Section 29. Any person or firm making, signing or issuing or, except as provided in section twenty-six, acceptin

CHAPTER IV. CRIMINAL PENALTIES. 29. Any person or firm making, signing or issuing or, except as provided in section twenty-six, accepting, endorsing, paying or receiving payment of any bill of exchange, promissory note, cheque or other similar instrument liable to any of the duties hereby imposed, without the same being duly stamped, and any person making, executing or signing otherwise than as a witness any other instrument liable to any of such duties without the same being duly stamped, shall, for every such offence, be liable to fine not exceeding one hundred rupees, or, if ten times the value of the proper stamp exceeds one hundred rupees, to fine not exceeding ten times such value, or, where an insufficient stamp has been used, if ten times the deficient amount exceeds one hundred rupees, to fine not exceeding ten times such amount.