| 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 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.
| Offence Description | Punishment provided | Cognizable/Non-Cognizable |
|---|---|---|
| Erasure of mark denoting that stamps have been used. | 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 |