Indian Penal Code, 1860
Section 262
repealedUsing Government stamp known to have been before used
Whoever, 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.
Why this exists
This section covers the flip side of the previous one: rather than removing writing to disguise reuse, this simply punishes knowingly using an already-used stamp again. Both provisions protect the same principle, that each government stamp should only ever pay for one use, so the treasury actually collects the revenue it is owed for every document. Replaced by the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024.