Indian Stamp Act : PENALTY FOR REFUSAL TO GIVE RECEIPT, AND FOR DEVICES TO EVADE DUTY ON RECEIPTS Indian Bare

Indian Stamp Act,1899

Act No : 2

Section : PENALTY FOR REFUSAL TO GIVE RECEIPT, AND FOR DEVICES TO EVADE DUTY ON RECEIPTS

SECTION 65: 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.