State Act
77
Section 77. Penalty for refusal to give receipt and for devices to evade duty on receipts
In forceRajasthan (State Act)
77. Penalty for refusal to give receipt and for devices to evade duty on receipts Any person who,- (a) being required under section 33 to give a receipt, refuses or neglects to give the same; or (b) with intent to defraud the government to any duty upon a payment of money or delivery of property exceeding five hundred rupees in amount or value, gives a receipt for an amount or value not exceeding five hundred rupees or separates or divides the money or property paid or delivered; shall be punishable with fine which may extend to one thousand rupees.