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Section 65 of The Indian Stamp Act, 1899 View Chapter 7

Penalty for refusal to give receipt, and for devices to evade duty on receipts.

   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]


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