Using Government stamp known to have been before used
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Summary
Using a government revenue stamp that you know has already been used, with fraudulent intent or intending to cause loss to the Government, is an offence. It applies when someone deliberately reuses an already-used revenue stamp to cheat or avoid payment. Punishment is imprisonment up to two years, or fine, or both.
Example
Meera runs a photocopy shop. She takes used government revenue stamps and sticks them on a customer's property transfer papers to save fees. Because she knowingly reused stamps to cause loss to the Government, she can face up to two years imprisonment, a fine, or both.
Bare Act
Enacted textWhoever, 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.
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