Legal Provisions of Section 261 of Indian Penal Code, 1860.
Effecting writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government:
Effecting any writing from any substance bearing any government stamp or removing from any document a stamp used for it, with intent to cause loss to government has been made an offence under this section. The section states that whoever, with the intention of defrauding or causing loss to the government, either removes or effaces from any substance bearing any government stamp issued 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 the same may be used for another writing or document, shall be punished with simple or rigorous imprisonment for a term extending up to three years, or with fine, or with both.
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The prosecution must prove fraudulent intention or intention to cause loss to the government against the accused. There must be either removal or effacing from any substance bearing any government stamp issued for revenue, any writing or document wherein that stamp has already been used, or removal of stamp from such a writing or document where it has already been used. The purpose of so doing must be to use the same in another writing or document.
The offence under this section is cognizable, non-bailable and non-compoundable, and is triable by magistrate of the first class.