Section 183: Whoever, fraudulently or with intent to cause loss to the Government, removes or Effacing
writing from
effaces from any substance, bearing any stamp issued by Government for the purpose of substance
revenue, any writing or document for which such stamp has been used, or removes from any bearing
Government
writing or document a stamp which has been used for such writing or document, in order that stamp, or
such stamp may be used for a different writing or document, shall be punished with removing from
document a
imprisonment of either description for a term which may extend to three years, or with fine, or stamp used for
with both. it, with intent
to cause loss to
Government.