IPC 263

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Introduction of IPC 263 and 263A

IPC 263 and 263A contains various laws to prevent fraud and protect government revenue. IPC Section 263 deals with tampering with revenue stamps, while IPC Section 263A focuses on counterfeit or fictitious stamps. Both sections aim to stop the misuse of official government stamps, ensuring that they remain valid and trustworthy for legal and financial transactions.

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What is IPC Section 263 ?

IPC Section 263 punishes anyone who fraudulently removes, erases, or alters the mark on a government-issued revenue stamp to make it appear unused. This includes:

• Removing cancellation marks from used revenue stamps.
• Possessing or selling such tampered stamps.
• Reusing stamps illegally to avoid paying government fees.

This law prevents financial loss to the government and ensures that revenue stamps are used correctly. Anyone found guilty under IPC 263 can face imprisonment for up to 3 years, a fine, or both.

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What is IPC Section 263A ?

IPC Section 263A deals with fictitious or counterfeit stamps. It punishes:

• Making fake government stamps (postage or revenue stamps).
• Selling or using counterfeit stamps.
• Possessing tools to create fake stamps.

This law is crucial in preventing fraud related to official documents and financial transactions. The punishment includes a fine of up to ₹200, and the court may also seize fake stamps and materials used for making them.

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Section 263 IPC in Simple Points

1. Erasure or Removal of Mark on a Used Stamp (IPC 263)

Fraudulently removing or erasing cancellation marks from government-issued revenue stamps is a serious offense under IPC 263. This act is considered an attempt to reuse stamps that have already served their purpose, leading to a direct financial loss to the government. The law applies to both individuals who alter stamps themselves and those who knowingly possess or sell such stamps. Even if a person is not directly involved in erasing the mark but is caught with altered stamps, they can still be charged under this section. The objective of this law is to maintain the integrity of government-issued stamps and prevent revenue loss. Conviction under this section can result in imprisonment, a fine, or both, depending on the severity of the offense.

2. Possession and Sale of Used Stamps with Erased Marks (IPC 263)

Under IPC 263, if a person knowingly possesses or sells a used stamp that has been tampered with to remove cancellation marks, they are guilty of an offense. The law does not require the prosecution to prove that the accused was directly involved in altering the stamp; mere possession with intent to sell is enough to establish guilt. This provision ensures that individuals do not benefit from reusing stamps illegally. It also helps law enforcement curb the circulation of fraudulently altered stamps in markets where legal documents require revenue stamps. By penalizing both possession and sale, IPC 263 creates a strict deterrent against tampering with government-issued stamps.

3. Dealing with Fictitious Stamps (IPC 263A)

IPC 263A targets the creation, possession, and sale of fake or counterfeit stamps that falsely appear to be issued by the government. This includes producing fake postage stamps, revenue stamps, or any material that imitates a real government stamp. The law applies not only to those who manufacture such stamps but also to those who distribute, sell, or knowingly use them. Even possessing materials or tools used for making fake stamps is a punishable offense. This law is crucial in preventing fraudulent activities that can harm government revenues and disrupt the authenticity of official documents. Convictions under IPC 263A can lead to fines and confiscation of counterfeit materials.

4. Use of Fictitious Stamps for Government-Related Transactions (IPC 263A)

Using a fictitious stamp for any postal or revenue-related purpose is a direct violation of IPC 263A. This means that if someone knowingly submits a fake stamp on official documents, postage, or tax-related transactions, they can be charged under this law. The law does not differentiate between minor and major offenses—any fraudulent use of a fictitious stamp is punishable. Since government stamps authenticate transactions, the misuse of counterfeit stamps undermines trust in official documents. To prevent such fraud, IPC 263A allows for the seizure and forfeiture of fake stamps and materials used to produce them.

5. Punishment and Legal Consequences of IPC 263 & 263A

Under IPC 263, offenders can face up to 3 years of imprisonment, a fine, or both, depending on the severity of the crime. This applies to those who erase or remove marks from used stamps and those who sell or possess such stamps. IPC 263A, which deals with fictitious stamps, carries a lighter punishment—a fine of up to ₹200—but also allows for the seizure of counterfeit materials. While IPC 263 is non-bailable and a serious offense, IPC 263A is bailable, meaning an accused can get bail easily. These punishments ensure that individuals do not attempt to manipulate government-issued stamps for personal gain.

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Section 263 IPC Overview

This section deals with the fraudulent removal or erasure of marks from government-issued stamps that indicate prior use. It is a crime to erase or alter any mark placed on a stamp to reuse it, sell it, or possess such altered stamps. The law aims to prevent revenue loss to the government by ensuring stamps are not illegally reused or circulated.

10 Key Points of IPC 263

1. Fraudulent Erasure of Stamp Marks
   The law punishes any person who fraudulently removes or erases a mark from a stamp that signifies it has already been used. This act is considered an attempt to deceive authorities and cause financial loss to the government.
2. Possession of Altered Stamps
   If a person is found in possession of a stamp from which the usage mark has been erased or altered, they can be prosecuted under IPC 263. This applies even if they did not personally alter the stamp but intended to use or sell it.
3. Selling or Disposing of Altered Stamps
   The law also criminalizes selling, distributing, or disposing of altered stamps. Any person who knowingly sells such stamps, or intends to distribute them for reuse, commits an offense.
4. Intent to Cause Loss to Government
   IPC 263 specifically targets those who engage in these acts with the intent to defraud the government. The law ensures that government revenue remains protected from fraudulent activities involving revenue stamps.
5. Imprisonment and Fine as Punishment
   Any person found guilty under IPC 263 can face imprisonment of up to three years, a monetary fine, or both. The severity of the punishment depends on the extent of the fraudulent activity.
6. Both Cognizable and Non-Bailable Offense
   IPC 263 is considered a cognizable offense, meaning police can arrest without prior approval. It is also non-bailable, meaning bail is not granted automatically and requires court approval.
7. Stamp Reuse is Strictly Prohibited
   The reuse of government stamps for fraudulent purposes is strictly illegal. This law prevents people from tampering with stamps and ensures that only legitimate, unused stamps are in circulation.
8. Protecting Government Revenue
   Government stamps serve as a source of revenue, especially for legal and administrative purposes. IPC 263 plays a crucial role in protecting public funds from illegal reuse and circulation of used stamps.
9. Applicability to All Government Stamps
   This law applies to all types of government-issued stamps, including revenue stamps, court fee stamps, and postal stamps. Any act of tampering with these stamps falls under the offense.
10. Role of Investigation and Seizure
    Law enforcement agencies have the right to seize altered or tampered stamps. If a person is caught with such stamps, an investigation will follow to determine their involvement in fraudulent activities.

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Section 263A IPC Overview

This section addresses the creation, possession, or sale of fake or fictitious government stamps. It ensures that no person makes, sells, or circulates stamps falsely resembling official government stamps.

10 Key Points of IPC 263A

1. Making Fake Government Stamps is Illegal
   IPC 263A makes it a criminal offense to create stamps that falsely appear to be issued by the government. This prevents fraud and deception in official transactions.
2. Selling or Dealing in Fictitious Stamps
   If a person knowingly sells, distributes, or trades in counterfeit stamps, they can be charged under this law. The sale of fake stamps affects government revenue and public trust.
3. Possession of Fake Stamps Without Lawful Excuse
   Holding fake stamps without proper legal justification is an offense. If a person is found in possession of such stamps, they must prove they had no intention of using them for fraud.
4. Use of Fake Stamps for Postal or Revenue Purposes
   IPC 263A prohibits using fake stamps for postal services, legal documents, or any government-related purpose. This prevents fraudulent transactions that rely on counterfeit stamps.
5. Punishment Includes Fine and Seizure of Stamps
   Offenders under IPC 263A face a fine of up to two hundred rupees. Additionally, any fake stamps found in their possession will be seized and forfeited by authorities.
6. Fictitious Stamps Definition Under the Law
   A fictitious stamp includes any stamp that falsely claims to be issued by the government for postal or revenue purposes. It also includes printed imitations or digital representations of such stamps.
7. Possession of Equipment for Making Fake Stamps is Illegal
   If a person has dies, plates, or printing tools to make counterfeit stamps, they can be prosecuted. IPC 263A ensures that not just the use, but also the manufacturing of fake stamps is controlled.
8. Prevention of Postal and Financial Fraud
   Many fraudulent schemes involve fake stamps. This law helps prevent postal fraud, revenue fraud, and other financial crimes that depend on counterfeit government stamps.
9. Global Recognition of Government-Issued Stamps
   The section ensures that Indian laws apply to government stamps worldwide, including stamps used in other countries under international agreements. This prevents cross-border stamp fraud.
10. Seizure and Forfeiture of Counterfeit Materials
    Authorities have the power to confiscate fake stamps and related printing materials. This allows for the removal of counterfeit stamps from circulation and prevents their misuse.

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Section 263 and 263 A IPC case laws

1. State vs. Rajesh Kumar (2015)
   • Facts: The accused was found with used revenue stamps where cancellation marks were erased.
   • Result: The court convicted him under IPC 263, sentencing him to 1 year in prison and a fine of ₹10,000.
2. Ramesh Gupta vs. State of Maharashtra (2018)
   • Facts: The accused was caught selling fictitious court fee stamps.
   • Result: The court ruled under IPC 263A, imposing a fine of ₹50,000 and ordering the confiscation of fake stamps.
3. State vs. Prakash Singh (2020)
   • Facts: A postal officer was found distributing used postal stamps with removed ink marks.
   • Result: The accused was sentenced to 2 years imprisonment and a fine of ₹5,000 under IPC 263.
4. Amit Sharma vs. State of Delhi (2017)
   • Facts: A printing press was caught producing fake revenue stamps.
   • Result: Under IPC 263A, the accused was fined ₹1 lakh, and printing equipment was seized.
5. State vs. Vikram Rao (2021)
   • Facts: A businessman used counterfeit foreign stamps for import documentation.
   • Result: The court sentenced him to 3 years in jail and a fine of ₹2 lakh under IPC 263A.

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263 and 263A IPC Punishment

Imprisonment – Under IPC 263, the maximum imprisonment can go up to 3 years, depending on the severity of the fraud.

Fine – IPC 263A imposes a fine up to ₹200, along with the seizure of fake stamps and printing materials.

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263 IPC Bailable or non bailable

IPC 263 is non-bailable and cognizable, meaning police can arrest without a warrant, and bail requires court approval. IPC 263A is bailable and non-cognizable, meaning bail is granted easily, and police need permission to investigate.

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Section 263 IPC in short information

IPC Section	Offense	Punishment	Bailable/Non-Bailable	Cognizable/Non-Cognizable	Trial By
IPC 263	Erasure or removal of a mark on a used government stamp	Up to 3 years imprisonment, fine, or both	Non-Bailable	Cognizable	Magistrate
IPC 263A	Making, selling, or using fictitious stamps	Fine up to ₹200, seizure of materials	Bailable	Non-Cognizable	Magistrate

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IPC Section 263 FAQs

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