Section 259:
Having possession of counterfeit Government stamp.
Whoever has in his possession any
stamp which he knows to be a counterfeit of any stamp issued by Government for the purpose of revenue,
intending to use, or dispose of the same as a genuine stamp, or in order that it may be used as a genuine
stamp, shall be punished with imprisonment of either description for a term which may extend to seven
years, and shall also be liable to fine.