Section 255

Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.

Explanation—A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.

Penal Code 147

Having possession of an instrument or material for the purpose of counterfeiting a Government stamp