IPC Section 261: 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.

IPC Section 261: Simplified Explanation 

IPC Section 261 of the Indian Penal Code (IPC) addresses the offence of intentionally effacing, erasing or obliterating any writing from a substance bearing a government stamp. This section is concerned with acts that tamper with the authenticity and integrity of stamped documents, which can be used to perpetrate fraud or evade legal obligations. 

Is IPC Section 261 bailable? 

No, IPC Section 261 is a non-bailable offence. This means that the accused does not have an automatic right to bail and must apply for bail before a magistrate or judge, who will then decide whether or not to grant bail based on the specifics of the case. 

IPC Section 261 Punishment 

The punishment for IPC Section 261 is imprisonment of either description for a term which may extend to three years, or with a fine, or with both. This reflects the seriousness of tampering with government-stamped documents, which can lead to significant legal and financial consequences. 

Example of IPC Section 261 

Consider a scenario where a person named Mohan has a promissory note that bears a government stamp, indicating that it has been officially validated. Mohan, intending to alter the terms of the note to his advantage, uses a chemical solution to efface the original writing on the stamped document and then rewrites the terms. The forgery is detected when the altered document is presented in court as evidence. Upon investigation, it is revealed that Mohan intentionally effaced the writing from the government-stamped document. In this case, Mohan can be prosecuted under IPC Section 261 for tampering with a substance bearing a government stamp.

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