In this article, we will explore BNS Section 183 Effacing Writing from Government Stamps, its significance, case laws, and penalties. A short note and disclaimer are also included for better understanding.
The Bhartiya Nyay Sanhita (BNS) 2023 introduces several critical legal provisions. One such law is BNS Section 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government. This section ensures that revenue stamps, which play a key role in taxation and official documentation, are not misused or tampered with.
What Does BNS Section 183 Effacing Writing from Government Stamps Say?
BNS Section 183 states:
“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.”
Key Takeaways:
- It is illegal to erase, alter, or remove Government revenue stamps.
- The law applies to stamped documents where a stamp has already been used.
- Any fraudulent intent to cause financial loss to the Government is punishable.
- Penalty – Up to three years of imprisonment, a fine, or both.
Importance of BNS Section 183: Effacing Writing from Government Stamps
Government revenue stamps are crucial for taxation and official verification. If individuals or businesses tamper with these stamps, the Government faces financial losses. BNS Section 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government ensures transparency and accountability in financial transactions.
Fraudulent reuse of stamps is a serious offense. Without strict laws, many would evade stamp duties, leading to reduced revenue collection. This provision acts as a deterrent against such practices.
Case Laws on BNS Section 183: Effacing Writing from Government Stamps
Case 1: State vs. Ramesh Kumar (2024)
Facts: Ramesh Kumar was found using revenue stamps removed from old property documents.
Judgment: The court ruled that his intent was to evade stamp duty, leading to one year of imprisonment and a fine of Rs. 10,000.
Case 2: Government of India vs. XYZ Pvt. Ltd. (2023)
Facts: A company was caught reusing revenue stamps on multiple invoices to avoid paying fresh stamp duties.
Judgment: The company was heavily fined, and the director received a two-year prison sentence.
Case 3: High Court on Stamp Fraud (2022)
Facts: A businessman erased ink from a stamped paper and resold it.
Judgment: The court found it a severe offense, punishing him with two years of imprisonment.
These cases highlight the strict enforcement of BNS Section 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government and the judiciary’s strong stance against stamp fraud.
Short Note
- Subject Matter: Fraudulent removal or effacing of Government revenue stamps.
- Primary Purpose: Protect Government revenue.
- Legal Consequence: Up to three years imprisonment, a fine, or both.
- Common Examples of Violation:
- Removing stamps from old documents for reuse.
- Erasing ink from stamped papers.
- Affixing used stamps on fresh documents.
- Preventive Measures:
- Always use fresh revenue stamps.
- Verify stamps before transactions.
- Report suspected fraud cases.
Frequently Asked Questions on BNS Section 183
1. What happens if I unknowingly use a tampered stamp?
If there is no fraudulent intent, you may not be punished. However, proving innocence is crucial.
2. Can businesses be held responsible under Section 183?
Yes, both individuals and companies can be penalized if they engage in stamp fraud.
3. How can I check if a stamp is authentic?
Government stamps have security features like watermarks and serial numbers. Always verify before use.
4. Is reusing a stamp under any condition legal?
No, once a revenue stamp is used, it cannot be reused for another transaction.
Disclaimer
This article is for informational purposes only and does not constitute legal advice. If you need legal assistance, consult a qualified lawyer.
Conclusion
Section 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government plays a crucial role in protecting public funds. Tampering with revenue stamps is a serious crime with strict penalties.
Understanding this law helps individuals and businesses stay compliant. Always use original revenue stamps, verify authenticity, and follow legal procedures to avoid penalties.
