Section 65
Penalty for refusal to give receipt, and for devices to evade duty on receipts.
About this Act
An Act to consolidate and amend the law relating to Stamps,
Any person
who,--
(a) being required under section 30 to give a receipt, refuses or neglects to give the same; or,
(b) with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered;
shall be punishable with fine which may extend to one hundred rupees.
STATE AMENDMENT
Arunachal Pradesh.--
Amendment of sections 65,--
(4) in section 65, in clause (b), for the words "one hundred rupees", the words "five hundred rupees" shall be substituted.
[Vide Arunachal Pradesh 3 of 2010, s. 2]
(a) being required under section 30 to give a receipt, refuses or neglects to give the same; or,
(b) with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered;
shall be punishable with fine which may extend to one hundred rupees.
STATE AMENDMENT
Arunachal Pradesh.--
Amendment of sections 65,--
(4) in section 65, in clause (b), for the words "one hundred rupees", the words "five hundred rupees" shall be substituted.
[Vide Arunachal Pradesh 3 of 2010, s. 2]