Provision

Whoever uses as genuine any stamp, knowing it to be a counterfeit of 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, or with fine, or with both.


Simply put

This section prohibits using a forged government stamp as genuine. It says that whoever uses any stamp as a genuine stamp, with the knowledge that it is a counterfeit of any government stamp issued for the purpose of revenue, shall be punished with simple or rigorous imprisonment for a term extending up to seven years, or with fine, or with both.



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