IPC Section 262: Using a Previously Used Government Stamp and BNS Section 184
IPC Section 262 addressed the fraudulent reuse of a Government revenue stamp known to have been used before. For offences committed on or after 1 July 2024, the corresponding provision is Section 184 of the Bharatiya Nyaya Sanhita, 2023.
What was IPC Section 262?
Section 262 of the Indian Penal Code, 1860 was titled Using Government stamp known to have been before used. It punished a person who, fraudulently or with intent to cause loss to the Government, used for any purpose a stamp issued by the Government for revenue purposes, knowing that the stamp had already been used.
Former punishment: imprisonment of either description for a term extending to two years, or fine, or both.
The offence focused on reuse of an actual Government revenue stamp. It was distinct from counterfeiting a stamp, and the prosecution had to establish the specified mental element and prior use.
Essential ingredients of the former offence
- Government revenue stamp: the item was a stamp issued by the Government for the purpose of revenue.
- Prior use: the stamp had already been used.
- Knowledge: the accused knew the stamp had been used before.
- Reuse: the accused used that stamp again for some purpose.
- Fraudulent intent or intended Government loss: the act was fraudulent or done with intent to cause loss to the Government.
Accidental handling of a previously used stamp, without the required knowledge and fraudulent purpose or intent to cause Government loss, does not by itself establish every element of this offence.
Current law: BNS Section 184
Section 184 of the Bharatiya Nyaya Sanhita, 2023, titled Using Government stamp known to have been before used, continues to address fraudulent use of a previously used Government revenue stamp. The provision concerns use of a stamp issued by Government for revenue purposes, with knowledge that it has already been used, accompanied by fraud or intent to cause loss to Government.
Punishment under BNS Section 184: imprisonment of either description for up to two years, or fine, or both.
Related provisions
IPC Section 261 historically concerned removing or effacing writing or removing a used stamp to enable reuse; the corresponding current provision is BNS Section 183. IPC Section 263 concerned erasing marks indicating use of a Government revenue stamp; the corresponding current provision is BNS Section 185. These are separate offences with different factual elements.
IPC Section 262 and BNS Section 184 compared
| Question | Former IPC Section 262 | Current BNS Section 184 |
|---|---|---|
| Conduct | Fraudulent use of a Government revenue stamp known to have been used before | Fraudulent use of a Government revenue stamp known to have been used before |
| Knowledge and intention | Knowledge of prior use and fraud or intent to cause Government loss | Knowledge of prior use and fraud or intent to cause Government loss |
| Maximum punishment | Two years, or fine, or both | Two years, or fine, or both |
| Applicable period | Acts before 1 July 2024, subject to saving provisions | Acts from 1 July 2024 |
Application depends on the statutory text, date, evidence and circumstances of the case.
Practical example
A person knowingly takes a revenue stamp that has already been used on one document and fraudulently presents it as an unused stamp for a new document to avoid paying the required stamp duty. Depending on the evidence, this may attract the former IPC Section 262 for pre-July 2024 conduct or BNS Section 184 for later conduct. Other stamp-duty laws may also be relevant.
Frequently asked questions
Is reusing a Government revenue stamp a criminal offence?
It can be, where the person knows it has already been used and fraudulently reuses it or acts with intent to cause loss to Government, satisfying the applicable statutory requirements.
What is the punishment under IPC Section 262?
The former punishment was imprisonment of either description for up to two years, or fine, or both.
Which BNS section replaces IPC Section 262?
The corresponding provision is BNS Section 184, titled Using Government stamp known to have been before used.
Is a counterfeit stamp the same as a reused stamp?
No. A counterfeit stamp is a forged imitation. A reused stamp may be genuine but already consumed for a prior revenue purpose. Different offences can apply.
Official legislation and further reading
- Bharatiya Nyaya Sanhita, 2023 - official India Code PDF (see Section 184)
- India Code - official database for the IPC, BNS and other legislation
- Indian Penal Code: sections and historical reference
- IPC Section 263: Erasure of mark denoting use of stamp
General legal information, not advice for a particular case. Verify applicable State stamp legislation and any amendments where relevant.