Any person re- .. quired by section 12 to cancel an adhesive stamp, and failing to cancel such:stamp in manner prescribed by that section, shall be punishable with fine which may extend to one hundred rupees.
62 Pe,ra!lt; jo1 omrwou lo comply wtlh p1ovzsro115 of scc!1o1z 28.-Any person who, with intent to defraud the Government,-
(a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or 152
(b) being employerl or concerned in or about the pre paration 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 Gover!l ment of any duty or penalty under this Act;
shall be punishable with fi'le which row extend to five thousand rupees.
53. Pmall11 for device~ to de(r,IIJd the rcventte -Any person who with intent to defraud the Government of duty, practices or is concerned in any act, contrivance or device not specially punish able under this Act or any other law for the time being in force shall be punishable with fine which may extend to one thousand rupeeli.
M. Pe~~alt IJ for breach of 1ule relalittg to sale of stamps attd for un aulhoris d snlc.-(a) Any person appointed to sell stamps who disobeys any rule made under section 69, ancl
(h) any person not so appointed who sells or ofters for sale any stamp other than a stamp of the yalue of twelve naye paise or less shall be punhhable with imprisonment for 1t term which may extend to six months, or with fi11e which may extend to five hundred rupees, or with both.
65. llzsltlulzo•z a11J con1ncl of pt o> ·rulto11s -(1) No proc;ecution in respect of any oftence punishable und~r this Act or any enact ment hereby repealeu, shall be instituted without the sanction of the Collector or such other officer as the Government generally, or the Collector specially, authorises in that behalf.
(2) The Government, ur a nv officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence.
(3) The amount of any such composition shall be recover able in the manner provided by section 45.