Section 69

Chapter VII: CRIMINAL OFFENCES AND PROCEDURE 62. Penalty for executing, etc, instrument not duly stamped,—(1) Any person—(a) drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of or in any manner negotiating any bill of exchange, payable otherwise than on demand or promissory note without the same being duly stamped; or (b) executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped; or (c) voting or attempting to vote under any proxy not duly stamped: shall for every such offence be punishable with fine which may extend to five hundred rupees: Provided that, when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty. (2) If a share-warrant is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued is the Managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to five hundred rupees. 63. Penalty for failure to cancel adhesive stamp.—Any person required by Section 12 to cancel an adhesive stamp and failing to cancel such stamp in manner Presciived by that section, shall be punishable with fine which may extend to one hundred rupees, 64. Penalty for omission to comply with provisions of section 27. —Any Person, who, with intent to defraud the Government— | Section 69: Penalty for breach of rule relating to sale of stamps and for Secs. 70-74 ] Indian Stamp Act, 1899 [ 111 unauthorised sale 69. Penalty for breach of rule relating to sale of stamps and for Secs. 70-74 ] Indian Stamp Act, 1899 [ 111 unauthorised sale.— (a) Any person appointed to sell i rule made under section 74, and re ell stamps who disobeys any (b) any person not SO appointed who sells or offers for sale any stamp other than a ten naye paise or five naye paise adhesive stamp, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both. 70. Institution and conduct of prosecutions.—(1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed, shall be instituted without the sanction of the Collector or such other officer as the State Government generally, or the Collector specially, authorizes in that behalf. (2) The Chief Controlling Revenue-authority, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence. _(3) The amount of any such composition shall be recoverable in the manner provided by section 48. war Jurisdiction of Magistrates.— No Magistrate other than a Presidency Magistrate or a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.