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.
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
The Indian Penal Code, 1860Central Act · Act 45 of 1860
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Bharatiya Nyaya Sanhita, 2023, with effect from 1 July 2024
Where this provision sits
| Act | The Indian Penal Code, 1860 |
|---|---|
| Section | 261 |
| Marginal note | Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government |
| Jurisdiction | Central |
| Status | Repealed |
| Judgments citing it | 2 |
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