Indian Penal Code, 1860
Section 260
repealedUsing as genuine a Government stamp known to be counterfeit
Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.
Why this exists
This is the final step in the chain of stamp-forgery offences: actually putting a known fake stamp to use, for example affixing it to a legal document. Punishing the act of use, separately from making, selling, or possessing, ensures the law reaches anyone who completes the deception by relying on a fake stamp to make a document appear properly stamped. Replaced by the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024.