The Indian Penal Code, 1860Central Act · Act 45 of 1860
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Bharatiya Nyaya Sanhita, 2023, with effect from 1 July 2024
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.