- Counterfeiting Government stamp —
Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Explanation — A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.
CLASSIFICATION OF OFFENCE
Punishment—Imprisonment for life, or imprisonment for 10 years, and fine— Cognizable—Non-bailable—Triable by Court of Session—Non-compoundable.