Indian Penal Code,1860

Act No : 45

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Section : Effacing writing from substance bearing Government stamp, or removingfrom document a stamp used for it, with intent to cause loss toGovernment.

261. Effacing writing from substance bearing Government stamp, orremoving from document a stamp used for it, with intent to cause lossto Government.--Whoever, fraudulently or with intent to cause loss tothe Government, removes or effaces from any substance, bearing anystamp issued by Government for the purpose of revenue, any writing ordocument for which such stamp has been used, or removes from anywriting or document a stamp which has been used for such writing ordocument, in order that such stamp may be used for a different writingor document, shall be punished with imprisonment of either descriptionfor a term which may extend to three years, or with fine, or withboth.----------------------------------------------------------------------1. Subs. by Act 26 of 1955, s. 117 and Sch., for "transportation for life".----------------------------------------------------------------------159

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