OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS
Using Government stamp known to have been before used
262. Whoever fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
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Ministry of Law, Justice and Parliamentary Affairs