Indian Penal Code, 1860
Chapter 12 Offences Relating to the Coin and Govt. Stamps
Section 260: Using as genuine a Government stamp known to be counterfeit
Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.