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.
CHAPTER X OF OFFENCES RELATING TO COIN, CURRENCY-NOTES, BANK-NOTES, AND GOVERNMENT STAMPS
Section 184: Using Government stamp known to have been before used
The Bharatiya Nyaya Sanhita, 2023
Corresponding IPC provision
As given in the correspondence table of the National Crime Records Bureau (Ministry of Home Affairs). Read both texts before relying on it. NCRB table