Indian Stamp Act, 1899
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 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.