261. Effacing any writing from a substance bearing a Government stamp, or removing from a document a stamp used for it, with intent to cause loss to Government
Feedback & supportWhoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance bearing any stamp issued by the 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 for a term which may extend to 3 years, or with fine, or with both.
loss
“loss” includes a loss by not getting what one might get, as well as a loss by parting with what one has. For the purposes of section 473B and subject to subsections (2) and (4), an act or omission intended to be induced is to a person’s prejudice if, and only if, it is one which, if it occurs, will —(a)result in his permanent or temporary loss of property;(b)result in his being deprived of an opportunity to earn remuneration or greater remuneration;(c)result in his being deprived of an opportunity to gain a financial advantage otherwise than by way of remuneration;(d)result in somebody being given an opportunity to earn remuneration or greater remuneration from him;(e)result in somebody being given an opportunity to gain a financial advantage from him otherwise than by way of remuneration; or(f)be the result of his having accepted a false instrument as genuine in connection with his performance of any duty. For the purpose of this section, an act which a person has an enforceable duty to do and an omission to do an act which a person is not entitled to do shall be disregarded. The reference in section 473B to inducing a person (B) to accept a false instrument as genuine includes a reference to inducing a machine to respond to an instrument as if it were a genuine instrument. Where subsection (3) applies, the act or omission intended to be induced by the machine responding to the instrument shall be treated as an act or omission to a person’s prejudice. In subsection (1)(a),