Indian Penal Code, 1860
255. Counterfeiting Government stamp
Whoever counterfeits, or knowingly performs any part of the
process of counterfeiting, any stamp issued by Government for the purpose of
revenue, shall be punished with 104[imprisonment for life], or with
imprisonment of either description for a term which may extend to ten years,
and shall also be liable to fine.
Explanation- A person commits this offence who counterfeits
by causing a genuine stamp of one denomination to appear like a genuine stamp
of a different denomination.