IPC 483 vs BNS 483 – Fraudulently Cancelling or Altering Government Stamps

Comparison
Same

Indian Penal Code (IPC)

VS.

Bhartiya Nyaya Sanhita (BNS)

Section: IPC 483

Fraudulently cancelling or altering a government stamp

About IPC Section

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:

  • Applies when a person cancels, alters, or removes a government stamp fraudulently to deceive or cheat.

  • Punishment: Imprisonment up to 2 years, or fine, or both, reflecting the seriousness of the offence.

  • 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.

Section: BNS 483

Fraudulently cancelling or altering a government stamp

About BNS Section

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:

  • Covers tampering with or fraudulently altering government stamps to deceive or cheat.

  • Punishment: Imprisonment up to 2 years, or fine, or both, same as IPC.

  • 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.