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The Indian Stamp Act, 1899

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

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: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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