348. Forgery of wills, etc. (1) Any person who forges any will, document of title to land, judicial record, power of attorney, bank note, currency note, bill of exchange, promissory note or other negotiable instrument, policy of insurance, cheque or other authority for the payment of money by a person carrying on business as a banker is liable to imprisonment for life. (2) The court may, in addition, order that the forged document referred to in subsection (1) shall be forfeited to the Government. 349. Forgery of judicial or official document. Any person who forges any judicial or official document is liable to imprisonment for ten years. 350. Forgery of and other offences in relation to stamps. Any person who— (a) forges any stamp, whether impressed or adhesive, used for the purposes of revenue or accounting by a Government department; (b) without lawful excuse, the proof whereof shall lie upon him or her, makes or has knowingly in his or her possession any die or instrument capable of making the impression of any such stamp; (c) fraudulently cuts, tears in any way or removes from any material any stamp used for purposes of revenue or accounting by the Government, with intent that another use shall be made of the stamp or any part of it; (d) fraudulently mutilates any stamp referred to in paragraph (c) of this section with intent that another use shall be made of the stamp; (e) fraudulently fixes or places upon any material or upon any stamp referred to in paragraph (d) of this section any stamp or part of a stamp which whether fraudulently or not has been cut, torn or in any way removed from any other material or out of or from any other stamp; (f) fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date or other matter or thing written on it with the intent that another use shall be made of the stamp upon such material; or (g) knowingly and without lawful excuse, the proof of which shall lie