Penalty for refusal to give receipt, and for devices to evade duty on receipts
Section 65 of the Indian Stamp Act, 1899 deals with 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; The Act came into force on 01 Jul 1899.
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]
Section 65, The Indian Stamp Act, 1899 (Act 2 of 1899).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 65
What does Section 65 of the Indian Stamp Act deal with?
Section 65 of the Indian Stamp Act is headed "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;
How do I find court cases under Section 65 of the Indian Stamp Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 65, section 65 Stamp Act, section 65 of the Indian Stamp Act. People searching for it also type section 65 of indian stamp act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 65 of the Indian Stamp Act, and has it changed?
Its own text turns on section 30 (Obligation to give receipt in certain cases), so none of them can safely be read on its own.
When did Section 65 of the Indian Stamp Act come into force?
Section 65 of the Indian Stamp Act, cited as Stamp Act 65, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.
Other sections of this Act
- 47. Power of payer to stamp bills, and promissory notes received by him unstamped4923 words
- 2. Definitions3110 words
- 3. Instruments chargeable with duty1916 words
- 10. Duties how to be paid1187 words
- 28. Direction as to duty in case of certain conveyances961 words
- 73. Books, etc., to be open to inspection932 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.