The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 262 — confirm the corresponding provision (savings: Section 358, BNS 2023).
Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both. CLASSIFICATION OF OFFENCE Punishment--Imprisonment for 2 years, or fine, or both--Cognizable--Bailable--Triable by any Magistrate--Non-compoundable.