Stamp Act, 1899 — section 68

68. Penalty for post-dating bills, and for other devices to defraud the revenue..—Any person who

(a)with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made; or

(b)knowing that such bill or note has been so postdated, endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner negotiates the same; or

(c)with the like intent, practices or is concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force ; shall be punishable with fine which may extend to one thousand rupees. 69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale.—(a) Any person appointed to sell stamps who disobeys any rule made under section 74 ; and

(b)any person not so appointed who sells or offers for sale any stamp (other than a one-anna 1[or half an anna] adhesive stamp) ; shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.