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  • section 68-penalty-for-post-dating-bills-and-for-other-devices-to-defraud-the-revenue-6682f8a0ef3912eb9513011b
Section 67Section 69
Section 68

Penalty for Post-dating Bills, and for Other Devices to Defraud the Revenue.

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Any person who,—

(a) with intent to defraud the 1[Government of the Union territory of Jammu and Kashmir] 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 negotiates the same ; or

(c) with the like intent, practises 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 2[five thousand rupees.]


1. Substituted for Government by S.O. 1229(E) dated 31.03.2020.
2. Substituted by Act III of 2000, s. 23.


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