Section 61

Pcnaltw lor fatlttr.: l'J catted adh~sive slamp.-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.

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61. Pcnaltw lor fatlttr.: l'J catted adh~sive slamp.-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.