77.Penalty for refusal to give receipt and for devices to evade duty on receipts

Any person who,- (a) being required under section 33 to give a receipt, refuses or neglects to give the same; or (b) with intent to defraud the government to any duty upon a payment of money or delivery of property exceeding five hundred rupees in amount or value, gives a receipt for an amount or value not exceeding five hundred rupees or separates or divides the money or property paid or delivered; shall be punishable with fine which may extend to one thousand rupees.