257. Making or selling an instrument for the purpose of counterfeiting a Government stamp

Whoever makes, performs any part of the process of making, buys, sells or disposes of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose 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 7 years, and shall also be liable to fine.