184. Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
Bharatiya Nyaya Sanhita, 2023
Section 184: Using Government stamp known to have been before used
Chapter X — Of Offences Relating to Coin, Currency-notes, Bank-notes, and Government Stamps
Source: official text of the Bharatiya Nyaya Sanhita, 2023 (Ministry of Home Affairs).