Penal Code · s 257

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s 257Making or selling instrument for counterfeiting Government stamp

Whoever -

(a)

makes or performs any part of the process of making;

(b)

buys, sells or disposes of, any instrument for the purpose of being used; or

(c)

knowing or having reason to believe that it is intended to be used.

forthe purpose of comEifeiting any stamplssued by Gove~mmmmEitfor the purpose of revenue, shall be punished with imprisonment for a term not exceeding 7 years and fine.