Indian Penal Code, 1860

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Sections	Particulars
Chapter XII	Of Offences Relating To Coin And Government Stamps
259	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.