Amendment status not verified — confirm the current text below against the official source.
All fee chargeable under this Act shall be collected by stamp or e-stamp.] Substituted by Kerala Finance Act, 2023 (17 of 2023) published in K. G. Ext. No. 1170 dt. 28/03/2023 (w.e.f. 01/04/2023). Prior to the substitution it read as: "77. Collection of fees by Stamps.-- All fees chargeable under this Act shall be collected by stamps."