Chapter VII |

Any person required by section 12 to cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall be punishable with fine which may extend to one hundred rupees.

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 (c) does any other act calculated to deprive the Government of any duty or penalty under this Act; shall be punishable with fine which may extend to five thousand rupees.

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.

(a) Any person appointed to sell stamps who disobeys any rule made under section 69, and (b) any person not so appointed who sells or offers for sale any stamp other than a stamp of the value of twelve naye paise or less shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.

(1) No prosecution in respect of any offence punishable under this Act or any enactment hereby repealed, shall be instituted without the sanction of the Collector or such other officer as the Government generally, or the Collector specially, authorises in that behalf. (2) The Government, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence. (3) The amount of any such composition shall be recoverable in the manner provided by section 45.

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

The Indian Stamp Act, 1899 (Central Act 2 of 1899) in its application to the Malabar District referred to in section 5 (2) of the States Reorganisation Act, 1956 (Central Act 37 of 1956) in so far as it relates to the matter specified in Entry 44 of List III of the Seventh Schedule to the Constitution in respect of documents falling under Entry 63 of List II in the said Schedule and the Travancore-Cochin Stamp Act, 1125 (Act 1 of 1125) are hereby repealed: Provided that such repeal shall not affect- (a) the previous operation of the said enactments or anything duly done or suffered thereunder; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; (c) any penalty, forefeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.