Central · Act 2 of 1899

Section 78 — Act to be translated, and sold cheaply.

The Indian Stamp Act, 1899

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STATUTORY TEXT
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Every State Government shall make provision for the sale of translations of this Act in the principal vernacular languages of the territories administered by it at a price not exceeding 1[twenty-five naye paise] per copy.
STATE AMENDMENT

ASSAM--

Substitution of section 78.--In the principal Act, for section 78, the following shall be substituted, namely,--

"78. Duty or allowance to be rounded off to 78 the next rupee.--If the total amount of duty payable, or of allowance to be made under this Act is not a round figure, the total amount shall be rounded off the next rupee."

[Vide Assam Act 22 of 2004, s. 5]

Source footnotes

1. Subs. by s. 12, ibid., "four annas" (w.e.f. 1-10-1958).

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Next · Section 79[Repealed.]. →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Short title, extent and commencement.Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct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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Section 78 — Act to be translated, and sold cheaply. | The Indian Stamp Act, 1899 | NYAYA SIGNAL

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