Section 27. (a.) Procedure where receipts are required

27. (a.) Procedure where receipts are required. (b.) Refusal to give receipts. 28. After-stamping when inadmissible. CHAPTER IV. CRIMINAL PENALTIES. 29. Penalty for executing instrument on paper not duly stamped. 30. Penalty for presenting, &c., unstamped foreign bills or notes. 27. (a.)—Any person, or the agent of any person, from whom money exceeding in amount twenty rupees is due or claimed to be due, and who shall have paid such money, may provide a piece of paper with an adhesive stamp of one anna affixed thereto, and may require of the person entitled to such money, or any agent to whom the same shall have been paid, a receipt for such money and also the value of the said stamp. (b.)—If any one to whom money shall have been so paid refuses to give such receipt upon demand thereof, or to pay the value of the said stamp thereon, he shall be liable for every such offence to a fine not exceeding one hundred rupees.