IPC Section 262: Using Government stamp known to have been before used

Indian Penal Code, 1860 · Chapter 12: Offences relating to coin and Government Stamps

Repealed on 1 July 2024 and replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS).

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.

CLASSIFICATION OF OFFENCE

Punishment-Imprisonment for 2 years, or fine, or both-Cognizable-Bailable-Triable by any Magistrate-Non-compoundable.

Study: explanations and related material

Now BNS 184 (same provision). IPC → BNS converterSource: BPR&D BNS–IPC corresponding section table (UP Police, 2024-06-28), p12

Official reference: Delhi District & Sessions Judge: government historical reference — source link checked: 2 October 2026.Recorded edition / snapshot date: 2024-06-30.Mobile-app reference import; the recorded snapshot date is not a fresh legal-currency guarantee. The linked government text is an independent authoritative reference, not certification that this website reproduces the same edition. The source link was checked, not every provision or subsequent amendment. Check commencement notifications, savings and jurisdiction-specific variations separately. Historical code retained for reference; read the repeal/savings provisions in the successor code.

This text is for reference, not legal advice. Consult the official source for the authoritative text.

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