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Section 267
Do not make or pass counterfeit tickets:

(1) No person shall, with intent to counterfeit, make or engage in counterfeiting, buy, sell, transact or export or import counterfeit currency or engage in counterfeiting or possess or have in his possession for the purpose of counterfeiting. Explanation: For the purposes of this section:< br> (a) "Ticket" shall mean a postage stamp or other revenue-related stamp affixed to a document. The term "stamp" shall mean a copy of a stamp affixed or printed on an envelope, postal letter or any other item, or a sticker used for the purpose of the stamp.
(b) "False ticket" means a fake ticket made in an unauthorized manner pretending to be a ticket as mentioned in clause (a) and the term also refers to a ticket that has been used once.
(2) A person who commits or causes an offense under sub-section (1) shall be imprisoned for up to five years and fined up to fifty thousand rupees.