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THE INDIAN PENAL CODE · OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS

Section 255 — Counterfeiting Government stamp

Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue shall be punished with 2[imprisonment for life] or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Explanation.— A person commits this offence who counterfeits by causing a genuine stamps of one denomination to appear like a genuine stamp of a different denomination.