Section 470

Any person who knowingly utters as and for a valid and uncancelled stamp a stamp, or an impression of a seal, used for any purpose connected with the public revenue of Nigeria or of any part of a Commonwealth country or any country under the protection of a Commonwealth country which has been already used or which has been cancelled, is guilty of an offence of the same kind and is liable to the same punishment as if he had forged the stamp or seal.