Section 162 - Forgery of, and other offences relating to, stamps

A person commits a criminal offence and is liable to a fine not exceeding fifty penalty units who

(a) forges a stamp, whether impressed or adhesive, used for the purposes of revenue by the Government, or by a foreign country; or

(b) without lawful excuse, the proof of which lies on that person, makes or has knowingly in possession a die or an instrument capable of making the impression of that stamp; or

(c) fraudulently cuts, tears, or removes from a material a stamp used for the purposes of revenue by the Government, with intent that a use should be made of the stamp or of a part of the stamp; or

(d) fraudulently mutilates a stamp to which paragraph (c) applies, with intent that a use should be made of a part of the stamp; or

(e) fraudulently fixes or places on a material, or on a stamp to which paragraph (c) applies, a stamp or part of a stamp which, whether fraudulently or not, has been cut, torn or removed from any other material, or out of or from any other stamp; or

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

(g) knowingly and without lawful excuse, the proof of which lies on that person, has in possession a stamp or part of a stamp which has been fraudulently cut, torn or otherwise removed from a material, or a stamp which has been fraudulently mutilated, or a stamped material out of which a name, sum, date or any other matter or thing has been fraudulently erased, or otherwise really or apparently removed.