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Penalty for refusal to give receipt, and for devices to evade duty on receipts. | Indian Stamp (Chhattisgarh Amendment) Act, 1899 | LAWGIST

Indian Stamp (Chhattisgarh Amendment) Act, 1899

CRIMINAL OFFENCES AND PROCEDURE

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

§65

Summary

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]

<span style="margin-left:15px;"></span>Any person who,--<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) being required under section 30 to give a receipt, refuses or neglects to give the same; or,<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(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;<br> <span style="margin-left:15px;"></span>shall be punishable with fine which may extend to one hundred rupees.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>STATE AMENDMENT</b><br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> <b>Arunachal Pradesh.--</b><br> <b>Amendment of sections 65,--</b><br> <span style="margin-left:15px;"></span>(4) in section 65, in clause (b), for the words "one hundred rupees", the words "five hundred rupees" shall be substituted.<br> [<i>Vide</i> Arunachal Pradesh 3 of 2010, s. 2]<br><br>

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