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.
Key Points:
Offense of Erasing or Removing Marks from Used Stamps:
This section deals with the fraudulent removal or erasure of marks placed on Government-issued stamps that indicate the stamp has already been used for revenue purposes.
The marks are placed on stamps to show that they cannot be reused. Erasing these marks with the intent to reuse the stamp or sell it as a new stamp is an offense.
Fraudulent Intent:
The person must act fraudulently, meaning there is a deliberate intent to deceive the Government by making it appear that the stamp has not been used when in fact it has.
The act is committed with the intent to cause loss to the Government by avoiding the purchase of a new stamp for a different transaction or document.
Removal of Marks Denoting Usage:
The section specifically mentions the removal or erasure of any mark, put or impressed on the stamp that indicates it has been previously used.
These marks are often stamped, cut, or otherwise applied to show that the stamp has already served its purpose, preventing it from being used again.
Possession or Selling of Altered Stamps:
It is also a crime under this section to knowingly possess or sell any such altered stamp from which the usage mark has been removed or erased.
Additionally, selling or disposing of any stamp which is known to have been used is also prohibited.
Intent to Deceive:
To be guilty under this section, the person must know that the stamp was used, or must have participated in the removal of the mark that denoted it was used.
This intent to deceive the Government and avoid paying the required revenue is a key element of the offense.
Punishment:
The punishment for this offense is imprisonment of either description (simple or rigorous) for a term which may extend to three years, or fine, or both.
The severity of the punishment reflects the seriousness of the fraud committed against the Government's revenue system.
Protection of Government Revenue:
This section ensures the protection of Government revenue by preventing fraudulent attempts to reuse stamps and avoid the payment of taxes or duties.
Government-issued stamps are meant to serve as evidence that the necessary fees or taxes have been paid, and their reuse would result in a loss of revenue.
Offence : Erasure of mark denoting that stamps have been used.
Punishment : Imprisonment for 3 years, or fine, or both.
Cognizable or Non-cognizable : Cognizable.
Bailable or Non-bailable : Bailable.
By what Court triable : Magistrate of the first class.
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