Indian Penal Code, 1860
131[263A. Prohibition of fictitious stamps
(a) makes, knowingly utters, deals in or sells any fictitious stamps, or knowingly uses for any postal purpose any fictitious stamp, or
(b) has in his possession, without lawful excuse, any fictitious stamp, or
(c) makes or, without lawful excuse, has in his possession any die, plate, instrument or materials for making any fictitious stamp,
shall be punished with fine which may extend to two hundred rupees.
(2) Any such stamps, die, plate, instrument or materials in the possession of any person for making any fictitious stamp 132[may be seized and, if seized] shall be forfeited.
(3) In this section "fictitious stamp" means any stamp falsely purporting to be issued by the Government for the purpose of denoting a rate of postage, or any facsimile or irritation or representation, whether on paper or otherwise, of any stamp issued by Government for that purpose.
(4) In this section and also in sections 255 to 263, both inclusive, the word "Government", when used in connection with, or in reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in section 17, be deemed to include the person or persons authorized by law to administer executive government in any part of India, and also in any part of Her Majesty's dominions or in any foreign country.]