Indian Penal Code, 1860

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Sections	Particulars
Chapter XII	Of Offences Relating To Coin And Government Stamps
262	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.