IPC Section 263: Erasure of mark denoting that stamp has been used
Indian Penal Code, 1860 · Chapter 12: Offences relating to coin and Government Stamps
Repealed on 1 July 2024 and replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS).
¶Whoever, fraudulently or with intent to cause loss to Government, erase or removes from a stamp issued by the Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sell or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
¶CLASSIFICATION OF OFFENCE
¶Punishment-Imprisonment for 3 years, or fine, or both-Cognizable-Bailable-Triable by Magistrate of the first class-Non-compoundable.
Study: explanations and related material
Now BNS 185 (same provision). IPC → BNS converterSource: BPR&D BNS–IPC corresponding section table (UP Police, 2024-06-28), p12
Official reference: Delhi District & Sessions Judge: government historical reference — source link checked: 2 October 2026.Recorded edition / snapshot date: 2024-06-30.Mobile-app reference import; the recorded snapshot date is not a fresh legal-currency guarantee. The linked government text is an independent authoritative reference, not certification that this website reproduces the same edition. The source link was checked, not every provision or subsequent amendment. Check commencement notifications, savings and jurisdiction-specific variations separately. Historical code retained for reference; read the repeal/savings provisions in the successor code.
This text is for reference, not legal advice. Consult the official source for the authoritative text.
Other sections in this chapter
- 230. Coin defined
- 231. Counterfeiting coin
- 232. Counterfeiting Indian coin
- 233. Making or selling instrument for counterfeiting coin
- 234. Making or selling instrument for counterfeiting Indian coin
- 235. Possession of instrument, or material for the purpose of using the same for counterfeiting coin
- 236. Abetting in India the counterfeiting out of India of coin
- 237. Import or export of counterfeit coin
- 238. Import or export of counterfeits of the India coin
- 239. Delivery of coin, possessed with knowledge that it is counterfeit
- 240. Delivery of Indian coin, possessed with knowledge that it is counterfeit
- 241. Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be counterfeit
- 242. Possession of counterfeit coin by person who knew it to be counterfeit when he became possessed thereof
- 243. Possession of Indian coin by person who knew it to be counterfeit when he became possessed thereof
- 244. Person employed in mint causing coin to be of different weight or composition from that fixed by law
- 245. Unlawfully taking coining instrument from mint
- 246. Fraudulently or dishonestly diminishing weight or altering composition of coin
- 247. Fraudulently or dishonestly diminishing weight or altering composition of Indian coin
- 248. Altering appearance of coin with intent that it shall pass as coin of different description
- 249. Altering appearance of Indian coin with intent that it shall pass as coin of different description
- 250. Delivery of coin, possessed with knowledge that it is altered
- 251. Delivery of Indian coin, possessed with knowledge that it is altered
- 252. Possession of coin by person who knew it to be altered when he became possessed thereof
- 253. Possession of Indian coin by person who knew it to be altered when he became possessed thereof
- 254. Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be altered
- 255. Counterfeiting Government stamp
- 256. Having possession of instrument or material for counterfeiting Government stamp
- 257. Making or selling instrument for counterfeiting Government stamp
- 259. Having possession of counterfeit Government stamp
- 260. Using as genuine a Government stamp known to be a counterfeit
- 261. Effacing, writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
- 262. Using Government stamp known to have been before used
- 263A. Prohibition of fictitious stamps