Consult an Expert
Business Setup
Prefer to talk to a business advisor first?
Book a call backTax & Compliance
Prefer to talk to a business advisor first?
Book a call backTrademark & IP
Prefer to talk to a business advisor first?
Book a call backDocumentation
Prefer to talk to a business advisor first?
Book a call backOthers
Prefer to talk to a business advisor first?
Book a call back
Consult an Expert
Business Setup
Tax & Compliance
Trademark & IP
Documentation
Others
More
Consult an Expert
Business Setup
International Business Setup
Company Name Search
Licenses & Registrations
Web Development
Tax & Compliance
GST and Other Indirect Tax
Changes in Pvt Ltd Company
Changes In Limited Liability Partnership
Mandatory Annual Filings
Labour Compliance
Accounting & Tax
Trademark & IP
Trademark
Design Registration
Documentation
Free Legal Documents
Business Contracts
Personal & Family
Notices
HR Policies
Others
Calculator
NGO Registration
NGO Compliance
Licenses & Registrations
Name Change & Other Conditiions
File an e-FIR
Marriage
File a Consumer Complaint
Lawyer Services
Login
BNS Section 185: Erasure Of Mark Denoting That Stamp Has Been Used
Section 185 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 185 specifically deals with modifying a used stamp to make it look unused for the intent of repurposing and reusing and causing loss to the government treasury.
Definition of BNS Section 185
Section 185 of the Bharatiya Nyaya Sanhita (BNS), 2023 states:
“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.”
Explanation and Illustration of BNS Section 185
This act further elaborates on offences related to revenue stamps being repurposed and reused. The previous sections have covered the provisions for effacing a used stamp for reuse and using an effaced stamp despite knowing it is used. This section further elaborates on the modification of used stamps to make them look unused and the consequent use of such stamps. This section covers two kinds of offences in relation to revenue stamps.
Both these acts are prosecutable under the provisions of section 185 of the BNS.An act that has been proven to be an offence under section 185 is punishable by:
However, there is always the rule of cognizance. While the person who has actually erased the marks from a stamp is obviously aware of its illegality at the time of transmitting, it may not always be the case with someone who has come into possession of the stamp after the marks have been erased. If the person who has been caught with the possession or use of the stamp can prove that the stamp had been received in pristine condition and that all indications of previous use had been removed even before receiving the delivery of such stamp, then the person is recusable under the provisions of this act. Only someone who has knowledge of its pre-used status and still deliberately makes use of such stamps can be prosecuted under the provisions of section 185.
For instance, if a man purchases a stamp, and upon inspection finds the stamp to be unused, then he cannot be blamed if the stamp is later found to be used and manipulated. However, if the purchase was not made from an official vendor and the person who is selling is known to have a sketchy background, then the person purchasing and using the stamp can be held accountable on account of gross negligence and prosecuted under this section for being ‘reasonably aware’.
Disclaimer: The examples provided are for educational purposes only and do not constitute legal advice. They should not be used for legal proceedings or decision-making. For specific legal matters, please consult a qualified legal professional.
Key points in BNS Section 185
This section deals with: Erasure of mark on used stamp
Description of offence:
Punishment for offence:
Exceptions to offence:
Differences Between Section 185 of BNS and its Equivalent IPC Section
The BNS came into force on July 1, 2024, effectively replacing the Indian Penal Code. Section 185 of BNS replaces IPC Section 263. 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 |
|---|---|---|---|
| 185 | Erasure of mark denoting that stamp has been used. | 263 | 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 185 of the Bharatiya Nyaya Sanhita (BNS)
Talk To Experts
Calculators
Downloads
By continuing past this page, you agree to our Terms of Service , Cookie Policy , Privacy Policy and Refund Policy © - Uber9 Business Process Services Private Limited. All rights reserved.
Uber9 Business Process Services Private Limited, CIN - U74900TN2014PTC098414, GSTIN - 33AABCU7650C1ZM, Registered Office Address - F-97, Newry Shreya Apartments Anna Nagar East, Chennai, Tamil Nadu 600102, India.
Please note that we are a facilitating platform enabling access to reliable professionals. We are not a law firm and do not provide legal services ourselves. The information on this website is for the purpose of knowledge only and should not be relied upon as legal advice or opinion.
