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Indian Penal Code,1860

Act No : 45


Section : Using Government stamp known to have been before used.

262. Using Government stamp known to have been before used.--Whoever, fraudulently or with intent to cause loss to the Government,uses for any purpose a stamp issued by Government for the purpose ofrevenue, which he knows to have been before used, shall be punishedwith imprisonment of either description for a term which may extend totwo years, or with fine, or with both.