Section 64: Penalty for omission to comply with provisions of section 27.
The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977
Any person who, with intent to defraud the [Government of the Union territory of Jammu and Kashmir],—
(a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth ; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances ; or
(c) does any other act calculated to deprive the [Government of the Union territory of Jammu and Kashmir] of any duty or penalty under this Act ;
[shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years or with a fine which may extend to fifty thousand rupees or with both.]