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 XII OF OFFENCES RELATING TO COIN AND GOVERNMENT STAMPS
Section 262: Using Government stamp known to have been before used
The Indian Penal Code, 1860 (repealed)
Repealed by the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) with effect from 1 July 2024.
Now in the BNS
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
| 262. Using Government stamp known to have been before used | BNS 184 |