Penal Code 2008 Ed. CAP. 224 124 from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment for a term which may extend to 3 years, or with fine, or with both. [Indian PC 1860, s. 261] Using a Government stamp known to have been before used *262. Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by the Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment for a term which may extend to 2 years, or with fine, or with both. [Indian PC 1860, s. 262] Erasure of mark denoting that stamp has been used 263. Whoever, fraudulently or with intent to cause loss to the Government, erases or removes from a stamp issued by the Government for the purpose of revenue, any mark put or impressed upon such stamp for the purpose of denoting that the stamp has been used, or knowingly has in his possession, or sells or disposes of, any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment for a term which may extend to 3 years, or with fine, or with both. [Indian PC 1860, s. 263] *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