Section 263 IPC: Erasure of mark denoting that stamp has been used

Indian Penal Code, 1860

Section 263 IPC at a Glance

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

Punishment

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

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

Section 185 →

Section 263 IPC Bare Act Text

263. 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 263, Indian Penal Code, 1860

Section 263 IPC in Simple Words

Section 263 of the Indian Penal Code (IPC) punishes erasing or removing from a Government revenue stamp any mark showing that it has been used. The section also punishes knowingly possessing, selling, or disposing of a stamp from which such a mark has been erased or removed, or selling or disposing of any stamp known to have been used.

The person 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 three years, or fine, or both.

Under the First Schedule to the Code of Criminal Procedure, the offence is cognizable, bailable, and triable by a Magistrate of the first class.

Ingredients of Section 263 IPC

  • Erasing or removing from a stamp issued by Government for revenue any mark put or impressed on it to denote prior use
  • Or knowingly possessing, selling, or disposing of any such stamp from which the mark denoting prior use has been erased or removed
  • Or selling or disposing of any stamp known to have been used
  • Acting fraudulently or with intent to cause loss to Government

Punishment Under Section 263 IPC

Imprisonment

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

Fine

Fine with no fixed limit, alone or with imprisonment.

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

Erasing the mark denoting that a stamp has been used is punishable with imprisonment of either description for up to three years, or with fine, or with both.

Example of Section 263 IPC

In 2016, Bhaskar collected used stamps issued by the Government for the purpose of revenue from discarded customs declarations in Visakhapatnam. Fraudulently and with intent to cause loss to the Government, he scraped off the purple date marks that had been impressed upon the stamps to denote that they had been used. Bhaskar knowingly kept several of those altered stamps in his possession and sold the rest, along with other stamps he knew had been used, to shipping clerks. Bhaskar is punishable under Section 263 IPC.

When Section 263 IPC Does Not Apply

  • Section 263 IPC does not apply if the stamp had never been used and never carried any impression or mark indicating prior use.
  • No offence under Section 263 IPC is committed where the stamp involved was not issued by the Government for the purpose of revenue.
  • A person who held a cleaned stamp without knowing that a cancellation mark had been erased from it, and who neither erased the mark nor sold or disposed of a known used stamp, is not liable under Section 263 IPC.
  • Conduct carried out without fraudulent dishonesty and without any intent to cause loss to the Government does not satisfy the requirements of Section 263 IPC.

Section 263 IPC in the BNS

Section 263 IPC is now covered under Section 185 BNS.

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

View detailed comparison (IPC 263 vs BNS 185) →

FAQs on Section 263 IPC

What does Section 263 IPC punish?▼

It punishes erasing or removing cancellation marks denoting prior use from a Government revenue stamp, knowingly possessing or selling stamps with such marks removed, or selling stamps known to have been used, acting fraudulently or with intent to cause loss to Government.

What is the punishment under Section 263 IPC?▼

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

Does Section 263 IPC apply to mere possession of a used stamp?▼

Possession alone without knowledge that the mark has been erased or removed does not satisfy the section; the prosecution must prove knowing possession of a stamp from which the mark has been erased, or an act of sale or disposal, accompanied by fraudulent intent.

Where is Section 263 IPC placed in the Bharatiya Nyaya Sanhita, 2023?▼

In Section 185 BNS, where the wording, heading, and punishment are identical to Section 263 IPC.

Is Section 263 IPC bailable?▼

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

Which court tries Section 263 IPC?▼

It is triable by a Magistrate of the first class.

Can an offence under Section 263 IPC be compounded?▼

No. Section 263 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 ·