses for
any purpose a stamp issued by Government for the purpose of revenue, which he knows to
have been before used, shall be punished with imprisonment of either description for a term
which may extend to two years, or with fine, or with both.
Explanation of Section 184 BNS
Section 184 of the Bharatiya Nyaya Sanhita, 2023, criminalizes the act of reusing government-issued revenue stamps dishonestly.
If a person knowingly uses a stamp that has already been used before, with an intention to cause financial loss to the Government or with a fraudulent purpose, such an act is punishable under this section.
This section aims to stop revenue fraud by preventing the repeated use of revenue stamps, which should ideally be used only once.
Key Ingredients
- Usage of a Government revenue stamp.
- The person knows the stamp has been used earlier.
- There is fraudulent intent or intention to cause loss to the Government.
Punishment
- Imprisonment up to 2 years; OR
- Fine; OR
- Both
Illustration
Example:
Ramesh executes a property sale agreement and uses a ₹100 revenue stamp on it. Later, he removes that stamp carefully and uses the same stamp on another agreement, knowing it has been used before. This act is punishable under Section 184 BNS.
Common Questions & Answers
1. What is the purpose of Section 184?
To prevent people from misusing revenue stamps and avoid causing loss to the Government.
2. What is the punishment under this section?
Imprisonment up to two years, or fine, or both.
3. Is actual financial loss to the Government necessary to constitute this offence?
No. Even an intention to cause loss or fraudulent intent is sufficient.
4. Does accidental reuse attract this section?
No. The person must knowingly use a previously used stamp fraudulently.
Related Sections (Clickable Internal Links)
For better understanding, you can also read:
- 👉 Section 183 BNS – Effacing Writing From Substance Bearing Government Stamp, Or Removing From Document A Stamp Used For It
- 👉 Section 182 BNS – Making Or Using Documents Resembling 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 180 BNS – Possession Of Forged Or Counterfeit Coin, Government Stamp, Currency-Notes Or Bank-Notes
Conclusion
Section 184 BNS plays a crucial role in preventing fraudulent practices related to revenue stamps and protecting Government revenue. It penalizes any person who knowingly reuses a previously used Government stamp with dishonest intent.
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