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

Bharatiya Nyaya Sanhita, 2023

Section 185 BNS at a Glance

Section 185 BNS deals with erasure of mark denoting that stamp has been used. It is bailable and cognizable, triable by Magistrate of the first class; it replaced Section 263 IPC on 1 July 2024.

Punishment

Imprisonment of either description for up to three years under Section 263 IPC and Section 185 BNS.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Magistrate of the first class ⓘ
IPC Equivalent

Section 263 →

Section 185 BNS Bare Act Text

185. Erasure of mark denoting that stamp has been used

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.

Source: Section 185, Bharatiya Nyaya Sanhita, 2023

Section 185 BNS in Simple Words

Section 185 of the Bharatiya Nyaya Sanhita (BNS) deals with tampering with or misusing a revenue stamp issued by the Government after it has been used. It applies when a person, acting fraudulently or with intent to cause loss to the Government, erases or removes from a Government revenue stamp any mark put or impressed on it to show that it has been used. It also applies to anyone who, with that intent, knowingly possesses, sells, or disposes of a revenue stamp from which the cancellation mark has been erased or removed, or sells or disposes of a revenue stamp knowing that it has already been used.

The practical concern is protecting Government revenue and preventing fraud. Removing a cancellation mark or reselling a used revenue stamp allows the same stamp to be reused to evade stamp duty. An offence under this section is punishable with imprisonment of either description for up to three years, or with fine, or with both.

Ingredients of Section 185 BNS

  • Erasing or removing from a Government revenue stamp any mark denoting that it has been used
  • Knowingly possessing, selling, or disposing of a stamp from which such mark has been removed
  • Selling or disposing of any revenue stamp known to have been used
  • Fraudulent intent or intent to cause loss to Government
  • Punishment of imprisonment of either description for up to three years, or with fine, or with both

Punishment Under Section 185 BNS

Imprisonment

Imprisonment of either description for up to three years under Section 263 IPC and Section 185 BNS.

Fine

Punishable with fine alone or in addition to imprisonment under both Section 263 IPC and Section 185 BNS.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Magistrate of the first class ⓘ

Both Section 263 IPC and Section 185 BNS prescribe imprisonment of either description for a term extending to three years, or fine, or both.

Example of Section 185 BNS

Prakash obtains several used revenue stamps bearing ink cancellation lines from old receipts. Using a chemical solution, he rubs away the cancellation lines so the stamps appear uncancelled and unused, and offers them for sale to deed writers outside the registry office. Prakash acted fraudulently and with intent to cause loss to Government revenue. Prakash is liable under Section 185 BNS.

When Section 185 BNS Does Not Apply

  • The stamp was unused and never bore any mark denoting prior use
  • The mark on the stamp was not erased or removed, and the stamp was not sold, disposed of, or knowingly possessed with an erased mark
  • The person possessed or handled the stamp without knowledge that it had been used or that the cancellation mark had been removed
  • The stamp was not one issued by Government for the purpose of revenue
  • The act was done without fraudulent intention and without intent to cause loss to Government

Section 185 BNS in the IPC (Previous Law)

Section 185 BNS replaces Section 263 IPC from the old criminal code.

Section 263 IPC is now Section 185 BNS, with identical wording, heading and punishment.

View IPC Section 263 →

FAQs on Section 185 BNS

What does Section 185 BNS punish in simple words?▼

It punishes erasing or removing the mark that shows a Government revenue stamp has already been used, knowingly possessing, selling, or disposing of such a stamp with the mark removed, or selling or disposing of a revenue stamp known to have been used, when done fraudulently or with intent to cause loss to the Government.

Under Section 185 BNS, does accidental damage to a stamp mark also attract liability?▼

No. The section requires that the act be done fraudulently or with intent to cause loss to the Government, or with knowledge that the stamp was used or had its mark removed. Genuine accidental damage without fraudulent intent does not attract liability.

Can Section 185 BNS apply if the document was already executed?▼

Yes, if someone later erases the used-stamp mark from a Government revenue stamp fraudulently or with intent to cause loss to the Government, the offence can still be made out. What matters is the dishonest removal of the mark or misuse of the used stamp.

Is the offence under Section 185 BNS serious in practice?▼

Yes, because it is linked to revenue loss and document fraud. The offence carries imprisonment of either description for up to three years, or fine, or both, and can also affect the validity and credibility of the stamped document.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·