Pakistan Penal Code, 1860 — Section 263: Erasure of mark denoting that stamp has been used

263. Erasure of mark denoting that stamp has been used. Whoever fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine or with both.

(2)Any such stamp, die, plate, instrument or materials in the possession of any person for making any fictitious stamp may be seized and shall be forfeited.

(3)In this section “fictitious stamp” means any stamp falsely purporting to be issued by Government for the purpose of denoting a rate of postage or any facsimile or imitation or re presentation, whether on paper or otherwise, of any stamp issued by Government for that purpose.

(4)In this section and also in sections 255 to 263, both inclusive, the word "Government" when used in connection with, or in reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in section 17, be deemed to include the person or persons authorised by law to administer executive government in any part of 1[Pakistan], and also 2[* * *] in any foreign country.] CHAPTER XIII OF OFFENCES RELATING TO WEIGHTS AND MEASURES