BNS Section 184: Using Government Stamp Known To Have Been Before Used

Definition of BNS Section 184

Section 184 of the Bharatiya Nyaya Sanhita (BNS), 2023 states:
“Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.”

Explanation and Illustration of BNS Section 184

Section 183 defines the provisions for the reuse and repurposing of a revenue stamp by effacing it from the intended, original document and applying it on a similar document to avoid paying applicable duty. Section 184 further clarifies, that even if a person has not indulged in effacing an applied stamp from the original document but is in possession of an effaced stamp and decides to use such stamp on a document that requires purchase of fresh revenue stamps, it will be considered as an offence of deliberately causing loss to the government treasury and be prosecuted under the provisions of section 184.

Further, this also means that if there is any reasonable indications to suggest that the stamp has been effaced after being affixed on a document, and if the person still goes ahead and affixes it on another document to falsely indicate that the duty has been paid, they will also be prosecuted under the provisions of section 184.

For instance if a person has a stamp and notices certain markings on the edges which may indicate that the stamp has been previously used, he or she must return the stamp or better still, report it. But if the person ignores this and decides to use the stamp nevertheless, he or she is equally culpable under the provisions of section 184.

Anyone proven guilty of any of the above offences is punishable with:

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.