BNS 185 : Erasure of mark denoting that stamp has been used.

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Introduction of Section BNS 185

BNS Section 185 deals with the offense of erasing or removing marks from government-issued stamps that indicate they have already been used. Such marks are placed to prevent the reuse of stamps, ensuring proper collection of government revenue. If someone fraudulently removes these marks or possesses or sells such tampered stamps, they are guilty under this section. The law ensures that stamps are used only once, protecting government income and discouraging fraudulent practices.

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The Bharatiya Nyaya Sanhita (BNS) Section 185 replaces the old Indian Penal Code (IPC) Section 263.

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What is BNS Section 185 ?

BNS Section 185 pertains to fraudulent acts involving government-issued revenue stamps. Specifically, it addresses the erasure or removal of any mark on a government stamp that indicates the stamp has already been used. This section is designed to prevent fraud and loss of government revenue by ensuring that used stamps cannot be reused.

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Under Section 185 of the bns act 2023

Whoever, fraudulently or with intent to cause loss to the Government, erases or removes from a stamp issued by the Government for denoting a duty, any mark put upon it for the purpose of denoting that it 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, shall be punished with imprisonment which may extend to three years, or with fine, or with both.

1. Meaning of “Erasure of Mark Denoting Used Stamp”

• Government stamps are meant to be used once.
• When a stamp is used, a mark (such as cancellation, signature, perforation, or impression) is placed on it to show it has already served its purpose.
• If someone removes or erases this mark to make the stamp appear unused (so it can be reused), it is fraud against the government.
• Even possessing or selling such tampered stamps knowingly is punishable.

2. Who is Covered?

This section applies to any person who:

• Erases or removes cancellation marks on stamps.
• Possesses stamps that have been tampered with.
• Sells or distributes such stamps knowing they were already used.
• Tries to make personal profit or avoid stamp duty at the expense of government revenue.

3. Nature of the Offense

• Cognizable → Police can arrest without a warrant.
• Bailable → The accused can apply for bail and may be released during trial.
• Non-compoundable → The case cannot be privately settled and must go through court.
• Triable by Magistrate of First Class → Heard by a competent lower court judge.

4. Examples of BNS Section 185

Example 1 – Reusing an Erased Stamp
A person scrapes off the ink cancellation on a used revenue stamp and attaches it to a new contract. This amounts to erasing a mark that showed prior use, and it is punishable under BNS 185.

Example 2 – Selling Tampered Stamps
A shopkeeper buys old documents with used stamps, removes the cancellation marks, and sells the “cleaned” stamps to others. Since he knowingly disposes of tampered stamps, he is guilty under this section.

Example 3 (Not Guilty Case)
If someone unknowingly buys an old document with a tampered stamp and keeps it without intent to reuse or defraud, they are not guilty because there was no fraudulent intention.

5. Punishment under BNS Section 185

• Imprisonment → Up to 3 years.
• Fine → A monetary penalty may also be imposed.
• Both → The court can impose both imprisonment and fine in serious cases.

6. Importance of BNS Section 185

• Protects Government Revenue → Prevents loss of money due to fraudulent reuse of stamps.
• Maintains Legal Integrity → Ensures every legal or financial document carries fresh, valid stamps.
• Discourages Fraud → Penalizes even possession or sale of tampered stamps, tackling the problem at multiple levels.
• Supports Transparency → Encourages fair transactions and stops backdoor methods of avoiding taxes.

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Section 185 BNS Overview

BNS Section 185 makes it an offense to erase or remove marks on any government-issued stamp that denotes it has been used, with the intent to cause loss to the government. It also applies to the possession, sale, or disposal of such tampered stamps. The offense is punishable by imprisonment, fine, or both.

10 Key Points of BNS Section 185 :

1. Fraudulent Erasure of Marks on Government Stamps:
   • This section criminalizes the act of removing or erasing marks on a government-issued stamp, which are placed to show the stamp has already been used. The act of altering these stamps is considered fraudulent.
2. Intent to Defraud the Government:
   • The key element of the offense is the intent to cause financial loss to the government. The law targets those who attempt to reuse stamps in order to avoid paying additional taxes or fees.
3. Possession of Altered Stamps:
   • Not only does this section address those who erase marks on stamps, but it also criminalizes the possession of such stamps. Knowingly possessing a tampered stamp is considered an offense under this section.
4. Sale or Disposal of Used or Tampered Stamps:
   • The law covers individuals who sell or dispose of government stamps with removed or erased marks. This ensures that the entire supply chain of these fraudulent actions is addressed.
5. Knowledge of Stamp Being Previously Used:
   • The law requires that the person either knows or has reason to believe that the stamp has been used before. This element focuses on awareness of the fraud, preventing claims of ignorance.
6. Punishment for Offenders:
   • The punishment under BNS Section 185 can extend to three years of imprisonment, which signifies the seriousness of the offense. This may be coupled with a fine, or in some cases, both imprisonment and a fine.
7. Non-Compoundable Offense:
   • The offense under this section is non-compoundable, meaning it cannot be privately settled between the parties involved and must be prosecuted through legal proceedings.
8. Cognizable and Bailable Offense:
   • BNS Section 185 is classified as a cognizable offense, which allows law enforcement to arrest without a warrant. However, it is also a bailable offense, meaning the accused can be released on bail while awaiting trial.
9. Tried by Magistrate of the First Class:
   • Offenses under this section are triable by a magistrate of the first class, ensuring that cases are handled by experienced judicial authorities.
10. Revenue Protection:
    • The primary purpose of this law is to protect government revenue by preventing the reuse or fraudulent handling of stamps, ensuring that every transaction is properly taxed or accounted for.

Two Examples of BNS Section 185

1. Example 1:
   • A businessman purchases a used government revenue stamp and erases the mark indicating it was previously used. He then uses the same stamp for a new transaction, defrauding the government of revenue. Under BNS Section 185, he can be punished with up to three years of imprisonment, a fine, or both.
2. Example 2:
   • A person buys a used stamp, knowing that the mark indicating previous use has been erased. He sells the tampered stamp to another individual for reuse. This act makes him guilty under BNS Section 185, and he faces legal consequences, including imprisonment and fines.

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BNS 185 Punishment

1. Punishment:
   • The maximum punishment for violating BNS Section 185 is up to three years of imprisonment.
2. Fine:
   • Along with imprisonment, the offender may also be subject to a fine, with the specific amount being determined by the court based on the circumstances of the case.

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BNS 185 bailable or not ?

BNS Section 185 is classified as a bailable offense. This means that the accused has the right to be granted bail, allowing them to avoid being detained until the trial concludes, unless there are other serious charges involved.

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Comparison Table – BNS 185 vs IPC 263

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BNS Section 185 FAQs

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Conclusion

BNS Section 185 plays an important role in protecting government revenue by ensuring stamps are used only once. By penalizing the erasure of cancellation marks and the possession or sale of tampered stamps, the law prevents fraudulent practices and secures the integrity of official documents. Compared to IPC Section 263, the new BNS provision continues the same principles but with updated clarity, making it easier for enforcement and judicial authorities to uphold accountability.

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