IPC Section 261. Effacing, writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government

Category of Bare Act Name of the Act Year of Promulgation
Criminal Laws Indian Penal Code 1860
Act Number Enactment Date Chapter Number
45 06.10.1860 12
Chapter Title Sub-Chapter Legislated by
Of Offences Relating To Coin and Government Stamps - Parliament of India

Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

Offence Description Punishment provided Cognizable/Non-Cognizable
Effacing any writing from a substance bearing a Government stamp, or removing from a document a stamp used for it, with intent to cause a loss to Government. Imprisonment for 3 years, or fine, or both. Cognizable
Bailable/Non-Bailable Trial Court Details Compoundable/Non-Compoundable
Bailable Magistrate of the first class. Non-Compoundable
Compoundable by Whom Concerned Ministry Concerned Department
Non-Compoundable Ministry of Home Affairs Department of Internal Security