Any person required by section 12 to cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall, be punishable with fine which may extend to one hundred rupees.
                                                    STATE AMENDMENT
     Arunachal Pradesh.--
     Amendment of sections 63,--
    (2) in section 63, for the words "one hundred rupees", the words "five hundred rupees" shall be substituted.
    [Vide Arunachal Pradesh Act 3 of 2010, s. 2]