Indian Stamp Act, 1899
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 amendments to this section
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]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 77
No Supreme Court judgment in our database cites this section yet.