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 [twenty-five naye paise] per copy.

State amendments to this section

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]

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 78

No Supreme Court judgment in our database cites this section yet.