Indian Penal Code, 1860
Section 261
repealedEffacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
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.
Why this exists
Government revenue stamps are meant to be used once, for one document. This section prevents people from reusing a stamp by literally erasing what was written on it or physically detaching it, since reusing a stamp this way avoids paying the government fee for the new document, effectively cheating the treasury of revenue it would otherwise collect. Replaced by the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024.