Section 263
Erasure of mark denoting that stamp has been used
of Penal Code
ActIn forceProvision 242 of 505
Section 263
Whoever fraudulently or with intent to cause loss to Government -
(a)
erases or removes from a stamp issued by Government for the purpose of revenue, any mark put or impressed upon such stamp for the purpose of denoting that the stamp has been used;
(b)
knowingly has in his possession, or sells or disposes of, any such stamp from which such mark has been erased or removed;
or
(c)
sells or disposes of any such stamp which he knows to have been used.
shall be punished with imprisonment for a term not exceeding 3 years, fine or both.