(1)Whoever counterfeits, or knowingly performs any part of the process 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 10 years, and shall also be liable to fine.
Section history
Section 255 — Counterfeiting a Government stamp
As in force on 31 December 2021.
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.
Explanation.—A person who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination commits this offence.
(2)In this section and sections 256 to 262, a reference to a Government stamp or stamp includes a reference to a stamp certificate issued under the Stamp Duties Act 1929.