Section 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 prescribed by that section, shall, be punishable with fine which may extend to one hundred rupees.

State amendments to this section

Arunachal Pradesh.—

Amendment of sections 63,—

(2) in section 63, for the words "one hundred rupees", the words "five hundred rupees" shall be substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 63

No Supreme Court judgment in our database cites this section yet.