Penalty for non-compliance with the provisions of Article 27. 65. Penalty for refusal of receipt and for devices that circumvent the obligation on receipts. 66. Sanction for failure to develop the policy or mislabeled policy. 67. Penalty for non-recovery of the total number of invoices or marine policies allegedly in the sets. 68. Penalty for post-dating invoices and other devices to defraud revenue. 69.
Penalty for violation of the rules relating to the sale of stamps and unauthorized sale. 70. The establishment and implementation of prosecutions. 71. Jurisdiction of judges. 72nd place of the main hearing. e-stamping (a form of e-challan) is the automated online supply of stamp paper for the state of Punjab, a project of the Board of Revenue and the Punjab Information Technology Board (in partnership with the Bank of Punjab).