Section 268
Prohibition Of Purchasing, Selling, Repairing Instruments For Counterfeiting Stamps
tamps: (1) No person shall make, repair, purchase,
sell, exchange, possess any machinery or other instrument knowing
or having reasonable ground to believe that it is intended to be used
for the purpose of counterfeiting any stamp.
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(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.