(1) Whoever—
- makes, knowingly utters, deals in or sells any fictitious stamp, or knowingly uses for any postal purpose any fictitious stamp; or
- has in his possession, without lawful excuse, any fictitious stamp; or
- makes or, without lawful excuse, has in his possession any die, plate, instrument or materials for making any fictitious stamp,
shall be punished with fine which may extend to two hundred rupees.
(2) Any such stamp, die, plate, instrument or materials in the possession of any person for making any fictitious stamp may be seized and shall, if seized, be forfeited.
(3) In this section "fictitious stamp" means any stamp falsely purporting to be issued by Government for the purpose of revenue or postal purposes.