Bharatiya Nyaya Sanhita: 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

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.

Simplified Explanation

This section addresses the offense of fraudulently altering or removing a government-issued stamp from documents or substances with the intent to cause loss to the government. The offense also includes the use of such stamps for purposes other than their original intended use.

Key Provisions

1. Offenses Under This Section:
   • It is an offense for anyone to:
     • Fraudulently remove or efface any writing or document that bears a government-issued revenue stamp.
     • Remove or efface a stamp that has already been used on a document or writing, with the intent of using that stamp again on a different document or writing.
   • The intent behind such actions must be to cause a loss to the government.
2. Punishment for the Offense:
   • A person found guilty of such an offense can be punished with:
     • Imprisonment of either description (i.e., simple or rigorous imprisonment) for a term that may extend to three years.
     • Alternatively, or additionally, the person can be fined or face both imprisonment and fine.

Explanation and Key Concepts

1. Government Stamp:
   • A government-issued stamp is typically used on documents for the purpose of revenue collection, such as stamp duties on legal documents, contracts, or official correspondence.
2. Effacing Writing:
   • To efface means to erase or remove the writing from the document that has been stamped, or to remove the stamp itself, thereby rendering the document or stamp reusable.
3. Fraudulent Intent:
   • The key element of this section is that the actions of removing or effacing the writing or stamp must be done fraudulently or with intent to cause loss to the government. For instance, if someone removes a used stamp from one document and uses it on another, they may evade paying the proper stamp duty, causing a financial loss to the government.

Examples of Offenses Under Section 183

1. Removing a Stamp:
   • A person removes a government-issued stamp from a contract or legal document that has been used and affixes it to a new document to avoid paying the appropriate stamp duty for the second document.
2. Effacing Document Writing:
   • A person erases or alters the writing on a document that was stamped to make it appear as though the stamp was never used, with the intent to reuse the stamp.
3. Fraudulent Use of Stamps:
   • A person removes a used government stamp from one official document and reuses it on a completely different document, intending to evade the legal requirements for stamp duty, thereby causing financial harm to the government.

Penalties Under Section 183

• Imprisonment: The punishment can be imprisonment of either description (simple or rigorous) for a term up to three years.
• Fine: The convicted person may also be liable to a fine, or both imprisonment and fine.

Purpose and Rationale

1. Preventing Revenue Loss:
   • This section aims to protect the government’s revenue system by penalizing those who attempt to manipulate or reuse government stamps fraudulently.
2. Protecting the Integrity of Official Documents:
   • By criminalizing the removal or alteration of government stamps, the law ensures the integrity of legal documents and prevents fraudulent activities related to tax and revenue collection.
3. Deterrent Effect:
   • The penalties are designed to act as a deterrent against those attempting to evade taxes or other financial obligations to the government by reusing stamps inappropriately.

Conclusion

Section 183 of the Bharatiya Nyaya Sanhita 2023 addresses the fraudulent removal or alteration of government-issued stamps from documents, with the intent to reuse them and avoid payment of appropriate taxes or duties. The section ensures that individuals who attempt to cause loss to the government through these actions face significant penalties, including imprisonment and fines. This provision is part of the broader legal framework to safeguard the financial interests of the state and maintain the integrity of legal documentation.