IPC 483 vs BNS 483
● Retained in BNSFraudulently cancelling or altering a government stamp
Section 483 of the Indian Penal Code, 1860, deals with fraudulently cancelling, removing, or altering a government stamp. This section targets acts where official revenue stamps or government-issued instruments are tampered with to commit fraud, emphasizing protection of public revenue and administrative integrity.
Key points:
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Applies when a person cancels, alters, or removes a government stamp fraudulently to deceive or cheat.
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Punishment: Imprisonment up to 2 years, or fine, or both, reflecting the seriousness of the offence.
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Protects government revenue, official documentation, and public confidence in administrative processes.
For example, erasing a revenue stamp from a legal document to avoid paying tax constitutes an offence under IPC 483. This provision ensures strict deterrence against fraudulent manipulation of government instruments.
Fraudulently cancelling or altering a government stamp
Section 483 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 483, punishing acts where a person fraudulently cancels, alters, or removes a government stamp. This provision safeguards public revenue, governmental authority, and administrative integrity.
Key points:
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Covers tampering with or fraudulently altering government stamps to deceive or cheat.
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Punishment: Imprisonment up to 2 years, or fine, or both, same as IPC.
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Ensures accountability for acts that compromise official processes and public trust.
For instance, removing a revenue stamp from a property document to avoid government fees falls under BNS 483. This aligns with IPC 483 to protect governmental authority and prevent misuse of official instruments.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 483 to BNS BNS 483.