Central · Act 2 of 1899

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

The Indian Stamp Act, 1899

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STATUTORY TEXT
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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 post-dated, endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner negotiate 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.


STATE AMENDMENT

Arunachal Pradesh.--

Amendment of sections 68,--

(7) in section 68, in clause (c), for the words "one thousand rupees", the words "two thousand rupees" shall be substituted.

[Vide Arunachal Pradesh Act 3 of 2010, s. 2]

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Next · Section 69Penalty for breach of rule relating to sale of stamps and for unauthorised sale. →All sections / सभी धाराएँThe Indian Stamp Act, 1899 →
More sections of this actSection 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct matters.Section 6 · Instruments coming within several descriptions in Schedule I.Section 7 · Policies of sea-insurance.
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India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.

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