Section 48
Penalties For Charging Excess Postage Stamps And Forging government Symbol
A Personnel of post office shall be liable for an imprisonment upto One year or a fine upto Five Hundred Rupees or both for committing any of the following offence:
(a) If false Government symbol is put on the postal article fraudulently, or
(b) If the Government symbol put on the postal article is changed, or removed or rubbed fraudulently, or
(c) If any amount of the postage stamp for the postal articles is demanded or received against the provision of this Act while  engaged in the job of delivering postal articles.