Indian Penal Code, 1860
263. Erasure of mark denoting that stamp has been used
Whoever, fraudulently or with intent to cause loss to
Government, erases or removes from a stamp issued by the Government for the
purpose of revenue, any mark, put or impressed upon such stamp for the purpose
of denoting that the same has been used, or knowingly has in his possession or
sells or disposes of any such stamp from which such mark-nark has been erased
or removed, or sells or disposes of any such stamp which he knows to have been
used, shall be punished with imprisonment of either description for a term
which may extend to three years, or with fine, or with both.