State Act
65
Section 65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.
THE STAMP ACT, 1977 (1920 A. D.)
In forceJammu and Kashmir (State Act)
65. 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 1[Government of the Union territory of Jammu and Kashmir] of any duty, upon a payment of money or delivery of property exceeding 2[five thousand rupees] in amount or value, gives a receipt for an amount or value not exceeding 2[five thousand rupees], or separates, or divides the money or property paid or delivered ; shall be punishable with fine which may extend to 3[five times the amount of stamp duty or one thousand rupees, whichever is higher].