Chapter XII
OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS
Having possession of counterfeit Government stamp
259. Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued by Government for the purpose of revenue, intending to use, or dispose of the same as a genuine stamp, or in order that it may be used as a genuine stamp, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
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Ministry of Law, Justice and Parliamentary Affairs