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Central Government Act
Section 263A(1) in The Indian Penal Code
makes, knowingly utters, deals in or sells any fictitious stamps, 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.