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Chapter II
STAMP-DUTIES
E.-- Duty by whom payable.
30. Any person receiving any money exceeding 1[five hundred Taka] in amount, or any bill of exchange, cheque or promissory note for an amount exceeding 2[five hundred Taka], or receiving in satisfaction or part satisfaction of a debt any movable property exceeding 3[five hundred Taka] in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same.
Any person receiving or taking credit for any premium or consideration for any renewal of any contract of fire-insurance, shall, within one month after receiving or taking credit for such premium or consideration, give a duly stamped receipt for the same.