Sections 76A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
These four short provisions close the main body of the Act. Section 76A lets the State Government delegate some of its powers to the Chief Controlling Revenue-authority, and lets the Chief Controlling Revenue-authority delegate some of its own to subordinate Revenue-authorities. Section 77 saves court-fee law. Section 77A deems four-anna stamps to be stamps of twenty-five naye paise. Section 78 requires each State Government to provide for the sale of translations of the Act at a low price.
Section 76A allows delegation by notification in the Official Gazette: the State Government may delegate its powers under sections 2(9), 33(3)(b), 70(1), 74 and 78 to the Chief Controlling Revenue-authority, and the Chief Controlling Revenue-authority may delegate its powers under sections 45(1) and (2), 56(1) and 70(2) to a subordinate Revenue-authority. Section 77 provides that nothing in the Act affects duties chargeable under the law on court-fee. Section 77A deems stamps in denominations of annas four or multiples of it to be of twenty-five naye paise or multiples, valid for all purposes of the Act.
This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021). Later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and the delegations in section 76A are made by State notification; this article explains the central Act only.
Section 76A: delegation of certain powers
The footnote in the copy consulted shows section 76A as inserted by Act 4 of 1914, s. 2 and the Schedule, Part I. Its opening words, after later adaptations, are that the State Government "may, by notification in the Official Gazette, delegate" the powers listed. The footnotes show the older opening words ("The Local Government may, by notification in the Local Official Gazette") as substituted by the A.O. 1937, and the words "The Central Government subject to the provision of section 124(1) of the Government of India Act, 1935, and" as omitted by the A.O. 1950.
The section has two clauses, and they work in two steps.
| Clause | Who delegates | Which powers | To whom |
|---|---|---|---|
| (a) | The State Government | All or any of the powers conferred on it by sections 2(9), 33(3), (b), 70(1), 74 and 78 | The Chief Controlling Revenue-authority |
| (b) | The Chief Controlling Revenue-authority (powers conferred on it) | All or any of the powers conferred on it by sections 45(1), (2), 56(1) and 70(2) | Such subordinate Revenue-authority as may be specified in the notification |
Printing slip. In clause (a) the reference is printed "33(3), (b)" with a comma where "33(3)(b)" would be expected. We quote it as printed.
What each listed power is, in plain words:
- Section 2(9) is the definition of "Collector", which includes an officer whom the State Government may, by notification in the Official Gazette, appoint in this behalf.
- Section 33(3)(b) lets the State Government determine, in cases of doubt, who shall be deemed to be persons in charge of public offices; see our article on section 33.
- Section 70(1) is the authorisation of officers to sanction prosecutions; see our article on sections 70 to 72.
- Section 74 is the rule-making power on the sale of stamps.
- Section 78 is the duty to provide for the sale of translations.
- Sections 45(1) and (2) are the refund of penalty; see our article on sections 43 to 45.
- Section 56(1) is the control of the Chief Controlling Revenue-authority over the Collector's powers in Chapters IV and V and section 26.
- Section 70(2) is the power to stay or compound a prosecution.
The section does not say which Revenue-authority is the "Chief Controlling Revenue-authority" in any State; the text says only that the delegation takes effect through the notification. The notifications themselves are not in the copy consulted, and we describe none. A person whose matter turns on who exercised a power can ask for a document check under our legal consultation service.
Section 77: saving as to court-fees
Section 77 reads: "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."
What this means in plain terms: the Stamp Act and the court-fee law are separate. A duty under a court-fee enactment is not reduced, removed or replaced by the Stamp Act. The Act does not give the amount of any court fee, and we state no court fee here. The phrase "for the time being in force" means the enactment as it stands from time to time.
Section 77A: anna stamps deemed naye paise
Section 77A was inserted by Act 19 of 1958, s. 11, with effect from 1-10-1958, according to the footnote in the copy consulted. It says that "all stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five nayepaise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act."
So a stamp of four annas is deemed a stamp of twenty-five naye paise, and a stamp of a multiple of four annas is deemed a stamp of the corresponding multiple of twenty-five naye paise. The consequence is that such stamps are valid for all purposes of the Act. The section is about old stamps in circulation after the change from annas to naye paise. We quote the figures as printed and make no conversion to present-day rupees. Many Articles of Schedule I are still printed in annas and naye paise; see our article on how Schedule I is laid out.
The related provision on anna stamps and Refugee Relief stamps (sections 54A and 54B) is covered in our article on sections 54A, 54B and 55.
Section 78: translations to be sold cheaply
Section 78, headed "Act to be translated, and sold cheaply", says that 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 nayepaise per copy." The footnote shows the words "twenty-five nayepaise" as substituted by Act 19 of 1958, s. 12, for "four annas", with effect from 1-10-1958.
Two points: the duty falls on "every State Government", and the price cap is stated in naye paise as printed. The section does not say who prepares the translations or in which languages beyond "the principal vernacular languages". The price is quoted as printed and not updated.
Section 79 and Schedule II
Section 79 is printed as " Rep. by the Repealing and Amending Act, 1914 (10 of 1914) s. 3 and Schedule II." Schedule II is printed as "" and is repealed by the same Act. Neither carries any text in the copy consulted, and we say nothing of what they once provided.
An example with invented names
A State Government notifies, under section 76A(a), that the power of authorising officers to sanction prosecutions under section 70(1) is delegated to its Chief Controlling Revenue-authority. The Chief Controlling Revenue-authority then notifies, under section 76A(b), that its power to compound offences under section 70(2) is delegated to a subordinate Revenue-authority, say the Commissioner of a division. A prosecution can then be stayed or compounded at that level. Whether any State has issued such a notification is not in the central text.
Need help with stamp-duty documents and old stamps?
If you hold old stamp paper, or a document that bears stamps in annas or naye paise and you are unsure whether it will pass, our team can look at it with you under our legal consultation service. We start with the central text and then the State's own rules.
Key takeaways
- Section 76A allows two levels of delegation by Gazette notification: State to Chief Controlling Revenue-authority, and Chief Controlling Revenue-authority to a subordinate Revenue-authority.
- Section 77 saves the law on court-fee; the Stamp Act does not affect duties under that law.
- Section 77A treats four-anna stamps (and multiples) as twenty-five naye paise stamps (and multiples), valid for all purposes of the Act.
- Section 78 requires States to provide for the sale of translations at not more than twenty-five naye paise per copy.
- Section 79 and Schedule II are repealed and carry no text.
Read next
- Sections 75 and 76: power to make rules and their publication
- Sections 70-72: sanction for prosecution, compounding and place of trial
- Schedule I: how the Schedule is laid out and which duties the States fix
- Sections 54A, 54B and 55: old anna and Refugee Relief stamps and renewal of debentures
Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.