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
Chapter VIII — OF OFFENCES RELATING TO COIN, CURRENCY-NOTES, BANK-NOTES, AND GOVERNMENT STAMPS