Section 267
Prohibition Of Counterfeiting Stamps Or Using Counterfeit Stamps

(1) No person shall, with the intention of using as genuine,
counterfeit, attempt to counterfeit a stamp, purchase, sell, exchange,
export or import a counterfeit stamp, or use or attempt to use as
genuine, or possess, such stamp.
Explanation: For the purposes of this Chapter,-
(a) 'stamp' means a postal stamp or other revenue stamp
to be affixed to a document, and this term also includes
the sign of a stamp affixed to or printed on an envelope,
post letter or any other object or a sticker to be used for
the purpose of stamp.
(b) 'counterfeit stamp' means a forged stamp made in an
unauthorized manner so that it resembles a stamp
referred to in clause (a), and this term also includes a
stamp that has once been used.
(2) A person who commits, or causes to be committed, the
offence referred to in sub-section (1) shall be liable to a sentence of
imprisonment for a term not exceeding five years and a fine not
exceeding fifty thousand rupees.