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Offences Relating to Currency and Government Stamps
Fraudulently or intending Government loss, erasing a used-marking from a Government revenue stamp, or knowingly possessing/selling/disposing of a stamp with such marking erased or already known-used, is punished with up to 3 years' imprisonment, fine, or both.
This targets erasing the specific cancellation mark that shows a stamp has already been used, enabling its fraudulent reuse.
Chemically or physically erasing the cancellation mark from a used revenue stamp, to make it appear unused and reusable, is an offence under this section.