(1)[Any person who, with the intention to evade the duty, executes or signs] [These words were substituted for the words 'Any person executing or signing' by Maharashtra 27 of 1985, Si 40, (w.e.f. 10.12.1985).] otherwise than as a witness any instrument chargeable with duty without the same being duly stamped shall, on conviction, for every such offence [be punished with riaorous 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] [These words were substituted for the words 'be punished with fine which may extend to five hundred rupees' by Maharashtra 18 of 1989, Section 9, (w.e.f. 1-12-1989).]: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.
