255. Counterfeiting a Government stamp

Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 10 years, and shall also be liable to fine. Explanation.—A person who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination commits this offence.

In this section and sections 256 to 262, a reference to a Government stamp or stamp includes a reference to a stamp certificate issued under the Stamp Duties Act 1929.