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Wednesday, 11 November 2026 Judgments, law jobs and study notes, written by a practising advocate
Bharatiya Nyaya Sanhita, 2023 · Chapter X: Of Offences Relating To Coin, Currency-notes, Bank-notes, And Government Stamps

Section 184 BNS: Using Government stamp known to have been before used

Corresponding IPC
Section 262 IPC
Punishment
Imprisonment up to 2 years, or fine, or both

Classification of offence

SectionCognizable?Bailable?Triable by
184CognizableBailableAny Magistrate

As per the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023.

Bare Act text

Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

Text as enacted in the Bharatiya Nyaya Sanhita, 2023 (Act No. 45 of 2023), in force from 1 July 2024. Source: India Code, Government of India.

In simple words

Punishes fraudulently or with intent to cause loss to Government, using a Government revenue stamp known to have been used before.

Chapter X: Of Offences Relating To Coin, Currency-notes, Bank-notes, And Government Stamps

  1. 178 Counterfeiting coin, Government stamps, currency-notes or bank-notes
  2. 179 Using as genuine, forged or counterfeit coin, Government stamp, currency-notes or bank-notes
  3. 180 Possession of forged or counterfeit coin, Government stamp, currency-notes or bank-notes
  4. 181 Making or possessing instruments or materials for forging or counterfeiting coin, Government stamp, currency-notes or bank-notes
  5. 182 Making or using documents resembling currency-notes or bank-notes
  6. 183 Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
  7. 184 Using Government stamp known to have been before used
  8. 185 Erasure of mark denoting that stamp has been used
  9. 186 Prohibition of fictitious stamps
  10. 187 Person employed in mint causing coin to be of different weight or composition from that fixed by law
  11. 188 Unlawfully taking coining instrument from mint