Indian Penal Code, 1860
257. Making or selling instrument for counterfeiting
Government stamp
Whoever makes or performs any part of the process of making, or
buys, or sells, or disposes of, any instrument for the purpose of being used,
or knowing or having reason to believe that it is intended to be used, for the
purpose of counterfeiting any stamp issued by Government for the purpose of
revenue, shall be punished with imprisonment of either description for a term
which may extend to seven years, and shall also be liable to fine.