Section 262 IPC: Using Government stamp known to have been before used

Indian Penal Code, 1860

Section 262 IPC at a Glance

Section 262 IPC deals with using Government stamp known to have been before used. It is bailable and cognizable, triable by any Magistrate; from 1 July 2024 it is replaced by Section 184 BNS.

Punishment

Imprisonment of either description for a term which may extend to two years, or fine, or both.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Any Magistrate ⓘ
BNS Equivalent

Section 184 →

Section 262 IPC Bare Act Text

262. Using Government stamp known to have been before used

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

Source: Section 262, Indian Penal Code, 1860

Section 262 IPC in Simple Words

Section 262 of the Indian Penal Code (IPC) punishes using for any purpose a stamp issued by the Government for the purpose of revenue, knowing that the stamp has already been used. The user must act fraudulently or with intent to cause loss to the Government.

The offence carries imprisonment of either description for a term which may extend to two years, or fine, or both. Under the First Schedule to the Code of Criminal Procedure, the offence is cognizable, bailable, and triable by any Magistrate.

Ingredients of Section 262 IPC

  • Using for any purpose a stamp issued by Government for the purpose of revenue
  • Knowing that the stamp has been used before
  • Acting fraudulently or with intent to cause loss to the Government

Punishment Under Section 262 IPC

Imprisonment

Imprisonment of either description for a term which may extend to two years, or fine, or both.

Fine

Fine with no fixed limit, alone or with imprisonment.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Any Magistrate ⓘ

Using a Government stamp known to have been used before is punishable with imprisonment of either description for up to two years, or with fine, or with both.

Example of Section 262 IPC

In 2022, Meenakshi prepared a salary acquittance roll for her textile mill in Tiruppur. A stamp issued by the Government for the purpose of revenue had already been used on a settled rent bill from the previous month. Knowing that the Government revenue stamp had been used before, Meenakshi attached it to the new salary acquittance roll to avoid buying a fresh stamp, acting fraudulently and with intent to cause loss to the Government. Meenakshi is punishable under Section 262 IPC.

When Section 262 IPC Does Not Apply

  • Section 262 IPC is not attracted when the revenue stamp affixed to a document was a new, unused stamp issued by the Government.
  • A person who reused a previously cancelled Government revenue stamp by mistake, without knowing that it had already been used, does not commit an offence under Section 262 IPC.
  • Section 262 IPC does not apply where the reused label was a private voucher sticker rather than a stamp issued by the Government for the purpose of revenue.
  • Using a previously used Government revenue stamp without acting fraudulently and without any intent to cause loss to the Government falls outside Section 262 IPC.

Section 262 IPC in the BNS

Section 262 IPC is now covered under Section 184 BNS.

Section 262 IPC is now Section 184 BNS, retaining the identical title, statutory text and punishment.

View detailed comparison (IPC 262 vs BNS 184) →

FAQs on Section 262 IPC

What does Section 262 IPC punish?▼

It punishes using for any purpose a revenue stamp issued by the Government when the person knows that the stamp has already been used, acting fraudulently or with intent to cause loss to the Government.

What is the punishment under Section 262 IPC?▼

Imprisonment of either description for a term which may extend to two years, or with fine, or with both.

Is actual knowledge of prior use required under Section 262 IPC?▼

Yes. The section requires proof that the accused knew the stamp had been before used, so suspicion or careless oversight alone does not satisfy the requirement.

Where is Section 262 IPC placed in the Bharatiya Nyaya Sanhita, 2023?▼

In Section 184 BNS, where the wording, heading, and punishment are identical to Section 262 IPC.

Is Section 262 IPC bailable?▼

Yes. The offence is bailable and cognizable under the First Schedule to the Code of Criminal Procedure.

Which court tries Section 262 IPC?▼

It is triable by any Magistrate.

Can an offence under Section 262 IPC be compounded?▼

No. Section 262 IPC is not compoundable under Section 320 CrPC.

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

Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·