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

Q: What does Section 65 of The Indian Stamp Act, 1899 (ISA) deal with?

Section 65 ISA pertains to "Penalty for refusal to give receipt, and for devices to evade duty on receipts.". It is part of the The Indian Stamp Act, 1899, a legislation enacted by the Parliament of India. Section 65 of The Indian Stamp Act, 1899 (ISA) prescribes penalty for refusal to give receipt, and for devices to evade duty on receipts. As verified on 19 May 2026.

Q: Is Section 65 ISA still in force?

Yes, Section 65 of the The Indian Stamp Act, 1899 is currently in force across the Republic of India.

Q: What is धारा 65 ISA?

धारा 65 ISA is the Devanagari Hindi reference for Section 65 of the The Indian Stamp Act, 1899. Section 65 of The Indian Stamp Act, 1899 (ISA) prescribes penalty for refusal to give receipt, and for devices to evade duty on receipts. As verified on 19 May 2026.

Q: What is Dhara 65 ISA?

Dhara 65 ISA is the Roman Hindi reference for Section 65 of the The Indian Stamp Act, 1899. "Dhara" means "Section" in Hindi. Section 65 of The Indian Stamp Act, 1899 (ISA) prescribes penalty for refusal to give receipt, and for devices to evade duty on receipts. As verified on 19 May 2026.

Q: How to cite Section 65 of The Indian Stamp Act, 1899?

Cite as: "Section 65, The Indian Stamp Act, 1899 (ISA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Stamp Act, 1899, § 65 (India).

Law on Tips Editorial Board

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 receipt 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.
STATE AMENDMENT

Arunachal Pradesh.—
Amendment of sections 65,—
(4) in section 65, in clause (b), for the words "one hundred rupees ", the words "five hundred rupees " shall be substituted.

[Vide Arunachal Pradesh 3 of 2010, s. 2]