Indian Penal Code,1860
Act No : 45
Section :
Prohibition of fictitious stamps.
1*[263A. Prohibition of fictitious stamps.--(1) Whoever- (a) makes, knowingly utters, deals in or sells any fictitious stamp, or knowingly uses for any postal purpose any fictitious stamp, or (b) has in his possession, without lawful excuse, any fictitious stamp, or (c) makes or, without lawful excuse, has in his possession any die, plate, instrument or materials for making any fictitious stamp,shall be punished with fine which may extend to two hundred rupees. (2) Any such stamp, die, plate, instrument or materials in thepossession of any person for making any fictitious stamp 2*[may beseized and, if seized] shall be forfeited. (3) In this section "fictitious stamp" means any stamp falselypurporting to be issued by Government for the purpose of denoting arate of postage, or any facsimile or imitation or representation,whether on paper or otherwise, of any stamp issued by Government forthat purpose. (4) In this section and also in sections 255 to 263, bothinclusive, the word "Government", when used in connection with, or inreference to, any stamp issued for the purpose of denoting a rate ofpostage, shall, notwithstanding anything in section 17, be deemed toinclude the person or persons authorized by law to administerexecutive Government in any part of India, and also in any part of HerMajesty's dominions or in any foreign country.]