Section 184 BNS: Using Government Stamp Known to Have Been Used Before

Section 184 of the Bharatiya Nyaya Sanhita, 2023 deals with the fraudulent reuse of a Government revenue stamp. It applies where a person uses a stamp issued by the Government for revenue purposes while knowing that the stamp has already been used.

Bare Act Text of Section 184 BNS

Meaning and Scope of Section 184 BNS

The provision protects Government revenue by prohibiting the deliberate reuse of a revenue stamp that has already been used. The section is not directed at mere possession of an old or cancelled stamp. It requires actual use of the stamp together with the required knowledge and fraudulent or loss-causing intention.

The expression "stamp issued by Government for the purpose of revenue" refers to a Government stamp intended to evidence payment of revenue, duty or a similar statutory charge. The provision focuses on reuse after the stamp has already served its original purpose.

Essential Ingredients of the Offence

For Section 184 to apply, the facts should establish the following elements:

1. The stamp was issued by the Government for the purpose of revenue.
2. The stamp had already been used earlier.
3. The accused used that stamp for some purpose.
4. The accused knew that the stamp had previously been used.
5. The use was fraudulent or was done with intent to cause loss to the Government.

Knowledge that the stamp was previously used

Knowledge is an express ingredient of Section 184. Therefore, a prosecution must establish circumstances showing that the accused knew the revenue stamp had been used before. Mere accidental or innocent use without such knowledge does not satisfy the wording of the section.

Fraudulent use or intent to cause Government loss

The section additionally requires fraudulent conduct or an intention to cause loss to the Government. This mental element distinguishes punishable reuse from an inadvertent or purely accidental act.

Punishment and Procedural Classification

A person convicted under Section 184 BNS may be punished with imprisonment of either description for a term extending up to two years, or with fine, or with both.

The Bharatiya Nyaya Sanhita, 2023 came into force on 1 July 2024. Section 184 forms part of Chapter X, which deals with offences relating to coin, currency-notes, bank-notes and Government stamps.

Corresponding Provision Under the Indian Penal Code

Section 184 BNS substantially corresponds to Section 262 of the Indian Penal Code, 1860, which dealt with using a Government stamp known to have been used before. For conduct occurring before the commencement of the BNS, the applicable provision may depend on the date of the alleged offence and the relevant saving provisions.

Related BNS Sections

Section 184 sits among connected provisions intended to prevent fraud involving Government stamps and instruments of revenue.

• Section 181 - Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes
• Section 182 - Making or using documents resembling currency-notes or bank-notes
• Section 183 - Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
• Section 185 - Erasure of mark denoting that stamp has been used
• Section 186 - Prohibition of fictitious stamps

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