Indian Penal Code 1860
Section 262 :
Using Government stamp known to have been before used:
(See section 184 of BNS 2023)
Classification of Offence:
Offence: Using a Government stamp known to have been before used.
Punishment :Imprisonment for 2 years, or fine, or both.
Cognizable or Non-cognizable :Cognizable
Bailable or Non-bailable :Bailable.
Compoundable or Non-compoundable : Non-compoundable
By Which Court Triable :Any Magistrate.
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Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.