Indian Stamp Act, 1899
Section 77A: Saving as to certain stamps
-All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five naye paise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act.]
State amendments to this section
Orissa.—
Repeal of section 77-A, (Act 2 of 1899).—- Section 77-A of the Indian Stamp Act, 1899 (2 of 1899) (hereinafter referred a to as the principal Act), shall be omitted.
[Vide Orissa Act 9 of 1970, s. 2]
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 77A
No Supreme Court judgment in our database cites this section yet.