Legal Provisions of Section 260 of Indian Penal Code, 1860.
Using as genuine a Government stamp known to be counterfeit:
This section prohibits using a counterfeit government stamp as genuine. It says that whoever uses any stamp as a genuine stamp, with the knowledge that it is a counterfeit of any government stamp issued for the purpose of revenue, shall be punished with simple or rigorous imprisonment for a term extending up to seven years, or with fine, or with both.
image source: indianstampghar.com
ADVERTISEMENTS:
The section requires that a stamp, which is a counterfeit of a Government stamp issued for revenue, must be used as genuine with the knowledge that it is counterfeit.
The offence under this section is cognizable, non-bailable and non-compoundable, and is triable by magistrate of the first class.