Section 77 Indian Stamp Act
Section 77 of the Indian Stamp Act 1899 is about Saving as to court-fees. It is under CHAPTER VIII (Supplemental Provisions) of the Act.
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]
