Indian Penal Code,1860
Act No : 45
Section :
Counterfeiting Government stamp.
255. Counterfeiting Government stamp.--Whoever counterfeits, orknowingly performs any part of the process of counterfeiting, anystamp issued by Government for the purpose of revenue shall bepunished with 1*[imprisonment for life] or with imprisonment ofeither description for a term which may extend to ten years, and shallalso be liable to fine. Explanation.-A person commits this offence who counterfeits bycausing a genuine stamps of one denomination to appear like a genuinestamp of a different denomination.