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Section 65

Penalty for refusal to give receipt, and for devices to evade duty on

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65. Penalty for refusal to give receipt, and for devices to evade duty on pts.— Any person who— 65. Penalty for ref receipts.— Any person who— Comments & Case-law [Sections 27, 40, 47A and 64—penalty imposed by the Collector for under— under registration—assailed on the ground that already a penal [Sections 27, 40, 47A and 64—penalty imposed by the Collector for under— valuing the property under registration—assailed on the ground that already a penal provision u/s 64 is provided under the Act—Section 64 of the Act relates to criminal valuing the property under registration—assailed on the ground that already a penal provision u/s 64 is provided under the Act—Section 64 of the Act relates to criminal tion of a person who is producing document to the authority for its reg'stration— provision u/s 64 is provided under the Act—Section 64 of the Act relates to intention of a person who is producing document to the authority for its reg'stration— if the provisions of Section 64 of the Act are made applicable, a person who intention of a person who is producing document to the authority for even if the provisions of Section 64 of the Act are made applicable, a person who under values a document, can not escape the provision of Section 40(1)(b) and even if the provisions of Section 64 of the Act are made applicable, a person who under values a document, can not escape the provision of Section 40(1)(b) and