Section 185Erasure of mark denoting that stamp has been used

Chapter X — Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps

Copied from the Official Gazette. Not yet reviewed by a qualified legal professional.

Text of the law

Official text (Gazette) Not yet legally reviewed

Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

Amendments, judgments and appeal information have not been added for this section yet.

Where this text comes from: Gazette of India, Extraordinary, No. 53, 25 December 2023 (Act No. 45 of 2023)
Type of text: Official text (Gazette)
Pages in the Gazette: p. 53
Text version: As originally enacted in 2023. This text may not reflect subsequent amendments or commencement notifications. Last status check: 6 November 2026.
When the Act came into force: 1 July 2024, under Government notification S.O. 850(E), dated 23 February 2024. Read notification S.O. 850(E) in the Gazette of India (PDF, opens in a new tab)The notification excluded section 106(2); see the note on that section.Whether an excluded provision was brought into force later has not been independently confirmed. Checked against the Gazette on 6 November 2026. Not yet reviewed by a qualified legal professional.
Checked by computer against the Gazette?: Yes, words and structure match
Reviewed by a qualified legal professional?: Not yet
Copied on: 6 Nov 2026

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