Indian Penal Code, 1860
261. Effacing, writing from substance bearing Government
stamp, or removing from document a stamp used for it, with intent to cause loss
to Government
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.