*260. Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, or with fine, or with both.
[Indian PC 1860, s. 260]
* Pursuant to section 39(1) of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999), any reference to a Government stamp or stamp in sections 255 to 262 of the Penal Code (Cap. 224) shall be read as including a reference to a stamp certificate issued under the Stamp Duties Act (Cap. 312) as amended by the Stamp Duties (Amendment) Act 1999.