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]
Uttar Pradesh
Amendment of section 64. — In. section 64 of the principal Act, for the words, "with fine which may extend to five thousand rupees," the words “imprisonment for a term which may extend to three months or with fine which may extend to ten thousand rupees or with both" shall be substituted.
[Vide Uttar Pradesh Act 22 of 1998, s. 7]
Insertion of new sections 64-A and 64-B. After section 64 of the principal Act, the following sections shall be inserted, namely :—
"64-A. Penalty for omission to comply with sections II-A and article 25-A of Schedule I-B. —Any person who either refuses or neglects to stamp a counter-part or-duplicate (including counterfoil or carbon as-copy) of any bill or cash memo on the date of its issue in accordance with Article 25-A of Schedule I- B or fails to pay the duty in cash in accordance with section II-A or where the same is paid in cash, fails to maintain a proper account thereof in accordance with sub-section (2) of section 11-A, shall for every such offence be punishable with fine which may extend to five hundred rupees.
64-B. Recovery of amount of deficit stamp duty. —(1) Where any person liable to pay duty under this Act is convicted of an offence under section 62 or 64, in respect of any instrument (not being an instrument specified in Entry 91 of List I in the Seventh Schedule to the Constitution), the Magistrate shall in addition to any punishment which may be imposed for such offence, direct recovery of the amount of duty .and penalty, if any, due under this Act from such person in respect of that instrument, and such amount shall also be recoverable as if it were a fine imposed by the Magistrate.
(2) Upon such recovery the Collector shall thereupon certify by endorsement on the instrument that proper duty or penalty, as the case may be, has been levied in respect thereof.”
[Vide Uttar Pradesh Act 49 of 1975, s. 8]