64. Penalty for omission to comply with provisions of section 27.–
–Any person who, with intent to
defraud the Government,––
(a) executes any instrument in which all the facts and circumstances required by section 27 to be
set forth in such instrument are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits
fully and truly to set forth therein all such facts and circumstances; or
1. Ins. by Act 7 of 2019, s. 18 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
57
(c) does any other act calculated to deprive the Government of any duty or penalty under this Act;
shall be punishable with fine which may extend to five thousand rupees.
STATE AMENDMENT
Orissa
Amendment of Section 64.––In section 64 of the Principal Act, the words “and where the person is
liable to pay the duty shall also be liable to pay the deficient amount of duty” shall be added at the end.
[Vide Orissa Act 7 of 1987, s. 8]
Arunachal Pradesh
Amendment of sections 64,-
(3) in section 64, in clause
(c), for the words “five thousand rupees”, the words “ten thousand rupees”
shall be substituted.
[Vide Arunachal Pradesh Act 3 of 2010, s. 2]
Uttar Pradesh
Amendment of section 64.— In. section 64 of the principal Act, for the words, "with fine which may
extend to five thousand rupees," the words “imprisonment for a term which may extend to three months
or with fine which may extend to ten thousand rupees or with both" shall be substituted.
[Vide Uttar Pradesh Act 22 of 1998, s. 7]
Insertion of new sections 64-A and 64-B. After section 64 of the principal Act, the following
sections shall be inserted, namely :—
"64-A.Penalty for omission to comply with sections II-A and article 25-A of Schedule I-B.—Any
person who either refuses or neglects to stamp a counter-part or-duplicate (including counterfoil or carbon
as-copy) of any bill or cash memo on the date of its issue in accordance with Article 25-A of Schedule I-
B or fails to pay the duty in cash in accordance with section II-A or where the same is paid in cash, fails
to maintain a proper account thereof in accordance with sub-section
(2) of section 11-A, shall for every
such offence be punishable with fine which may extend to five hundred rupees.
64-B. Recovery of amount of deficit stamp duty.—
(1) Where any person liable to pay duty under
this Act is convicted of an offence under section 62 or 64, in respect of any instrument (not being an
instrument specified in Entry 91 of List I in the Seventh Schedule to the Constitution), the Magistrate
shall in addition to any punishment which may be imposed for such offence, direct recovery of the
amount of duty .and penalty, if any, due under this Act from such person in respect of that instrument, and
such amount shall also be recoverable as if it were a fine imposed by the Magistrate.
(2) Upon such recovery the Collector shall thereupon certify by endorsement on the instrument that
proper duty or penalty, as the case may be, has been levied in respect thereof.”
[Vide Uttar Pradesh Act 49 of 1975, s. 8]
