23. Any person
(a) receiving, otherwise than as payment for any goods sold or services provided, immediately upon such sale or such provision, any money amounting to one hundred rupees or over; or |
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(b) receiving any bill of exchange, cheque or promissory note for one hundred rupees or over; or |
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(c) receiving in satisfaction or part satisfaction of a debt, any movable property amounting to one hundred rupees or over in value, |
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