Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by the Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment for a term which may extend to 2 years, or with fine, or with both.
Section history
Section 262 — Using a Government stamp known to have been before used
As in force on 30 November 2008.
Timeline 3 versions
The text below is this provision as reproduced in the Revised Edition that came into force on this date. A revised edition consolidates the law without changing its substance, so editorial amendments — such as renumbering, updated citations and formatting — may have been made but are not shown as a redline.
[Indian PC 1860, s. 262]
Pursuant to section 39(1) of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999), any reference to a Government stamp or stamp in sections 255 to 262 of the Penal Code (Cap. 224) shall be read as including a reference to a stamp certificate issued under the Stamp Duties Act (Cap. 312) as amended by the Stamp Duties (Amendment) Act 1999.