Section 257. Making or selling instrument for counterfeiting Government stamp

257. Making or selling instrument for counterfeiting Government stamp . — Whoever makes or performs any part of the process of making, or buys, or sells, or disposes of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting any stamp issued by Government for the purpose of revenue, shall be punished 1. Subs. by Act 26 of 1955, s. 117 and the Sch., for "transportation for life" (w.e.f. 1-1-1956). with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.