Erasure of mark denoting that stamp has been used

What this section does

This section penalises the fraudulent erasure or removal of a cancellation mark from a Government revenue stamp (to make it appear unused), as well as knowing possession, sale, or disposal of such a stamp from which the cancellation mark has been removed or which has already been used.

AI-generated plain-language summary. For the binding statutory text, see India Code (official).

Quick reference

Punishment

Imprisonment of either description for a term which may extend to three years, or fine, or both.

Triable by

Magistrate of First Class

Cognizable

No

Bailable

Yes

Compoundable

No

Ingredients (what prosecution must prove)

1. The accused acted fraudulently or with intent to cause loss to the Government
2. The accused erased or removed a mark impressed on a Government revenue stamp to denote it had been used, OR knowingly possessed, sold, or disposed of such a stamp with the mark erased or removed, OR sold or disposed of a stamp known to have been used

Derived from IPC s.263A.