Section 3. Penalty for giving or taking dowry

3. Penalty for giving or taking dowry.—[5] [(1)] If any person, after the commencement of this Act, gives or takes or abets the giving or taking of dowry, he shall be punishable[6] [with imprisonment for a term which shall not be less than[7] [five years, and with fine which shall not be less than fifteen thousand rupees or the amount of the value of such dowry, whichever is more]: Provided that the Court may, for adequate and special reasons to be recorded in the judgment, impose a sentence of imprisonment for a term of less than[8] [five years].] [9] [(2) Nothing in sub-section (1) shall apply to, or in relation to,— (a) presents which are given at the time of a marriage to the bride (without any demand having been made in that behalf): Provided that such presents are entered in a list maintained in accordance with the rules made under this Act; (b) presents which are given at the time of a marriage to the bridegroom (without any demand having been made in that behalf): Provided that such presents are entered in a list maintained in accordance with the rules made under this Act: