185. 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.
IPC Section 263 in BNS: Section 185
Erasure of mark denoting that stamp has been used
Section 263 of the Indian Penal Code, 1860 (Erasure of mark denoting that stamp has been used) corresponds to Section 185 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024. Under the BNSS First Schedule, BNS 185 is cognizable, bailable, triable by Magistrate of the first class; punishment: Imprisonment for 3 years, or fine, or both.
Bail, cognizability and punishment
| Section | Offence | Punishment | Cognizable | Bailable | Triable by |
|---|---|---|---|---|---|
| 185 | Erasure of mark denoting that stamps have been used. | Imprisonment for 3 years, or fine, or both. | Cognizable | Bailable | Magistrate of the first class |
Source: BNSS, 2023, First Schedule, Part I.
The BNS applies to offences committed on or after 1 July 2024. Offences committed earlier are charged and tried under the IPC.
Text of BNS Section 185
Full BNS Section 185 and every IPC section it replaced →
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