Stamp Act, 1899 — section 63

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. 1 For modification of provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (Act No. XIII of 1924), applies, see s. 3 of that Act. 2 Ins. by the Indian Finance Act, 1927 (Act No. V of 1927), s. 5. 3 The word “cheque” rep. ibid.