Section 262Central Act
Section 262: Using Government stamp known to have been before used.
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.
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Sec 261 — Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.
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Sec 263 — Erasure of mark denoting that stamp has been used.
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