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Offences Relating to Currency and Government Stamps
Fraudulently or intending Government loss, removing/effacing writing from a Government-stamped substance, or removing a used stamp from a document to reuse it elsewhere, is punished with up to 3 years' imprisonment, fine, or both.
This prevents reusing a Government revenue stamp that has already served its purpose on one document, by removing or erasing the evidence it was already used.
Carefully peeling a used revenue stamp off one document to affix it to another, avoiding paying the stamp duty owed on the second document, is an offence under this section.