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

Section 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 of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.