Provision

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.


Simply Put

The section states that whoever, with the intention of defrauding or causing loss to the government, either removes or effaces from any substance bearing any government stamp issued 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 the same may be used for another writing or document, shall be punished with simple or rigorous imprisonment for a term extending up to three years, or with fine, or with both.



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