Provision

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.


Simply Put

The section says that whoever, either with intent to defraud or with the intention of causing loss to the government, uses for any purpose a government stamp issued for the purpose of revenue, about which he has knowledge that it has been before used, shall be punished with simple or rigorous imprisonment for a term extending up to two years, or with fine, or with both.



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