(2)Nothing in sub-section (1) shall apply to, or in relation to,—(a)presents which are given at the time of a marriage to the bride (without any demand having been made in that behalf):Provided that such presents are entered in a list maintained in accordance with the rules made under this Act;(b)presents which are given at the time of a marriage to the bridegroom (without any demand having been made in that behalf):Provided that such presents are entered in a list maintained in accordance with the rules made under this Act:Provided further that where such presents are made by or on behalf of the bride or any person related to the bride, such presents are of a customary nature and the value thereof is not excessive having regard to the financial status of the person by whom, or on whose behalf, such presents are given.
