Penal Code 2008 Ed. CAP. 224 122 Counterfeiting a Government stamp *255. Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 10 years, and shall also be liable to fine. [51/2007] Explanation —A person who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination commits this offence. [Indian PC 1860, s. 255] Having possession of an instrument or material for the purpose of counterfeiting a Government stamp *256. Whoever has in his possession any instrument or material 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 the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine. [Indian PC 1860, s. 256] Making or selling an instrument for the purpose of counterfeiting a Government stamp *257. Whoever makes, performs any part of the process of making, buys, 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 the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine. [Indian PC 1860, s. 257] *Pursuant to section 39(1) of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999), any reference to a Government stamp or stamp in sections 255 to 262 of the Penal Code (Cap. 224) shall be read as including a reference to a stamp certificate issued under the Stamp Duties Act (Cap. 312) as amended by the Stamp Duties (Amendment) Act 1999. Informal Consolidation – version in force from 1/4/2015