Chapter VII CRIMINAL OFFENCES AND PROCEDURE

¹ Substituted by Act 24 of 1999 w.e.f. 18.8.1999.

(1) Any person executing or signing otherwise than as a witness any instrument chargeable with duty, without the same being duly stamped shall for every such offence 1[be punishable with imprisonment for a term which shall not be less than one month but which may extend to six months or with fine which may extend to five thousand rupees or with both]1: Provided that, when any penalty has been paid in respect of any instrument under section 34, section 39 or section 58, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.

1. (2) If a share-warrant is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to five hundred rupees.

Any person who in a clearance list makes a declaration which is false or which he either knows or believes to be false where it results in loss of stamp duty to the State Government shall, on conviction be punishable with imprisonment for a term which shall not be less than one month but which may extend to six months and with fine which may extend to five thousand rupees. 1. Sections 59A and 59B inserted by Act 24 of 1999 w.e.f. 18.8.1999. 59B. Penalty for failure to produce documents.- Any person who,-

1. (i) fails to produce any register, book, record, paper, application, document, instrument or proceedings for inspection, or (ii) prevents or obstructs the inspection, entry, search or seizure by an officer, empowered under this Act, shall on conviction, be punishable with imprisonment for a term which shall not be less than one month but which may extend to six months or with fine which may extend to five thousand rupees or with both.]1

¹ Omitted by Act 1 of 2008 w.e.f. 1.4.2003

Any person who, with intent to defraud the Government,— (a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or 1[(c) makes any false statement or does any other act calculated to deprive the Government of any duty or penalty under this Act,]1 shall be punishable with fine which may extend to 1[five times the amount of the deficient duty thereof]1. 1. Substituted by Act 24 of 1999 w.e.f. 18.8.1999.

1. (a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or
2. (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or 1[(c) makes any false statement or does any other act calculated to deprive the Government of any duty or penalty under this Act,]1 shall be punishable with fine which may extend to 1[five times the amount of the deficient duty thereof]1.

¹ Substituted by Act 24 of 1999 w.e.f. 18.8.1999.

Any person who with intent to defraud the Government of duty, practices or is concerned in any act, contrivance or device not specially punishable under this Act or any other law for the time being in force shall be punishable with fine which may extend to one thousand rupees.

¹ Substituted by Act 1 of 2008 w.e.f. 1.4.2003

Any person who willfully acts in contravention of any of the provisions of this Act in respect of which no other provision has been made in this Chapter, shall be punishable with imprisonment which may extend to six months, or with fine which may extend to five hundred rupees, or with both.]1

¹ Inserted by Act 17 of 1966 w.e.f. 15.11.1966.

(1) No prosecution in respect of any offence punishable under this Act or any enactment hereby repealed, shall be instituted without the sanction of the 1[Deputy Commissioner]1 or such other officer as the Government generally, or the 1[Deputy Commissioner]1 specially, authorizes in that behalf.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

1. (2) The Chief Controlling Revenue Authority, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence.
2. (3) The amount of any such composition shall be recoverable in the manner provided by section 46.

No Magistrate other than a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.

Every offence under this Act committed in respect of any instrument may be tried in any district or metropolitan area in which such instrument is executed or found or where such offence is triable under the Code of Criminal Procedure, 1973.]1 1. Substituted by Act 24 of 1999 w.e.f 18.8.1999.

¹ Substituted by Act 24 of 1999 w.e.f 18.8.1999.