No revenue stamp on cash recipt

An improperly stamped receipt cannot be used (by the receiver) in a court case. However, the payer can use the receipt against the receiver by fixing the stamp later.

Confiscation
Documents that are not stamped properly
can be impounded by any public
officer. These may be then sent to collector
who will order for extra duty and
penalty.

Who can Confiscate
Any public officer (collector, district
magistrate, etc.) can seize /confiscate
any receipt that is not properly
stamped. The state government can
decide which persons will be called
public officers for this. However, police
officers are not authorized to confiscate
such receipts (section 33).

Extra duty
The collector can order extra duty up to
ten times to be paid.

Fine
Fine up to Rs.100 can be imposed for
not using revenue stamps where required
or for not cancelling stamps
properly (section 65).

FOR REFERENCE, USE:

The Indian Stamp Act (Bare Act
with short notes); Edition 2004;
Pub.: Professional Book Publishers,
36/10, II Floor, East Patel Nagar,
New Delhi - 8; Rs.40

may not be admissible per se, but can be used as an evidence for collateral purposes subject to proof.