Amendment status not verified — confirm the current text below against the official source.
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 1 [Government of the Union territory of Jammu and Kashmir] of any duty, upon a payment of money or delivery of property exceeding 2 [five thousand rupees] in amount or value, gives a receipt for an amount or value not exceeding 2 [five thousand rupees], or separates, or divides the money or property paid or delivered ; shall be punishable with fine which may extend to 3 [five times the amount of stamp duty or one thousand rupees, whichever is higher].