IPC 485 vs BNS 485
● Retained in BNSFraudulent cancellation, removal, or alteration of government stamps
Section 485 of the Indian Penal Code, 1860, deals with fraudulently cancelling, removing, or altering government stamps or marks. This section targets acts where official revenue stamps or 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 fraudulently cancels, alters, or removes government stamps or marks with intent 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 documents, and public confidence in administrative processes.
For example, erasing or tampering with a revenue stamp on a legal document to avoid paying tax constitutes an offence under IPC 485. This provision ensures strict deterrence against fraudulent manipulation of government instruments.
Fraudulent cancellation, removal, or alteration of government stamps
Section 485 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 485, punishing acts where a person fraudulently cancels, alters, or removes a government stamp or mark. This provision safeguards public revenue, governmental authority, and administrative integrity.
Key points:
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Covers tampering with or fraudulently altering government stamps or marks 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 485. This aligns with IPC 485 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 485 to BNS BNS 485.