OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS
Counterfeiting Government stamp
255. Whoever counterfeits or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with [imprisonment] for life or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Explanation.-A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.
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Ministry of Law, Justice and Parliamentary Affairs