law: Indian Stamp Act, 1899 
  68. Penalty for post-dating bills, and for other devices to
  
  defraud the revenue 
  Any person who,- 
  (a) with intent to defraud the government of duty, draws, makes
  
  or issues any bill of exchange or promissory note bearing a date subsequent to
  
  that on which such bill or note is actually drawn or made; or
  (b) knowing that such bill or note has been so post-dated,
  
  endorses, transfers, presents for acceptance or payment, or accepts, pays or
  
  receives payment of, such bill or note, or in any manner negotiates the same;
  
  or
  (c) with the like intent, practices or is concerned in any act,
  
  contrivance or device not specially provided for by this Act or any other law
  
  for the time being in force,
  shall be punishable with fine which may extend to one thousand
  
  rupees.