Print View

[Section Index]

The Stamp Act, 1899

( ACT NO. II OF 1899 )

Chapter VII


Penalty for refusal to give receipt, and for devices to evade duty on receipts.
65. 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 Taka in amount or value, gives a receipt for an amount or value not exceeding twenty Taka, or separates or divides the money or property paid or delivered;
shall be punishable with fine which may extend to one hundred Taka.

Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs