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
Section 183 falls under Chapter 10 of the Bharatiya Nyay Sanhita (BNS). Chapter 10 covers offences relating to coin, currency-notes, bank-notes, and government stamps. Each section under this chapter deals with different offences related to legal tender and revenue stamps. Section 183 specifically deals with the offence of fraudulently repurposing and reusing revenue stamps officially purchased for a different purpose. Let us take a closer look at its provisions.
Definition of BNS Section 183
Section 183 of the Bharatiya Nyaya Sanhita (BNS), 2023 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.”
Explanation and Illustration of BNS Section 183
This section deals more specifically with revenue stamps. Revenue stamps are often purchased and affixed over documents that require a tax / cess / duty to be paid for the registration and execution of the document to indicate that the applicable dues have been deposited with the government treasury. However, since these stamps are removable, it might encourage some people to efface these stamps from their intended, original document and reuse them on other similar documents in order to save costs.
For instance a person may buy two apartments and get the registration done for one property. He may then efface the stamp applied on the registered documents and apply them on the documents of the unregistered papers and photocopy them, making it appear that registration duty on both apartments has been paid.
However, this is a denial of revenue due to the government and affects the overall economy. Besides, non-payment of applicable duty to save costs falls under the same umbrella as tax evasion. This section lays out the provisions for such an offence.
The punishment for such an offence can be
However, the section clarifies right at the outset that such an act has to be carried out fraudulently or with intent to cause loss. This means that the offence has to be cognizable, that is with awareness or with enough reason to be aware. If it can be proven that the offender who had carried out such an act has done so without being aware of the consequences or without having an understanding of the purpose of revenue stamps, then the judge may treat the matter more leniently with the possibility of recusal from any legal proceedings.
Key points in BNS Section 183
This section deals with: Removing used stamps for reuse.
Description of offence:
Punishment for offence:
Exceptions to offence:
Differences Between Section 183 of BNS and its Equivalent IPC Section
The BNS came into force on July 1, 2024, effectively replacing the Indian Penal Code. Section 183 of BNS replaces IPC Section 261. Let us look at the changes that have been made in the provisions of the new section in comparison to the old one.
| BNS Sections/Subsections | Subject | IPC Sections | Summary of Comparison |
|---|---|---|---|
| 183 | Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government | 261 | No change in provisions for offence. |
Why Choose Vakilsearch for Bharatiya Nyaya Sanhita (BNS)?
Understanding the new Bharatiya Nyaya Sanhita (BNS) laws can be confusing, but Vakilsearch is here to make it easy for you. Here’s why we’re the right choice:
- Expert Help: Our lawyers know the BNS sections inside out and can guide you through how the new laws apply to you or your business.
- Simple and Clear: We break down all the legal jargons into simple language, so you can easily understand what steps to take.
- Personalised Service: Whether you need help with specific BNS sections for women or other legal concerns, we provide advice and support tailored to your situation.
- Experienced Team: We’ve helped thousands of clients understand about the old IPC sections, and now we’re ready to help you transition smoothly to the new BNS laws.
FAQs about Section 183 of the Bharatiya Nyaya Sanhita (BNS)
What does 'effacing writing from a substance bearing Government stamp' mean?
When a government stamp is applied to a document or package, a seal or a writing is made on it to indicate that the stamp has been used and can no longer be used for any other package. When someone removes this writing to make it look like the stamp is unused, it is called effacing writing bearing a government stamp.
Is it illegal to remove a stamp from a document under Section 183 of the BNS?
Yes, it is illegal to remove stamps from a document under Section 183 as a stamp can only be used once. Using a stamp again without paying the relevant duty is an offence.
What are the penalties for tampering with a Government stamp as per Section 183?
Any person found guilty of offence under the provisions of Section 183 shall be punished with imprisonment for a term that may extend to three years along with fine.
Does Section 183 apply to old or unused Government-stamped documents?
No, section 183 does not apply to old or unused stamps unless the stamp duty for that category of stamps has been changed or the circulation of the stamp has been prohibited.
Are there any exceptions for accidental removal of Government stamps under Section 183?
Accidental removal of government stamps is not an offence. Only removing a government stamp with the intent to reuse it is an offence under this section.
