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S.1 Short title

This Act may be called the Court Fees Act, 1870.Extent of the Act.—It extends to the whole of the Union Territory of Manipur.Commencement of the Act.—It shall come into force on 15th day of July, 1963.

S.1-A Definitions

In this Act,—(a) Chief Commissioner means the Chief Commissioner of the Union Territory of Manipur;(b) Official Gazette means the Manipur Gazette.

S.2 .

["Chief Controlling Revenue-authority" defined] Repealed.

S.3 Levy of fees in Judicial Commissioner`s Court

The fees payable for the time being to the clerks and officers of the Court of the Judicial Commissioner for Manipur or chargeable in that Court under No. 11 of the First, and Nos. 7, 12 and 20 of the Second Schedule to this Act annexed shall be collected in the manner hereinafter appearing.

S.4 Fees in documents filed, etc., in Court of Judicial Commissioner in its extraordinary jurisdiction

No document of any of the kinds specified in the First or Second Schedule to this Act annexed, as chargeable with fees, shall be filed, exhibited or recorded in or shall be received or furnished by, the Court of Judicial Commissioner for Manipur in any case coming before such Court in the exercise of its extraordinary original civil jurisdiction;or in the exercise of its extraordinary original criminal jurisdiction;** ** **or in the exercise of its jurisdiction as regards appeals from the Courts subject to its superintendence;As Court of reference and revision: or in the exercise of its jurisdiction as a Court of reference or revision;unless in respect of such document there be paid a fee of an amount not less than that indicated by either of the said Schedules as the proper fee for such documen

S.5 Procedure in case of difference as to necessity or amount of fee

When any difference arises between the officer whose duly is to see that any fee is paid under this Chapter and any suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall, when the difference arises in the Court of the Judicial Commissioner for Manipur, be referred to the taxing-officer whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he shall refer it to the final decision of the Judicial Commissioner.** ** **The Judicial Commissioner shall declare who shall be taxing-officer with the meaning of the First paragraph of this section.

S.6 Fees on documents filed, etc., in Mofussil Courts or in public offices

Except in the Court of Judicial Commissioner for Manipur, no document of any of the kinds specified as chargeable in the First or Second Schedule to this Act shall be filed, exhibited or recorded in any Court of Justice, or shall be received or furnished by any public officer, unless in respect of such document there be paid a fee of any amount not less than that indicated by either of the said Schedules as the proper fee for such document.

S.7-D Costs of inquiry as to valuation and refund of excess fee

If in the result of an inquiry under Section 7-A, the Court finds that the subject-matter of the suit has been under valued the Court may order the party responsible for the under-valuation to pay all or any part of the costs of the inquiry.If in the result of such inquiry the Court finds that the subject-matter of the suit has not been undervalued the Court may, in its discretion, order that all or any part of such costs shall be paid by Government or by any party to the suit at whose instance the inquiry has been undertaken, and if any amount exceeding the proper amount of fee has been paid shall refund the excess amount so paid.

S.7-B Investigation to ascertain proper valuation

(1) For the purpose of an inquiry under Section 7-A, the Court may depute, or issue a commission to, any suitable person to make such local or other investigation as may be necessary and to report thereon to the Court. Such report and any evidence recorded by such person shall be evidence in the inquiry.(2) The Court may, from time to time, direct such party to the suit as it thinks fit to deposit such sum as the Court thinks reasonable as the costs of the inquiry, and if the costs are not deposited within such time as the Court shall fix, may, notwithstanding anything contained in any other Act, dismiss the suit if such party is the plaintiff or the appellant and, in any other case, may recover the costs as a public demand.

S.7-C Power of persons making inquiry under Sections 7-A and 7-B

(1) The Court when making an inquiry under Section 7-A and any person making an investigation, under Section 7-0 shall have, respectively, for the purposes of such inquiry or investigation, the powers vested in a Court under the Code of Civil Procedure, 1908 (Act 5 of 1908) in respect of the following matters, namely:(a) enforcing the attendance of any person and examining him on oath or affirmation;(b) compelling the production of documents or material objects; and(c) issuing commissions for the examination of witnesses.(2) An inquiry or investigation referred to in sub-section (1) shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code (Act 45 of 1860).

S.7-A Inquiry as to valuation of suits

If the Court is of opinion that the subject-matter of any suit has been wrongly valued, it may revise the valuation and determine the correct valuation and may hold such inquiry as it thinks fit for such purpose.

S.7 Computation of fees payable in certain units

The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows :(i) for money.—In suits for money (including suits for damage or compensation, or arrears of maintenance of annuities, or of other sums payable periodically)—according to the amount claimed;(ii) for maintenance and annuities.—In suits for maintenance and annuities or other sums payable periodically—according to the value of the subject-matter of the suit, and such value shall be deemed to be ten times the amount claimed to be payable for one year;(iii) for other moveable property having market-value.—In suits for moveable property other than money, where the subject-matter has a market-value—according to such value at the date of presenting the plaint;(iv) In suits—(a) for moveable property of no market-value.—for moveable property where the

S.8 Fee on memorandum of appeal against order relating to compensation

The amount of fee payable under this Act on a memorandum of appeal against an order relating to compensation under any Act for the time being in force for the acquisition of land for public purposes, shall be computed according to the difference between the amount awarded and the amount claimed by the appellant.

S.9 Power to ascertain net profits or market-value

If the Court sees reason to think that the annual net profits or the market-value of any such land, house or garden as is mentioned in Section 7, paragraphs 5 and 6, have or has been wrongly estimated, the Court may, for the purpose of computing the fee payable in any suit therein mentioned, issue a commission to any proper person directing him to make such local or other investigation as may be necessary, and to report thereon to the Court.

S.10 Procedure where net profits or market-value wrongly estimated

(i) If in the result of any such investigation the Court finds that the net profits or market value have or has been wrongly estimated, the Court, if the estimation has been excessive, may in its discretion, refund the excess paid as such fee; but, if the estimation has been insufficient, the Court shall require the plaintiff to pay so much additional fee as would have been payable had to said market-value or net profits been rightly estimated.(ii) In such case—(a) the suit shall be stayed until the additional fee is paid and if the additional fee is not paid within such time as the court shall fix, the suit shall be dismissed; and whether the additional fee is or is not paid,(b) the Court may, if it is of opinion that the estimate has been grossly insufficient, further order that the expenses of the commission, or such portion thereof as the Court may think reasonable, be

S.11 Procedure in suits for mesne profits or account when amount decreed exceeds amount claimed

In suits for mesne profits or for immovable property and mesne profits, or for an account, if the profits or amount decreed are or in excess of the profits claimed or the amount at which the plaintiff valued the relief sought, the decree shall not be executed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits or amount so decreed shall have been paid to the proper officer.Where the amount of mesne profits is to be ascertained in the course of the execution of the decree, if the profits so ascertained exceed the profits claimed, the further execution of the decree shall be stayed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits so ascertained is paid. If the additional fee is not paid within such time as the Court shall f

S.12 Decision of questions as to valuation

(i) Every question relating to valuation for the purpose of determining the amount of any fee chargeable under this Chapter on a plaint or memorandum of appeal shall be decided by the Court in which such plaint or memorandum, as the case may be is filed, and such decision shall be final as between the parties to the suit.(ii) But whenever any such suit comes before a Court of appeal, reference or revision, if such Court considers that the said question has been wrongly decided, to the detriment of the revenue, it shall require the party by whom such fee has .been paid to pay so much additional fee as would have been payable had the question been rightly decided, and the provisions of Section 10, paragraph (ii), shall apply.

S.13 Refund of fee paid on memorandum of appeal

If an appeal or plaint, which has been rejected by the lower Court on any of the grounds mentioned in the Code of Civil Procedure, 1908, is ordered to be received, or if a suit is remanded in appeal under Order XLI, Rule 23 of the First Schedule to that Code for a second decision by the lower Court, the Appellate Court shall grant to the appellant a certificate, authorizing him to receive back from the Collector the full amount of fee paid on the memorandum of appeal:Provided that if, in the case of a remand in appeal, the order of remand shall not cover the whole of the subject-matter of the suit, the certificate so granted shall not authorize the appellant to receive back more than so much fee as would have been originally payable on the part or parts of such subject-matter in respect whereof the suit has been remanded.

S.14 Refund of fee on application for review of judgment

Where an application for review of judgment is presented on or after the ninetieth day from the date of the decree, the Court unless the delay was caused be the appellants laches, may, in its discretion, grant him a certificate authorising him to receive back from the Collector so much of the fee paid on the application as exceeds the fee which would have been payable had it been presented before such day.

S.15 Refund where Court reverses or modifies as former decision on ground of mistake

Where an application for a review of judgment is admitted, and where, on the rehearing, the Court reverses or modifies its former decision on the ground of mistake in law or fact, the applicant shall be entitled to a certificate from the Court authorizing him to receive back from the Collector so much of the fee paid on the application as exceeds the fee payable on any other application to such Court under the Second Schedule to this Act, No. 1, Clause (b) or Clause (d).But nothing in the former part of this section shall entitle the applicant to such certificate where the reversal or modification is due, wholly or in part, to fresh evidence which might have been produced at the original hearing.

S.16 Additional fee where respondent takes objection to unappealed part of decree

[Rep. by the Code of Civil Procedure, 1908 (Act 5 of 1908; Section 156 and Schedule V.]

S.17 Multifarious suits

Where a suit embraces two or more distinct subjects, the plaint or memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the plaints or memoranda of appeal in suits embracing separately each of such subjects would be liable under this Act.Nothing in the former part of this section shall be deemed to affect the power conferred by Order II, Rule 6 of the First Schedule to the Code of Civil Procedure, 1908.

S.18 Written examination of complainants

When the first or only examination of a person who complains of the offence of wrongful confinement, or of wrongful restraint, or of any offence other than an offence for which police officers may arrest without a warrant, and who has not already presented a petition on which a fee has been levied under this Act, is reduced to writing under the provisions of the Code of Criminal Procedure, the complainant shall pay a fee of one rupee, unless the Court thinks fit to remit such payment.

S.19-D Probate declared valid as to trust property though not covered by court-fee

The probate of the will, or the letters of administration of the effects, of any person deceased heretofore or thereafter granted shall be deemed valid and available by its executors or administrators for recovering, transferring or assigning any moveable or immoveable property whereof or whereto the deceased was possessed or entitled, either wholly or partly as a trustee, notwithstanding the amount or value of such property is not included in the amount or value of the estate in respect of which a court-fee was paid on such ~probate or letters of administration.

S.19-E Provision for case where too low a court-fee has been paid on probates, etc.

Where any person on applying for probate or letters of administration has estimated the estate of the deceased to be of less value than the same has afterwards proved to be, and has in consequence paid too low a court-fee thereon the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted may, on the value of the estate of the deceased being verified by the affidavit or affirmation, cause the probate or letters of administration to be duly stamped on payment of the full court-fee which ought to have been originally paid thereon in respect of such value and of the further penalty, if the probate or letters is or are produced within one year from the date of the grant of five times if it or they is or are produced after one year from such date, of twenty times, such proper court-fee, without any deduction of the court-fee originally paid on such probate or

S.19-F Administrator to give proper security before letters stamped under Section 19-E

In the case of letters of administration on which too low a court-fee has been paid at first, the said authority shall not cause the same to be duly stamped in manner aforesaid until the administrator has given such security to the Court by which the letters of administration have been granted as ought by law to have been given on the granting thereof in case the full value of the estate of the deceased had been then ascertained;

S.19-B Relief where debts due from a deceased person have been paid out of his estate

Whenever it is proved to the satisfaction of the Authority that an executor of administrator has paid debts due from the deceased to such an amount as, being deducted out of the amount or value of the estate, reduces the same to a sum which, if it had been the whole gross amount or value of the estate, would have occasioned a less court-fee to be paid on the probate or letters of administration granted in respect of such estate than has been actually paid thereon under this Act, such Authority may return the difference, provided the same be claimed within three years after the date of such probate or letters.But when, by reason of any legal proceeding, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available, and in consequence thereof the executor or administrator is prevented from claiming the return of such difference within the

S.19-K Sections 6 and 28 not to apply to probates or letters of administration

Nothing in Section 6 or Section 28 shall apply to probates or letters of administration.

S.19-A Relief where too high a court-fee has been paid

Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted,and delivers to such Authority a particular inventory and valuation of the property o f the deceased, verified by affidavit or affirmation.and if such Authority is satisfied that a greater fee was paid on the probate or letter s than the law required, the said Authority may—(a) cancel the stamp on the probate or letters, if such stamp has not been already cancelled;(b) substitute ano

S.19-I Payment of court-fees in respect of probates and letters of administration

(1) No order entitling the petitioner to the grant of probate or letters of administration shall be made upon an application for such grant until the petitioner has filed in the Court a valuation of the property in the form set forth in the Third Schedule, and the Court is satisfied that the fee mentioned in No. 11 of the First Schedule has been paid on such valuation.(2) The grant of probate or letters of administration shall not be delayed by reason of any motion made by the Collector under Section 19-H, sub-section (4).

S.19-J Recovery of penalties etc.

(1) Any excess fee found to be payable on an inquiry held under Section 19-H, sub-section (6), and any penalty or forfeiture under Section 19-G may, on the certificate of the Chief Controlling Revenue-Authority be covered from the executor or administrator as if it were an arrear of land-revenue by any Collector.(2) The Chief Controlling Revenue-Authority may remit the whole or part of any such penalty or forfeiture as aforesaid, or any part of any penalty under Section 19-E or of any court-fee under Section 19-E in excess of the full court-fee which ought to have been paid.

S.19-G Executors etc. not paying full court-fee on probates, etc., within six months after discovery of under-payment

Where too low a court-fee has been paid on any probate or letters of administration in consequence of any mistake, or of its not being known at the time that some particular part of the estate belonged to the deceased, if any executor or administrator acting under such probate or letters does not, within six months after the discovery of the mistake or of any effects not known at the time to have belonged to the deceased, apply to the said authority and pay what is wanting to make up the court-fee which ought to have been paid at first on such probate or letters, he shall forfeit the sum of one thousand rupees and also a further sum at the rate of ten rupees per cent, on the amount of the sum wanting to make up the proper court-fee.

S.19 Exemption of certain documents

Nothing contained in this Act shall render the following documents chargeable with any fee:(i) Power-of-attorney to institute or defend a suit when executed by a member of any of the Aimed Forces of the Union not in civil employment.* * * * * * * * *(ii) Written statements called for by the Court after the first-hearing of a suit.* * * * * * * * *(viii) Probate of a will and letters of administration, where the amount or value of the property in respect of which the probate or letters shall be granted does not exceed one thousand rupees.* * * * * * * * *(x) Application relating to supply for irrigation of water belonging to Government, (xi) Application for leave to extend cultivation, or to relinquish land, when presented to an officer of land-revenue by a person holding under direct engagement with Government land of wh

S.19-H Notice of applications for probate or letters of administration to be given to Revenue Authorities, and procedure thereon

(1) Where an application for probate or letters of administration is made to any Court other than the Court of the Judicial Commissioner for Manipur, the Court shall cause notice of the application to be given to the Collector.(2) Where such an application as aforesaid is made to the Court of the Judicial Commissioner for Manipur, that Court shall cause notice of the application to be given to the Chief Controlling Revenue-Authority.(3) The Collector within the local limits of whose revenue-jurisdiction the property of the deceased or any part thereof is, may at any time inspect or cause to be inspected, and take or cause to be taken copies of, the record of any case in which application for probate or letters of administration has been made; and if, on such inspection or otherwise, he is of opinion that the petitioner has under-estimated the value of the property of the deceased, the

S.19-C Relief in case of several grants

Whenever a grant of probate or letters of administration has been or is made in respect of the whole of the property belonging to an estate, and the full fee chargeable under this Act has been or is paid thereon, no fee shall be chargeable under the same Act when a like grant is made in respect of the whole or an) part of the same property belonging to the same estate.Whenever such a grant has been or is made in respect of any property forming part of an estate, the amount of fees then actually paid under this Act shall be deducted when a like grant is made in respect of property belonging to the same estate, identical with or including the property to which the former grant relates.

S.20 Rules as to costs of processes

The Court of the Judicial Commissioner for Manipur shall, as soon as may be, make rules as to the following matters:(i) The fees chargeable for t-he serving and executing processes issued by such Court in its appellate jurisdiction, and by the other Civil and Revenue Courts established within the local limits of jurisdiction;(ii) the fees chargeable for serving and executing processes issued by the Criminal Courts established within such limits in the case of offence other than offences for which police officer may arrest without a warrant; and(iii) the remuneration of the peons and all other persons employed by leave of a Court in the service or execution of processes.The Court of the Judicial Commissioner for Manipur may from time to time alter and add to the rules so made.Confirmation and publication of rules.—All such rules, alterations and additions

S.21 Tables of process fees

A table in the English and Vernacular languages showing the fees chargeable for such service and execution, shall be exposed to view in a conspicuous part of each Court.

S.22 Number of peons in District and Subordinate Courts

Subject to rules to be made by the Court of the Judicial Commissioner for Manipur and approved by the Chief Commissioner, every District Judge and every Magistrate of a District shall fix, and may from time to time, alter, the number of peons necessary to be employed for the service and execution of processes issued out of his Court and each of the Courts subordinate thereto.Number of peons in Mufassil Small Cause Courts.—And for the purposes of this section, every Court of Small Cause established under Section 5 of the Provincial Small Cause Courts Act, 1887 shall be deemed to be subordinate to the Court of the District Judge.

S.23 Number of peons in Revenue Courts

Subject to rules to be framed by the Chief Controlling Revenue Authority and approved by the Chief Commissioner, every officer performing the functions of a Collector of a District shall fix, and may from time to time, alter the number of peons necessary to be employed for the service and execution of processes issued out of his Court or the Courts subordinate to him.

S.24 .

[Repealed]

S.25 Collection of fees by stamps

All fees referred to in Section 3 or chargeable under this Act shall be collected by stamps.

S.26 Stamps to be impressed or adhesive

Stamps used to denote any fees chargeable under this Act shall be impressed or otherwise, or partly impressed and partly adhesive, as the Central Government may, by notification in the official Gazette from time to time, direct.

S.27 Rules for supply, number, renewal and keeping accounts of stamps

The Central Government may, from time to time made rules for regulating—(a) the supply to be used under this Act;(b) the number of stamps to be used for denoting any fee chargeable under this Act;(c) the renewal of damaged or spoiled stamps; and(d) the keeping of accounts of all stamps used under this Act:Provided that, in the case of stamps used under Section 3 in the Court of the Judicial Commissioner for Manipur, such rules shall be made with the concurrence of the Judicial Commissioner.All such rules shall be published in the official Gazette, and shall thereupon have the force of law.

S.28 Stamping accounts inadvertently received

No document which ought to bear a stamp under the Act shall be of any validity, unless and until it is properly stamped.But if any such document is through mistake or inadvertence received, filed, or used in any Court or office without being properly stamped, the presiding Judge or the head of the office, as the case may be, or, in the case of the Court of the Judicial Commissioner for Manipur, the Judicial Commissioner may, if he thinks fit, order that such document be stamped as he may direct; and on such document being stamped accordingly, the same and every proceeding relative thereto shall be as valid as if it had been properly stamped in the first instance.

S.29 Amended document

Where any such document is amended in order merely to correct a mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp.

S.30 Cancellation of stamp

No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled.Such officer as the Court or the head of the office may from time to time appoint shall, on receiving any such document, forthwith effect such cancellation by punching out the figure-head so as to leave the amount designated on the stamp untouched, and the part removed by punching shall be burnt or otherwise destroyed.

S.31 .

[Repealed.]

S.32 .

[Repealed.]

S.33 .

Admission in criminal cases of documents for which proper fee has not been paid.—Whenever the filing or exhibition in a Criminal Court of a document in respect of which the proper fee has not been paid is, in the opinion of the presiding Judge, necessary to prevent a failure of justice, nothing contained in Section 4 or Section 6 shall be deemed to prohibit such filing or exhibition.

S.34 Sale of stamps

(1) The Central Government may, from time to time, make rules for regulating the sale of stamps to be used under this Act, the persons by whom alone such sale is to be conducted, and the duties and remuneration of such persons.(2) All such rules shall be published in the official Gazette, and shall thereupon have the force of law.(3) Any person appointed to sell stamps who disobeys any rule made under this section, and any person not so appointed who sells or offers for sale any stamp, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.

S.35 Power to reduce or remit fees

The Central Government may, from time to time, by notification in the official Gazette, reduce or remit, in the whole or in any part of the Union territory of Manipur all or any of the fees mentioned in the First and Second Schedules to this Act annexed, and may in like manner cancel or vary such order.

S.36 Saving of fees to certain officers of Court of Judicial Commissioner

Nothing in Chapters II and V of this Act applies to the fees which any officer of the Court of the Judicial Commissioner for Manipur is allowed to receive in addition to a fixed salary.

Sch.I .

SCHEDULE I

AD VALOREM FEESNumber Proper fee(1) (2) (3)"1 Plaint, written statement pleading When the amount or value of Fifty naye paisea set-off or counter-claim or the subject-matter in disputememorandum of appeal (nor otherwise does not exceed one hundredprovided for in this Act) or of cross rupees, for every five rupeesobjection presented to any Civil or or part thereof of such amountRevenue Court except those mentioned or valuein Section 3. and When such amount or value One rupee and exceeds one hundred rupees, seventy-five naye paise. for every ten rupees or part thereof, in excess of one hundred rupees up to one hundred and fifty rupees and

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Legal Commentary on the Court-Fees Act, 1870 - Schedule I

Introduction

The Court-Fees Act, 1870, is a legislative framework that governs the fees payable in civil and certain criminal proceedings in India. Schedule I of the Act outlines the specific fees applicable to various types of legal documents and proceedings, establishing a structured approach to the collection of court fees.

What Does Section Say

Schedule I of the Court-Fees Act, 1870, specifies the fees that must be paid for different types of legal documents, including plaints, appeals, and applications. It categorizes these fees into ad valorem (based on the value of the subject matter) and fixed fees.

Essential Ingredients

• Ad Valorem Fees: Fees calculated based on the value of the subject matter of the suit.
• Fixed Fees: A predetermined fee that does not vary with the value of the subject matter.
• Specific Articles: Each type of document or proceeding is assigned a specific article under Schedule I, detailing the applicable fee.

Scope of Section

The scope of Schedule I encompasses various legal proceedings, including:- Civil suits- Appeals- Applications for probate- Applications for letters of administration

Punishment for Section

Failure to pay the requisite court fees can result in the dismissal of the suit or application, as stipulated under the provisions of the Act.

Legal Comments

• Ad Valorem Requirement - Court-fees must be paid ad valorem on the costs in dispute when an appeal regarding costs is distinct and separate from other parts of the appeal. [Source: KUDAU MUNNILAL VS HALKAI MUNNILAL PATEL]

• Probate Fees - Court-fees for obtaining probate of a will must be paid on the document of probate itself, not merely on the application for obtaining it. [Source: Pishorilal Sethi VS Arvind K. Jauhar]

• Set-Off in Redemption Suits - In a redemption suit, court fees are not payable for set-offs arising from mortgage accounts, but are payable for claims unrelated to the mortgage. [Source: MOTILAL LAXMAN VS PURSHOTTAM DAMODAR]

• Cross-Objections - Court fees on cross-objections are to be treated as an application and not ad valorem, differing from the general provisions for appeals. [Source: ISMAIL KHAN VS SHANKARLAL CHOURASIA]

• Memorandum of Appeal - The court fee payable on a memorandum of appeal under the Punjab Requisitioning and Acquisition of Immovable Property Act is ad valorem, as per the Court-Fees Act. [Source: Union Of India VS Girdhari]

• Equitable Set-Off - Court fees are payable on both equitable and legal set-offs, aligning with the principle that all claims must bear the requisite fees. [Source: Kisan Sahakari Punarvasan Society Ltd VS N. M. Gowaikar and Co. ]

• Cancellation of Sale Deed - A suit for declaration that a registered sale deed is void is, in substance, a suit for cancellation, thus requiring ad valorem court fees. [Source: Anil Rishi VS Gurbaksh Singh]

• Court Fees on Copies - Certified copies of judicial proceedings must bear court fees as prescribed under Article 9 of Schedule I. [Source: Bibhuti Bhusan Chatterjee VS State Of Bihar]

• Appeal Against Compensation - In appeals regarding compensation under the Land Acquisition Act, ad valorem court fees must be paid based on the amount sought to be avoided. [Source: Premchand VS Hiralal]

• Jurisdictional Issues - The court cannot return a plaint unless it finds that the suit should have been instituted in another court, emphasizing the importance of proper fee payment. [Source: Hari Dhere VS Ramchandra]

• Legislative Competence - The amendment enhancing ad valorem court fees has been upheld as intra vires, affirming the legislative authority to regulate court fees. [Source: MOTILAL LAXMAN VS PURSHOTTAM DAMODAR]

• Fixed Fees for Certain Appeals - Fixed court fees apply to appeals that do not arise from decrees or orders having the force of a decree, as specified in Schedule II. [Source: Sant Prasad Pande VS Indira Bai Sarwate]

• Refund of Court Fees - The court may order a refund of court fees even if a case is remanded, indicating flexibility in fee recovery. [Source: ]

• Court Fees on Applications - Applications for various legal remedies must comply with the fee structure outlined in Schedule I, ensuring uniformity in fee collection. [Source: ]

• Impact of Non-Payment - Non-payment of court fees can lead to dismissal of the suit, highlighting the critical nature of compliance with the Act. [Source: ]

• Judicial Precedents - Various judicial interpretations have shaped the application of the Court-Fees Act, providing clarity on fee obligations in specific contexts. [Source: ]

• Constitutional Validity - The provisions of the Court-Fees Act have been consistently upheld by the judiciary, reinforcing their constitutional validity. [Source: ]

• Administrative Practices - The administrative practices surrounding court fees are guided by the principles laid out in the Act, ensuring consistency across jurisdictions. [Source: ]

• Fee Computation - The computation of fees is a critical aspect of the Act, ensuring that the fees reflect the nature and value of the legal proceedings. [Source: ]

• Public Policy Considerations - The Act serves a dual purpose of generating revenue for the state while also ensuring access to justice through structured fee mechanisms. [Source: ]

Sch.II .

SCHEDULE II

Fixed FeesNumber Proper Fee1. Application or (a) When presented to any Fifty naye paisePetition officer of the Customs or Excise Department or to any Magistrate by any person having dealings with the Government, and when the subject-matter of such application relates exclusively to those dealings; or when presented to any Municipal Board or other local authority constituted under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such conservancy or improvement; or when presented to any Civil Court other than a principal Civil Court of original juris

Sch.III .

SCHEDULE III

[See Section 19-1]Form of valuation (to be used with such modification, if any, as may benecessary)In the Court of.........Re: Procedure of the Will of..............., (or administration of the property and credits of........................), deceased.I.............................solemnly affirm/make oath and say that I am the executor (or one of the executors or one of the next-of-kin) of.....................deceased, and that I have truly set forth in Annexure A to this affidavit all the property and credits of which the above named deceased died, possessed or was entitled to at the time of the death, and which have come, or are likely to come, to my hands.2. I further say that I have also truly set forth in Annexure B all the items I am by law allowed to deduct.3. I further say that the said a

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Legal Commentary on the Court-Fees Act, 1870 - Schedule III

Introduction

The Court-Fees Act, 1870, is a significant piece of legislation in India that governs the payment of court fees in civil proceedings. Schedule III of the Act outlines specific provisions related to the valuation of suits and the corresponding fees that must be paid. This commentary focuses on the implications of Schedule III, particularly in relation to the nature of relief sought in civil suits.

What Does Section Say

Schedule III of the Court-Fees Act, 1870, provides a framework for determining the fees payable in various types of civil suits. It specifies the conditions under which fixed or ad valorem court fees are applicable, particularly in cases involving declarations of rights or titles.

Essential Ingredients

• Nature of Relief: The type of relief sought (declaratory, consequential, etc.) determines the applicable court fee.
• Fixed vs. Ad Valorem Fees: The distinction between fixed fees and ad valorem fees is crucial, as it affects the financial burden on the plaintiff.

Scope of Section

The scope of Schedule III extends to various civil suits, particularly those seeking declarations regarding property rights. It clarifies the circumstances under which a plaintiff is required to pay fixed fees versus ad valorem fees based on the nature of the relief sought.

Punishment for Section

While the Court-Fees Act does not prescribe specific punishments for non-compliance with fee requirements, failure to pay the appropriate court fees can lead to the dismissal of the suit or other procedural complications.

Legal Comments

• Declaratory Relief - A suit seeking a declaration without consequential relief is subject to fixed court fees under Article 17(iii) of Schedule II. [ BALDEO SINGH RAGHURAJ SINGH VS GOPAL SINGH RAGHURAJ SINGH]
• Consequential Relief - If a suit implicitly seeks consequential relief, ad valorem fees may be applicable, even if the plaintiff frames it as a simple declaration. [ Saya Jeet VS Balle Singh @ Balram]
• Nature of Document - Allegations that a document is void or forged can lead to a determination that fixed fees are sufficient, as the relief sought is merely declaratory. [ Sunil Radhelia VS Awadh Narayan]
• Admission of Facts - A defendant's lack of knowledge regarding a fact can be construed as an admission, impacting the court fee determination. [ SMT. DHANBAI VS STATE OF MADHYA PRADESH]
• Substance Over Form - Courts may look beyond the form of the pleadings to ascertain the true nature of the relief sought, ensuring that the correct fees are applied. [ Jaidev Sethi VS Maharaj Krishan Sethi]
• Fraudulent Misrepresentation - In cases where a sale deed is alleged to be executed under fraudulent circumstances, the plaintiff may only need to pay fixed fees for a declaration of its void nature. [ LINMAT JAGANNATH SAHU VS PURUSHOTTAM NARAYAN SAHU]
• Minor Plaintiffs - In cases involving minors, the court may allow fixed fees for declarations regarding property rights without requiring ad valorem fees. [ Manish Parashar VS Pratap]
• Joint Ownership - When multiple parties are involved in a suit regarding joint property, the nature of the claim can influence the applicable court fees. [ Ambika Prasad VS Ram Shiromani alias Chandrika Prasad Dwivedi]
• Competent Authority's Role - The role of the competent authority in determining property rights can affect the court fee obligations of plaintiffs seeking declarations. [ SMT. DHANBAI VS STATE OF MADHYA PRADESH]
• Judicial Precedents - Various judicial precedents emphasize the importance of the nature of the relief sought in determining the applicable court fees. [ Saya Jeet VS Balle Singh @ Balram]
• Avoidance of Fees - Plaintiffs may attempt to frame their suits to avoid higher ad valorem fees, but courts are vigilant against such practices. [ Jaidev Sethi VS Maharaj Krishan Sethi]
• Fixed Fees for Forged Documents - If a plaintiff claims a document is forged, they may only need to pay fixed fees for a declaration, as the document's validity is in question. [ Saya Jeet VS Balle Singh @ Balram]
• Consequential Relief Implicit - Courts may require ad valorem fees if the declaration sought is likely to result in consequential relief, even if not explicitly stated. [ Ambika Prasad VS Ram Shiromani alias Chandrika Prasad Dwivedi]
• Court's Discretion - The court has discretion to determine the appropriate fees based on the substance of the claim rather than the form of the pleadings. [ BALDEO SINGH RAGHURAJ SINGH VS GOPAL SINGH RAGHURAJ SINGH]
• Impact of Non-Payment - Non-payment of the required court fees can lead to dismissal of the suit or other procedural setbacks. [ Manish Parashar VS Pratap]
• Legislative Intent - The legislative intent behind the Court-Fees Act is to ensure that the court system is not burdened by frivolous claims while also allowing access to justice. [ Saya Jeet VS Balle Singh @ Balram]
• Judicial Interpretation - Courts have consistently interpreted the provisions of the Court-Fees Act to balance the interests of justice with the need for fiscal responsibility. [ Sunil Radhelia VS Awadh Narayan]
• Equity in Fees - The Act aims to create an equitable system for determining court fees, ensuring that plaintiffs are not unduly burdened while also preventing abuse of the system. [ Ambika Prasad VS Ram Shiromani alias Chandrika Prasad Dwivedi]

This commentary highlights the critical aspects of Schedule III of the Court-Fees Act, 1870, and its implications for civil litigation in India.