Code: Section 185 BNS
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.
Explanation of Section 185 BNS
Section 185 of the Bharatiya Nyaya Sanhita, 2023, criminalizes tampering with revenue stamps to make them appear unused. It also penalizes possession, sale, or disposal of such tampered or previously used stamps.
This provision protects Government revenue and the authenticity of stamp duties, which form a significant source of revenue.
Key Elements
- Erasure or removal of a mark denoting that a Government revenue stamp has already been used.
- Possession, sale, or disposal of a stamp from which such mark has been erased.
- Possession, sale, or disposal of a stamp which the person knows to have been previously used.
- Fraudulent intent or intent to cause loss to the Government.
Punishment
- Imprisonment up to 3 years; OR
- Fine; OR
- Both
Illustration
Example:
A person, Ajay, buys used revenue stamps from scrap documents. He carefully removes the cancellation mark on them to make them look new and sells these stamps to others. This act is punishable under Section 185 BNS.
Common Questions & Answers
1. What is the primary objective of Section 185 BNS?
To prevent revenue loss by punishing the fraudulent reuse of Government revenue stamps.
2. What kind of act is punishable under this section?
Erasing or removing the usage mark on a Government stamp, or knowingly selling/possessing such tampered or used stamps.
3. What is the maximum punishment under Section 185 BNS?
Imprisonment for up to three years, or fine, or both.
4. Is possession without knowledge punishable?
No. There should be knowledge of the tampering or previous use to constitute an offence.
Related Sections (Clickable Internal Links)
For better clarity, you can also refer:
- 👉 Section 184 BNS – Using Government Stamp Known To Have Been Before Used
- 👉 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
Conclusion
Section 185 BNS ensures that no person unlawfully tampers with revenue stamps to make them appear unused. It plays a crucial role in safeguarding the Government’s revenue collection system.
For more detailed BNS Section explanations, visit 👉 ApniLaw.com
