Any person who, with intent to defraud the Government,--
        (a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; or
        (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or
        (c) does any other act calculated to deprive the Government of any duty or penalty under this Act;
    shall be punishable with fine which may extend to five thousand rupees.                                                    STATE AMENDMENT
    Orissa.--
    Amendment of Section 64.--In Section 64 of the Principal Act, the words "and where the person is liable to pay the duty shall also be liable to pay the deficient amount of duty" shall be added at the end.
[Vide Orissa Act 7 of 1987, s. 8]
        Arunachal Pradesh.
Amendment of sections 64,--
    (3) in section 64, in clause (c), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted.
[Vide Arunachal Pradesh Act 3 of 2010, s. 2]