Indian Penal Code : Erasure of mark denoting that stamp has been used. Indian Bare Acts :

Indian Penal Code,1860

Act No : 45

Section : Erasure of mark denoting that stamp has been used.

263. Erasure of mark denoting that stamp has been used.--Whoever,fraudulently or with intent to cause loss to Government, erases orremoves from a stamp issued by Government for the purpose of revenue,any mark, put or impressed upon such stamp for the purpose of denotingthat the same has been used, or knowingly has in his possession orsells or disposes of any such stamp from which such mark has beenerased or removed, or sells or disposes of any such stamp which heknows to have been used, shall be punished with imprisonment of eitherdescription for a term which may extend to three years, or with fine,or with both.