CourtMesh

Section 65: Penalty for refusal to give receipt, and for devices to evade duty on receipts.

The Indian Stamp Act, 1899Central Act · Act 2 of 1899

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]

Where this provision sits

ActThe Indian Stamp Act, 1899
Section65
Marginal notePenalty for refusal to give receipt, and for devices to evade duty on receipts.
JurisdictionCentral
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Indian Stamp Act, 1899 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.