Whoever, fraudulently or with intend 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
Consolidated view is experimental and may be broken for certain provisions.
Amendments
Section 262 — Original text to 30 November 2008superseded
Section 262 — From 30 November 2008 (current)rewritten by the Revised Edition
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.
[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.