Revenue Act, 1898

Forfeiture of used stamps in possession of persons who can use them again.

11. If any person who is a maker or seller of any article chargeable with any duty required to be denoted by a stamp provided by the Commissioners of Inland Revenue receives or has in his possession any stamp or portion of a stamp so provided which has been previously used for denoting any such duty, that stamp or portion of a stamp shall be forfeited.