MarriageSolution.in: Reliable Legal Partner


Introduction of Section BNS 184

BNS 184 deals with the fraudulent reuse of government-issued stamps. If a person knowingly uses a stamp that has already been used for its original purpose, with the intent to cheat or cause financial loss to the government, it becomes an offense under this section. The law ensures that each government stamp is used only once, protecting public revenue and preventing fraudulent practices.


The Bharatiya Nyaya Sanhita (BNS) Section 184 replaces the old Indian Penal Code (IPC) Section 262.



What is BNS Section 184 ?

BNS Section 184 defines the offense of using a government-issued stamp, knowing that it has already been used, with the intent to defraud the government or cause financial loss. The offense is punishable with imprisonment, a fine, or both. It is classified as a cognizable and bailable offense, and is triable by any magistrate.


Under Section 184 of the bns act 2023

Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp which he knows to have been used before, shall be punished with imprisonment which may extend to two years, or with fine, or with both.

1. Meaning of “Using a Stamp Known to Have Been Before Used”

  • This means reusing a government-issued stamp (like a revenue stamp or court fee stamp) that has already served its legal purpose.
  • A stamp is meant to be used once, and once cancelled, it cannot be reused.
  • If someone knowingly uses an already used stamp again, it becomes a fraudulent act and is punishable.

2. Who is Covered?

This section applies to any person who fraudulently reuses a government stamp, such as:

  • Businessmen or property dealers who try to save money by reusing stamps.
  • Agents, lawyers, or individuals who handle legal or financial documents.
  • Anyone attempting to cheat the government by avoiding stamp duty.

3. Nature of the Offense

  • Cognizable → Police can arrest without a warrant.
  • Bailable → The accused can apply for bail and may be released while awaiting trial.
  • Non-compoundable → The offense cannot be privately settled; it must go through the court.
  • Triable by Any Magistrate → The case can be heard by a lower court magistrate, which makes the process quicker.

4. Examples of BNS Section 184

Example 1 – Reusing a Stamp for a New Agreement
A person uses a revenue stamp on a property agreement. Later, he carefully removes that stamp and pastes it on another contract to avoid buying a fresh stamp. This act is punishable under BNS 184.

Example 2 – Buying Old Documents with Stamps
A businessman buys old legal papers with used stamps and tries to reuse those stamps for fresh transactions. Since the stamps had already been used once, reusing them amounts to fraud.

Example 3 (Not Guilty Case)
If someone unknowingly uses a used stamp without realizing it was previously used, and without fraudulent intention, they are not guilty under this section.

5. Punishment under BNS Section 184

  • Imprisonment → Up to 2 years
  • Fine → Court may impose a financial penalty
  • Both → In serious cases, both imprisonment and fine may be ordered

6. Importance of BNS Section 184

  • Protects Government Revenue → Ensures the state gets proper revenue from every transaction requiring stamps.
  • Prevents Fraud → Stops people from misusing already used stamps to cheat the government.
  • Maintains Document Integrity → Ensures that legal and financial documents carry valid, original stamps.
  • Continuity of Law → BNS 184 replaces IPC 262 but keeps the same intent with clearer language for modern application.

Section 184 BNS Overview

BNS Section 184 defines the offense of using a government-issued stamp, knowing that it has already been used, with the intent to defraud the government or cause financial loss. The offense is punishable with imprisonment, a fine, or both. It is classified as a cognizable and bailable offense, and is triable by any magistrate.

10 Key Points of BNS Section 184 :

  1. Fraudulent Use of Government Stamps:
    • The section is specifically aimed at preventing the reuse of government-issued revenue stamps. A person commits an offense when they fraudulently use a stamp that has already been used for its official purpose.
    • Detail: This ensures that government stamps are used only once, maintaining the integrity of revenue collection processes.
  2. Intent to Cause Loss to the Government:
    • For an act to be punishable under this section, the offender must have the intention of causing financial harm to the government by reusing a stamp.
    • Detail: This means that the accused must knowingly use the stamp with the understanding that doing so deprives the government of revenue.
  3. Punishment:
    • If convicted under BNS Section 184, the offender can be punished with imprisonment of up to two years, or a fine, or both.
    • Detail: The punishment serves as a deterrent for those who might attempt to defraud the government through the reuse of stamps.
  4. Cognizable Offense:
    • A cognizable offense means that the police can arrest the offender without a warrant.
    • Detail: This classification allows law enforcement to act swiftly to prevent or stop the fraudulent activity.
  5. Bailable Offense:
    • The offense is bailable, meaning the accused has the right to be released on bail while awaiting trial.
    • Detail: This ensures that the accused does not have to remain in custody during the legal proceedings unless there are additional serious charges.
  6. Non-Compoundable Offense:
    • A non-compoundable offense means that the charges cannot be settled or dropped through a compromise between the parties.
    • Detail: This indicates that the offense is serious, and the case must be resolved through the judicial system.
  7. Trial by Any Magistrate:
    • The offense is triable by any magistrate, meaning it can be handled in lower courts, ensuring quicker resolution.
    • Detail: This makes the legal process more accessible and efficient for handling such cases.
  8. Scope of the Law:
    • The law applies to any individual who uses a previously used government stamp for any purpose. It does not matter whether the stamp was reused for personal gain or other reasons, as long as there was an intent to defraud the government.
    • Detail: This ensures broad applicability and covers all possible situations where a stamp could be fraudulently reused.
  9. Revenue Protection:
    • The main purpose of this section is to protect government revenue. By preventing the reuse of stamps, the law ensures that the government receives the proper fees for every transaction requiring a stamp.
    • Detail: This supports the government’s financial integrity and ensures a fair collection of revenue.
  10. Offender’s Knowledge:
    • The law requires that the offender knew or had reason to believe that the stamp was previously used. Accidental or uninformed use of a used stamp is not considered a crime under this section.
    • Detail: This ensures that only those who knowingly attempt to defraud the government are held accountable.

Examples of BNS Section 184:

  1. Example 1:
    • A business owner completes a legal transaction and uses a government-issued stamp on the official document. Later, they attempt to remove the stamp and reuse it for another transaction to avoid paying for a new stamp. This constitutes an offense under BNS Section 184.
  2. Example 2:
    • A person purchases a used document with a government stamp from someone else and tries to use that stamp again on a new legal document, knowing it has already been used. This fraudulent act falls under the purview of BNS Section 184.

BNS 184 Punishment

Punishment:

  • The maximum punishment for an offense under BNS Section 184 is up to two years of imprisonment.

Fine:

  • In addition to or instead of imprisonment, the offender may also be subject to a fine. The exact amount of the fine is determined by the court, based on the severity of the offense.

BNS 184 Punishment for Using Used Government Stamps
Imprisonment or fine for using used Government stamps

BNS 184 bailable or not ?

BNS Section 184 is bailable, which means that an accused person has the right to be granted bail. This allows the individual to avoid being detained while the trial is ongoing unless additional serious charges apply.


Comparison Table – BNS 184 vs IPC 262

Aspect BNS Section 184 IPC Section 262
Offense Using a government stamp, knowing it has already been used, with intent to defraud or cause loss to Government. Fraudulently using a stamp that has already been used, to cheat or cause loss to Government.
Punishment Imprisonment up to 2 years, or fine, or both. Imprisonment up to 2 years, or fine, or both.
Cognizability Cognizable Cognizable
Bailability Bailable Bailable
Compoundability Non-compoundable Non-compoundable
Trial Court Any Magistrate Any Magistrate
Key Difference BNS 184 modernizes IPC 262 but retains the same punishment with simplified legal wording. IPC 262 was the earlier law addressing the fraudulent reuse of government stamps, now replaced.

BNS Section 184 FAQs

What does BNS Section 184 address?

What is the punishment under BNS Section 184?

Is BNS Section 184 a cognizable offense?

Is BNS Section 184 bailable?

Yes, the offense is bailable, allowing the accused to secure bail while awaiting trial.

Is BNS Section 184 a compoundable offense?

Who can try offenses under BNS Section 184?


BNS Section 184 ensures that government-issued stamps cannot be misused or fraudulently reused for personal gain. By prescribing up to two years’ imprisonment or fine, the law discourages revenue loss to the government and maintains the authenticity of official documents. While it mirrors IPC Section 262 in terms of punishment, BNS 184 offers clearer language to make the law more effective in present times.


If you’re facing court proceedings, marriage-related issues, or any legal matter, our team at Marriage Solution – Lawyer Help is ready to guide you. Just complete our easy online enquiry form, and we’ll connect you with the right legal assistance tailored to your needs. helpful. By completing our enquiry form and submitting it online, we can provide customized guidance to navigate through the process.-1/ website may prove helpful. By completing our e


Leave a Reply

Your email address will not be published. Required fields are marked *