Legal Provisions of Section 263 of Indian Penal Code, 1860.
Erasure of mark denoting that stamp has been used:
Erasure of a mark denoting that a government stamp has been used, has been made an offence under this section. The section states that whoever, intending to defraud or to cause loss to the government, either erases or removes from a government stamp issued for the purpose of revenue, any mark which has been put or impressed upon that stamp with a view to show that the stamp has been used, or with knowledge either has such a stamp in his possession or sells or disposes of the same from which such mark has been erased or removed, or sells or disposes of any such stamp about which he has knowledge that it has been used, shall be punished with simple or rigorous imprisonment for a term extending up to two years, or with fine, or with both.
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ADVERTISEMENTS:
The prosecution must establish that the accused had intention to defraud or cause loss to the government. There must be an erasure or removal of any mark from the government stamp issued for revenue. This mark should have been put or impressed upon the stamp with a view to identify that the stamp had been used. If such is not the case, then there must be possession, or selling or disposing of such stamp with the knowledge that such mark has been erased or removed from it, or there must be a selling or disposing of any such stamp by the accused about which he has knowledge that the same has been used.
The offence under this section is cognizable, bailable and non-compoundable, and is triable by magistrate of the first class.