Section 65 of the Indian Stamp Act, 1899 – Penalty for refusal to give receipt, and for devices to evade duty on receipts

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Section 65: Penalty for refusal to give receipt, and for devices to evade duty on receipts

that is to say, any instrument evidencing the title of any person therein named or his assigns, of the holder thereof, to the property in any goods lying in or upon any signed dock, warehouse or wharf, such instrument being or certified by or on behalf of the person in whose custody such goods may be.” Seventy-five naye paise [Vide Orissa Act 35 of 1962, s. 4] Orissa Amendment of Schedule 1-A, Act 2 of 1899.—For Schedule 1-A of the principal Act the following Schedule Shall be substituted. “SCHEDULE 1-A STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA AMENDMENT) ACT, 1986. (See Section 3)

Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.

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