Section 259 in Indian Penal Codes

Title: Having possession of counterfeit Government stamp

Description: Whoever has in his possession any stamp which he knows to be a counter­feit of any stamp issued by Government for the purpose of reve­nue, intending to use, or dispose of the same as a genuine stamp, or in order that it may be used as a genuine stamp, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine

Title: Using as genuine a Government stamp known to be a counterfeit

Description: Whoever uses as genuine any stamp, knowing it to be coun­terfeit of any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either descrip­tion for a term which may extend to seven years, or with fine, or with both

Title: Effacing writing from substance bearing Government stamp or removing from document a stamp used for it with intent to cause loss to Government

Description: Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be pun­ished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

Title: Using Government stamp known to have been before used

Description: 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.

Title: Erasure of mark denoting that stamp has been used

Description: Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by the Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.

CHAPTER 12 OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS