Legal Provisions of Section 262 of Indian Penal Code, 1860.
Using Government stamp known to have been before used:
This section prohibits using of government stamps known to have been before used. The section says that whoever, either with intent to defraud or with the intention of causing loss to the government, uses for any purpose a government stamp issued for the purpose of revenue, about which he has knowledge that it has been before used, shall be punished with simple or rigorous imprisonment for a term extending up to two years, or with fine, or with both.
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ADVERTISEMENTS:
The section requires that intention to defraud or intention to cause loss to the government must be proved. The government stamp issued for revenue must be used for any purpose with the knowledge that it has already been used.
The offence under this section is cognizable, non-bailable and non-compoundable, and is triable by any magistrate.