Penalty for refusal to give receipt, and for devices to evade duty on receipts.

Any person who,--

1. (a) being required under section 30 to give a receipt, refuses or neglects to give the same; or,
2. (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,--

1. (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]