Whoever, fraudulently or with intent to cause loss to the Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark put or impressed upon such stamp to denote that it has been used, or knowingly has in his possession or sells or disposes of any such stamp from which the 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 a fine, or with both.
BNS Section 185 addresses the offence of erasing or removing marks from Government revenue stamps that denote their previous use. It also covers the possession, sale, or disposal of such stamps with the intent to deceive or cause financial loss to the Government. Penalties include imprisonment for up to three years, a fine, or both.
A1: The offence is committed when someone erases or removes a mark from a Government stamp that indicates it has been used, or knowingly possesses, sells, or disposes of such stamps with the intent to deceive or cause loss to the Government.
A2: The punishment includes imprisonment for up to three years, a fine, or both.
Example Scenario:
If an individual removes the cancellation mark from a Government revenue stamp and then attempts to use or sell it as if it were new, they are committing an offence under BNS Section 185. This includes possessing or dealing in such stamps with the intent to defraud the Government.
BNS Section 185 criminalizes the fraudulent removal or erasure of marks from Government stamps that indicate their previous use. The offence is punishable by imprisonment and fines, designed to prevent financial loss to the Government through such deceptive practices.
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