Section 65 Indian Stamp Act

Section 65 of the Indian Stamp Act 1899 is about Penalty for refusal to give receipt, and for devices to evade duty on receipts. It is under CHAPTER VII (Criminal Offences And Procedure) of the Act.

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

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]