law: 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.