Section 185 BNS: Erasure of Mark Denoting That a Government Stamp Has Been Used

Section 185 of the Bharatiya Nyaya Sanhita, 2023 deals with fraudulent interference with marks placed on Government revenue stamps to show that they have already been used. It also covers specified knowing possession, sale or disposal of stamps from which such marks have been erased or removed, and sale or disposal of stamps known to have been used.

Bare Act Text of Section 185 BNS

Meaning and Scope of Section 185 BNS

The purpose of Section 185 is to protect Government revenue by preventing used revenue stamps from being made capable of apparent reuse or being circulated after their identifying cancellation or usage marks have been removed.

The provision covers more than the physical act of erasing a cancellation or usage mark. It also extends to knowing possession, sale or disposal of a stamp from which the mark has been erased or removed, as well as sale or disposal of a stamp which the person knows has already been used.

Essential Ingredients of the Offence

Depending on the form of conduct alleged, Section 185 may apply where the following elements are established:

1. The item is a stamp issued by the Government for the purpose of revenue.
2. A mark had been put or impressed on the stamp to denote that the stamp had been used.
3. The accused fraudulently, or with intent to cause loss to the Government, erases or removes that mark; or
4. The accused knowingly possesses, sells or disposes of a stamp from which such a mark has been erased or removed; or
5. The accused sells or disposes of a stamp knowing that the stamp has already been used.

Erasing or removing the usage mark

The first part of the section targets interference with a mark placed on a revenue stamp to indicate prior use. The conduct must be fraudulent or accompanied by an intent to cause loss to the Government.

Knowing possession, sale or disposal

The section also criminalises specified dealings with altered or previously used stamps where the required knowledge is present. Knowledge is therefore important where the allegation concerns possession, sale or disposal rather than the original erasure or removal of the mark.

Punishment and Procedural Classification

A person convicted under Section 185 BNS may be punished with imprisonment of either description for a term extending up to three years, or with fine, or with both.

The Bharatiya Nyaya Sanhita, 2023 came into force on 1 July 2024, except Section 106(2), whose commencement was excluded from the general commencement notification. Section 185 is in force.

Corresponding Provision Under the Indian Penal Code

Section 185 BNS substantially corresponds to Section 263 of the Indian Penal Code, 1860, which dealt with erasure of a mark denoting that a Government stamp had been used. For conduct occurring before 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 185 forms part of the group of BNS provisions concerning coin, currency-notes, bank-notes and Government stamps.

• 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 184 - Using Government stamp known to have been before used
• Section 186 - Prohibition of fictitious stamps
• Section 187 - Person employed in Mint causing coin to be of different weight or composition

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