Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with 1[imprisonment for life] or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Explanation.—A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.