Erasure of stamp-use marks criminalised, with possession or sale of defaced or used stamps punishable by imprisonment or fine.

Erasure of marks denoting prior use on government revenue stamps is criminalised when done fraudulently or with intent to cause loss to Government. The provision criminalises erasing or removing any impressed mark indicating use, knowingly possessing, selling, or disposing of a stamp from which such a mark has been erased or removed, and selling or disposing of a stamp known to have been used. Penalties include imprisonment for a term which may extend to three years, or fine, or both.

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