Section 262 of IPC 1860: Using Government stamp known to have been before used
Using Government stamp known to have been before used-Indian Penal Code
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.