Section 78 Indian Stamp Act
Section 78 of the Indian Stamp Act 1899 is about Act to be translated, and sold cheaply. It is under CHAPTER VIII (Supplemental Provisions) of the Act.
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]
