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.