Indian Penal Code,1860
Act No : 45
Section :
Making or selling instrument for counterfeiting Government stamp.
257. Making or selling instrument for counterfeiting Governmentstamp.--Whoever makes or performs any part of the process of making,or buys, or sells, or disposes of, any instrument for the purpose ofbeing used, or knowing or having reason to believe that it is intendedto be used, for the purpose of counterfeiting any stamp issued byGovernment for the purpose of revenue, shall be punished withimprisonment of either description for a term which may extend toseven years, and shall also be liable to fine.