Section 255:
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 2
[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 stamps of one
denomination to appear like a genuine stamp of a different denomination.
Notes:
1. Subs. by Act 26 of 1955, s. 117 and the Sch., for 'transportation for life" (w.e.f. 1-1-1956).