Indian Penal Code, 1860
259. Having possession of counterfeit Government stamp
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.