# The Indian Stamp Act, 1899, Section 65: Penalty for refusal to give receipt, and for devices to evade duty on receipts

- Act: The Indian Stamp Act, 1899 (Act 2 of 1899)
- In force from: 1899-07-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/stamp-act/section/65/

## Text

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]

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