Section 327: Penalties for forging or tampering with government revenue stamps

(a)forges any stamp, whether impressed or adhesive, used for the purposes of revenue or accounting by a Government department;

(b)without lawful excuse, the proof of which shall lie upon him or her, makes or has knowingly in his or her possession any die or instrument capable of making the impression of any such stamp;

(c)fraudulently cuts, tears in any way or removes from any material any stamp used for purposes of revenue or accounting by the Government, with intent that another use shall be made of the stamp or any part of it;

(d)fraudulently mutilates any stamp referred to in paragraph (c) with intent that another use shall be made of the stamp;

(e)fraudulently fixes or places upon any material or upon any stamp referred to in paragraph (d) any stamp or part of a stamp which whether fraudulently or not, has been cut, tom or in any way been removed from any other material or out of or from any other stamp;

(f)fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date or other matter or thing written on it with the intent that another use shall be made of the stamp upon such material; or

(g)knowingly and without lawful excuse, the proof of which shall lie upon him or her, has in his or her possession, any stamp or part of a stamp which has been fraudulently cut, tom or in any way been removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date or other matter or thing has been fraudulently erased or otherwise really or apparently removed,