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

The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977

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 the Union territory of Jammu and Kashmir] of any duty, upon a payment of money or delivery of property exceeding [five thousand rupees] in amount or value, gives a receipt for an amount or value not exceeding [five thousand rupees], or separates, or divides the money or property paid or delivered ;

shall be punishable with fine which may extend to [five times the amount of stamp duty or one thousand rupees, whichever is higher].

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section65
Marginal notePenalty for refusal to give receipt, and for devices to evade duty on receipts.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. . Substituted ibid for “Government”.
  • substituted, Act XII of 2011. . Substituted for “forty rupees” by Act XII of 2011, s. 41. Foe earlier amendment see Act III of 2006.
  • substituted, Act III of 2006. . Substituted for “one thousand rupees” by Act III of 2006.

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