262. 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.
Indian Penal Code, 1860
Section 262: Using Government stamp known to have been before used
Repealed. Repealed from 1 July 2024. Use it for offences committed before repeal and other liabilities, investigations or proceedings preserved by BNS section 358; do not use it as the current general penal code.
Chapter XII — Of Offences Relating to Coin and Government Stamps