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.

BNSS Classification

• Imprisonment for 2 years, or fine, or both.
• Cognizable
• Bailable
• Triable by Any Magistrate.