65. Penalty for refusal to give receipt; and for devices to evade duty on receipts.
- Any person who -(a)being required under Section 30 to give a receipt, refuses or neglects to give the same; or(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 receipts 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.
