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