Section 470: Uttering cancelled stamps

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.
[L.N. 112 of 1964.]