Using Government stamp known to have been before used
Full Text
184. Using Government stamp known to have been before used.
Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
Plain English Summary
Punishes the reuse of a government revenue stamp with knowledge of its prior use and intent to cause loss to the government, with up to two years of imprisonment, a fine, or both.
Key Legal Elements
- Using a government revenue stamp for any purpose
- Knowing the stamp was already used previously
- Done fraudulently or with intent to cause loss to the Government
Punishment
Imprisonment up to 2 years, or fine, or both
Practical Note
Using cancelled judicial or non-judicial stamps on official documents to evade stamp duty is a key example of an offence under this section.
हिंदी पाठ
184. ऐसे सरकारी स्टाम्प का उपयोग, जिसके बारे में ज्ञात है कि वह पहले उपयोग में लाया जा चुका है।
जो कोई कपटपूर्वक या सरकार को हानि पहुँचाने के आशय से किसी ऐसे स्टाम्प का, जो राजस्व के प्रयोजन के लिए सरकार द्वारा जारी किया गया है, और जिसके बारे में वह जानता है कि वह पहले उपयोग में लाया जा चुका है, किसी प्रयोजन के लिए उपयोग करेगा, वह दोनों में से किसी भांति के कारावास से, जिसकी अवधि दो वर्ष तक की हो सकेगी, या जुर्माने से, या दोनों से, दंडित किया जाएगा।