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SECTION 261 IPC - Indian Penal Code - Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government


Last Updated: 01 Mar, 2024
By Advocate Chikirsha Mohanty


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Table of Contents

  1. Description of IPC Section 261
  2. IPC 261 in Simple Words
  3. IPC Section 261 related FAQs

Description of IPC Section 261

According to section 261 of Indian penal code, Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.



IPC 261 in Simple Words

According to section 261 of the Indian Penal Code, if someone fraudulently removes or erases a revenue stamp from any substance or document, with the intention to cause loss to the government, they can be punished with imprisonment up to three years, or with a fine, or both.

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Offence : Effacing any writing from a substance bearing a Government stamp, or removing from a document a stamp used for it, with intent to cause a loss to Government


Punishment : 3 Years or Fine or Both


Cognizance : Cognizable


Bail : Bailable


Triable : Magistrate First Class





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FAQ's on IPC Section 261

What is Section 261 of the IPC?

According to section 261 of Indian penal code, Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or ... 1 Dec 2023

What does Article 261 deal with?

Article 261 of the Indian Constitution deals with Public acts, records and judicial proceedings. It has the following provisions: Full faith and credit shall be given throughout the territory of India to public acts, records and judicial proceedings of the Union and of every State.

What is Section 261 of the Income Tax Act?

261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference made under section-256 in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.

What is CRPC under section 261?

The High Court may confer on any Magistrate invested with the powers of a Magistrate of the second class power to try summarily any offence which is punishable only with fine or with imprisonment for a term not exceeding six months with or without fine, and any abetment of or attempt to commit any such offence.