Section 263A(4) in The Jammu and Kashmir State Ranbir Penal Code, 1989
(4)In this section and also in sections 255 to 263, both inclusive, the word "Government" when used in connection with, or in reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in section 17, be deemed to include the person or persons authorised by law to administer executive Government in any part of India, and also in any part of His Majesty's dominions or in any foreign country.Chapter-XIII Of Offences Relating to Weights and Measures