Bharatiya Nyaya Sanhita: Section 184 – Using Government stamp known to have been before used

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.

Simplified Explanation

This section deals with the offense of using a government-issued stamp that has already been used, with the fraudulent intent to cause a loss to the government. The section establishes the penalties for anyone found guilty of such an act.

Key Provisions

1. Offenses Under This Section:
   • It is an offense if a person fraudulently uses a government-issued stamp (intended for revenue purposes) that they know has already been used.
   • The intent behind such actions must be to cause a loss to the government.
2. Punishment for the Offense:
   • A person found guilty of this offense may be punished with:
     • Imprisonment of either description (simple or rigorous) for a term which may extend to two years.
     • Alternatively, or additionally, the person may be fined, or both imprisonment and fine may be imposed.

Explanation and Key Concepts

1. Government Stamp:
   • A government-issued stamp is typically used on documents to signify that the required duty or tax (e.g., stamp duty) has been paid. This could include stamps on contracts, legal documents, or other official communications.
2. Used Stamp:
   • A stamp is considered to be “used” once it has been applied to a document and has served its intended purpose (e.g., payment of duty). A stamp is not intended to be reused once it has been applied.
3. Fraudulent Use:
   • The term fraudulently implies that the person is aware the stamp has been used before and still applies it to another document, intending to deceive or cause financial loss to the government.
4. Intent to Cause Loss to Government:
   • The key element here is that the person must be aware that the stamp has been used before and still intends to evade government revenue by using the stamp a second time.

Examples of Offenses Under Section 184

1. Reusing a Stamp:
   • A person takes a stamp that has already been affixed to a document and tries to use it again on a different document, knowing that the stamp has already been used and that the government revenue is thus being evaded.
2. Fraudulent Use for Personal Gain:
   • A person may knowingly use a previously used stamp on a legal document, such as a contract or deed, to avoid paying the required stamp duty or to defraud the government of the revenue that should be collected from such transactions.
3. Intent to Deceive:
   • A person might use a previously used stamp with the intent to mislead authorities, making it appear as if the document has already had the required stamp duty paid, thereby avoiding the proper legal process.

Penalties Under Section 184

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

Purpose and Rationale

1. Preventing Tax Evasion:
   • This section is designed to prevent tax evasion and ensure proper payment of duties to the government. Reusing government stamps fraudulently could lead to significant financial losses for the state.
2. Maintaining the Integrity of Revenue Collection:
   • The law seeks to maintain the integrity of government revenue systems and ensure that stamps are used only once for their intended purpose.
3. Deterrent Effect:
   • The penalties under this section serve as a deterrent to those who might attempt to circumvent legal requirements by reusing stamps, ensuring that individuals are dissuaded from engaging in such fraudulent activities.

Conclusion

Section 184 of the Bharatiya Nyaya Sanhita 2023 criminalizes the act of fraudulently using a previously used government-issued stamp. This law aims to protect the revenue interests of the government, prevent fraudulent activities, and maintain the integrity of the stamp duty system. The penalties of imprisonment and fines reflect the seriousness of the offense and the need to deter such fraudulent actions.