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 1[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.
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.
1. Subs. by Act 26 of 1955, sec. 117 and Sch., for “transportation for life” (w.e.f. 1-1-1956).