Act Number: 2

Act Name: The Indian Stamp Act, 1899

Year: 1899

Enactment Date: 1899-01-27

Long Title: An Act to consolidate and amend the law relating to Stamps,

Ministry: Ministry of Finance

Department: Department of Revenue

Section 77: Saving as to court-fees.
    Nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fee.
                                                    STATE AMENDMENT
    Himachal Pradesh.--
    At the beginning of section 77 of the said Act the following words shall be inserted, namely:--
    "Except for the provisions as to copies contained in section 6-A".
    [Vide Himachal Pradesh Act 4 of 1953, s. 11]
                                                    STATE AMENDMENT
    Orissa.--
    Section 77-A, Act 2 of 1899.–--After section 77 of the principal Act the following new section shall be inserted, namely:--
    77-A. Fractions of five naye paise to be rounded off.-- In the determination of the amount of duly payable or of allowance to be made under this Act, any fraction of five naye paise shall be rounded off to the next higher five naye paise.
    [Vide Orissa Act 35 of 1962, s. 3]
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