Indian Stamp Act, 1899
Section 64: Penalty for omission to comply with provisions of section 27
Any person who, with intent to defraud the Government,—
(a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or
(c) does any other act calculated to deprive the Government of any duty or penalty under this Act;
shall be punishable with fine which may extend to five thousand rupees.
State amendments to this section
Orissa.—
Amendment of Section 64.—In Section 64 of the Principal Act, the words "and where the person is liable to pay the duty shall also be liable to pay the deficient amount of duty" shall be added at the end.
[Vide Orissa Act 7 of 1987, s. 8]
Arunachal Pradesh.
Amendment of sections 64,—
(3) in section 64, in clause (c), for the words "five thousand rupees", the words "ten thousand 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.