Section 267: Prohibition of counterfeiting stamps or using counterfeit stamps

1) No person shall, with the intention of using as genuine, counterfeit, attempt to counterfeit a stamp, purchase, sell, exchange, export or import a counterfeit stamp, or use or attempt to use as genuine, or possess, such stamp.

Explanation: For the purposes of this Chapter, –

(a) “stamp” means a postal stamp or other revenue stamp to be affixed to a document, and this term also includes the sign of a stamp affixed to or printed on an envelope, post letter or any other object or a sticker to be used for the purpose of stamp.

(b) “counterfeit stamp” means a forged stamp made in an unauthorized manner so that it resembles a stamp referred to in clause (a), and this term also includes a stamp that has once been used.

2) A person who commits, or causes to be committed, the offence referred to in sub-section (1) shall be liable to a sentence of imprisonment for a term not exceeding five years and a fine not exceeding fifty thousand rupees.