Section 183 BNS: Effacing Writing or Removing a Government Revenue Stamp

Section 183 of the Bharatiya Nyaya Sanhita, 2023 addresses fraudulent interference with a Government revenue stamp after the stamp has been used on a writing, document or other substance. The provision targets conduct intended to enable reuse of the stamp and thereby cause loss to the Government.

Bare Act Text of Section 183 BNS

Meaning and Scope of Section 183 BNS

The section protects Government revenue by criminalising the deliberate removal or effacement of material associated with a revenue stamp when the object is to make that used stamp available for another document or writing.

The provision applies in two closely related situations. First, a person removes or effaces the writing or document from a substance bearing a Government revenue stamp. Second, a person removes the used Government revenue stamp itself from a writing or document. In either case, the conduct must be fraudulent or accompanied by an intent to cause loss to the Government, and the reuse of the stamp for a different writing or document is central to the offence.

Essential Ingredients of the Offence

For Section 183 to apply, the facts should disclose the following elements:

1. There is a stamp issued by the Government for the purpose of revenue.
2. The stamp has already been used for a writing or document.
3. The accused removes or effaces the relevant writing or document from the stamped substance, or removes the used stamp from the writing or document.
4. The act is done fraudulently or with intent to cause loss to the Government.
5. The object is that the stamp may be used for a different writing or document.

Meaning of the mental element

The wording requires more than an accidental alteration or detachment. The act must be fraudulent or intended to cause Government loss. The prosecution must therefore establish the prohibited act together with the required dishonest or loss-causing purpose from the surrounding facts and evidence.

Punishment and Procedural Classification

A person convicted under Section 183 may be punished with imprisonment of either description for a term extending up to three years, or with fine, or with both.

The Bharatiya Nyaya Sanhita, 2023 came into force on 1 July 2024, subject to the separate commencement position originally notified for Section 106(2). Section 183 itself is in force.

Corresponding Provision Under the Indian Penal Code

Section 183 BNS substantially carries forward the subject previously dealt with by Section 261 of the Indian Penal Code, 1860. For conduct occurring before the new criminal laws came into force, the applicable provision may depend on the date of the alleged offence and the relevant saving provisions.

Related BNS Sections

Section 183 forms part of the group of BNS provisions concerning coin, currency-notes, bank-notes and Government stamps. Nearby provisions cover related forms of misuse or interference with Government stamps.

• Section 181 - Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes
• Section 182 - Making or using documents resembling currency-notes or bank-notes
• Section 184 - Using Government stamp known to have been before used
• Section 185 - Erasure of mark denoting that stamp has been used
• Section 186 - Prohibition of fictitious stamps

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