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ANDHRA PRADESH COURT FEES AND SUITS VALUATION ACT, 1956

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S.1 Short title, extent and commencement

       (1) This Act may be called the Andhra Pradesh Court fees and Suits Valuation Act, 1956.
       (2)It extends to the whole of the State of Andhra Pradesh.
       (3) It shall come into force on such date as the State Government may, by notification in the Andhra Gazette, appoint.


S.2 Application of Act

       (1) The provisions of this Act shall not apply to documents presented or to be presented before an officer serving under the Central Government.
       (2) The provisions of this Act relating to the levy of fee shall be shall be subject to the provisions of any other law relating to the levy of fee in respect of proceedings under such law.


S.3 Definitions

       His Act, unless the context otherwise requires:
       (i) "Appeal" includes a cross objection;
       (ii) "Court" means any Civil, Revenue or Criminal Court and includes a Tribunal or other authority having jurisdiction under any special or local law to decide questions affecting the rights of parties ;
       (iii) "prescribed" means prescribed by rules made under this Act ; and
       (iv) expressions used and not defined in this Act or in the Madras General Clauses Act, 1891 (Madras Act 1 of 1891), but defined in the Code of Civil Procedure, 1908 (Central Act V of 1908), shall have the meanings respectively assigned to them in the said Code.


S.4 Levy of fee in Courts and public offices

       No document which is chargeable with fee under this Act shall -
       (i) be filed, exhibited or recorded in, or be acted on or furnished by, any court including the High Court, or


S.5 Collection of proper fee on documents

       When a document on which the whole or any part of the fee payable under this Act has not been paid is produced or received in any Court or Public Office, the Court or the head of the office may, at any time, direct the person by whom such fee is payable to pay the fee or part thereof, as the case may, be within such time as may be fixed ; and upon such payment, the document shall be dealt with as if the full fee had been paid in the first instance.


S.6 Multifarious suits

       (2) Where more reliefs than one based on the same cause of action are sought in the alternative in any suit, the plaint shall be chargeable with the highest of the fees leviable on the reliefs.
       


S.7 Determination of market value

       Save as otherwise provided, where the fee payable under this Act depends on the market value of any property, such value shall be determined as on the date of presentation of the plaint.


S.8 Set off or counter claim

       A written statement pleading a set off or counter claim shall be chargeable with fee in the same manner as a plaint.


S.9 Documents falling under two or more descriptions

       A document falling within two or more descriptions in this Act shall, where the fees chargeable thereunder are different, be chargeable only with the highest of such fees:
       
       Provided that, where one of such descriptions is special and another general, the fee chargeable shall be the fee appropriate to the special description.


S.10 Statement of particulars of subject matter of a suit and plaintiff valuation thereof

       In every suit in which the fee payable under this Act on the plaint depends on the market value of the subject matter of the suit, the plaintiff shall file with the plaint, a statement in the prescribed form, of particulars of the subject matter of the suit and his valuation thereof unless such particulars and the valuation are contained in the plaint.


S.11 Decision as to proper fee

       (2) Any defendant may plead that the subject matter of the suit has not been properly valued or that the fee paid is not sufficientAll questions arising on such pleas shall be heard and decided before the hearing of the suit as contemplated by Order XVIII in the First Schedule to the Code of Civil Procedure, 1908 (Central Act 5 of 1908)If the Court decides that the subject matter of the suit is not properly valued or that the fee paid is not sufficient, the Court shall fix a date before which the subject matter of the suit shall be valued in accordance with the Court s decision and the deficit fee shall be paidIf within the time allowed, the subject matter of the suit is not valued in accordance with the court s decision or if the deficit fee is not paid, the plaint shall be rejected and the Court shall pass such order as it deems just regarding costs of the suit.
       (4) Any question

S.12 Relinquishment of portion of claim

       A Plaintiff who has been required to pay additional fee may relinquish a part of his claim and apply to have the plaint so amended that the fee paid is sufficient for the claim made in the plaint as amendedThe Court may allow such application on such terms as it considers just; the Court may permit the plaintiff at any later stage of the suit to add to the claim the part so relinquished on payment of the additional fee.


S.13 Fee payable on written statements

       Where fee is payable under this Act on a written statement filed by a defendant, the provisions of section 11 shall apply to the determination and levy of the fee payable on such written statement, the defendant concerned being regarded for the said purpose as the plaintiff and the plaintiff or the co defendant or the third party against whom the claim is made being regarded as the defendant.


S.14 Fee payable on appeals, etc

       The provisions of sections 10 to 12 relating to the determination and levy of fee on plaints in suits shall apply mutatis mutandis to the determination and levy of fee in respect of a memorandum of appeal, cross objection or other proceeding in second appeal or in an appeal under the Letters Patent.


S.15 Fee payable on petitions, applications, etc

       The provisions of sections 10 to 12 shall apply to the determination and levy of fee in respect of petitions, applications and other proceedings in Courts in the same way as they apply to the determination and levy of fee on plaints in suits.
       


S.16 Court fee Examiners

       (1) The High Court may depute officers to be designated Court fee Examiners to inspect the records of subordinate Courts with a view to examine the correctness of the valuation of subject matter and sufficiency of fee in respect of proceedings in such Courts, and orders, if any, passed by the Courts in relation thereto.
       (2) Questions relating to valuation of subject matter and sufficiency of fee in respect of proceedings in a Court raised in reports submitted by such Court fee Examiners shall be heard and decided by such Courts.


S.17 Inquiry and Commission

       For the purpose of deciding whether the subject matter of a suit or other proceeding has been properly valued or whether the fee paid is sufficient the Court may hold such inquiry as it considers necessary and may, if it thinks fit, issue a commission to any person directing him to make such local or other investigation as may be necessary and to report thereon to the Court.


S.18 Notice to the State Government

       In any inquiry relating to the fee payable on a plaint, written statement, petition, memorandum of appeal or other document, or to the valuation of the subject matter of the claim to which the plaint, written statement, petition, memorandum of appeal or other document relates, in so far as such valuation affects the fee payable, the Court may, if it considers it just or necessary to do so, give notice to the State Government; and where such notice is given, the State Government shall be deemed to be a party to the suit or other proceeding as regards the determination of any question in the enquiry aforesaid and the Court s decision on such question shall, where it passes a decree or final order in such suit or proceeding, form part of such decree or final order.


S.19 Fee how computed

       The fee payable under this Act shall be computed in accordance with the provisions of this Chapter, Chapter VI, Chapter VIII and Schedules I and II.


S.20 Suits for money

       In a suit for money (including a suit for damages or compensation, or arrears of maintenance, of annuities, or of other sums payable periodically), fee shall be computed on the amount claimed.


S.21 Suits for immovable property

       Subject to the other provisions of this Act, in a suit relating to immovable property, fee shall be computed on three fourths of the market value of the property.


S.22 Suits for maintenance and annuities

       In the suits hereinafter mentioned, fee shall be computed as follows :
       (a) in a suit for maintenance on the amount claimed to be payable for one year ;
       (b) in a suit for enhancement or reduction of maintenance, on the amount by which the annual maintenance is sought to be enhanced or reduced ;


S.23 Suits for movable property

       xxxxx


S.24 Suits for declaration

       In a suit for a declaration with or without consequential relief, not falling under Section 25 197
       (a) where the prayer is for a declaration and for possession of the property to which the declaration relates, fee shall be computed on the market value of the movable property or three fourths of the market value of the immovable property or on rupees three hundred, whichever is higher ;
       (b) where the prayer is for declaration and for consequential injunction and the relief sought is with reference to any immovable property, fee shall be computed on one half of the market value of the property or on rupees three hundred, whichever is higher;
       (c) where the prayer relates to the plaintiffs exclusive right to use, sell, print or exhibit any mark, name, book, picture, design or other thing and is b

S.25 Adoption suits

       In a suit for a declaration involving a question as to the factum or validity of an adoption, fee shall be computed on one half of the market value of the movable and immovable property involved in, or affected by, such declaration or on rupees five hundred, whichever is higher.


S.26 Suits for injunction

       In a suit for injunction -
       (a) where the relief sought relates to any immovable property, and where the plaintiff s title to the property is denied, fee shall be computed on one half of the market value of the property or on rupees two hundred, whichever is higher;
       (b) where the relief sought relates to the plaintiff s exclusive right to use, sell, print or exhibit any mark, name, book, picture, design or other thing and is based on an infringement of such exclusive right, fee shall be computed on the amount at which the relief sought is valued in the plaint or at which such relief is valued by the Court, whichever is higher;
       (c) in any other case, whether the subject matter of the suit has a market value or not, fee shall be computed on the amount at which the relief sought is valued in the

S.27 Suits relating to trust property

       (1) In a suit for possession or joint possession of trust property or for a declaration, with or without consequential relief, between trustees or rival claimants to the office of trustee or between a trustee and a person who has ceased to be a trustee, fee shall be computed on one fifth of the market value of the property subject to a maximum fee of rupees two hundred or where the property has no market value, on rupees one thousand.
       


S.28 Suits for possession under the Specific Relief Act, 1877

       In a suit for possession of immovable property under section 9 of the Specific Relief Act, 1877 (Central Act I of 1877), fee shall be computed on one half of the market value of the property or on rupees two hundred, whichever is higher.


S.29 Suits for possession not otherwise provided for

       In a suit for possession of immovable property not otherwise provided for, fee shall be computed on three fourths of the market value of the property or on rupees three hundred, whichever is higher.
       


S.30 Suits relating to easements

       In a suit relating to an easement by the dominant or the servient owner, fee shall be computed on the amount at which the relief sought is valued in the plaint or at which such relief is valued by the Court, whichever is higher
       Provided that, where compensation is claimed in addition to the relief relating to such easement, fee shall be paid on the amount claimed as compensation in addition to the fee payable on the relief relating to the easement.


S.31 Suits relating to mortgages

       (1) In a suit to recover the money due on a mortgage, whether the sale of the mortgaged property is prayed for or not, fee shall be computed on the amount claimed.
       (6) Where the holder of a prior or subsequent mortgage or charge is impleaded in a suit by a co mortgagee to which sub section (4) applies, or in a suit by a sub mortgagee to which sub section (5) applies, the provisions of sub sections (2) and (3) shall apply mutatis mutandis to a written statement or an application filed by such holder of mortgage or charge.
       (7) Where the original mortgagee who is impleaded in a suit to which the provisions of sub section (5) (b) apply claims on the mortgage sub mortgaged by him a larger amount than is claimed in the plaint, the provisions of sub section (4) shall apply mutatis mutandis to the written statement of such original mortgagee.

S.32 Suits for Accounts

       (1) In a suit for accounts, fee shall be computed on the amount estimated in the plaint.
       (2) Where the amount payable to the plaintiff as ascertained in the suit is in excess of the amount as estimated in the plaint, no decree directing payment of the amount as so ascertained shall be passed until the difference between the fee actually paid and the fee that would have been payable had the suit comprised the whole of the amount so ascertained, is paid.
       (3) Where in any such suit it is found that any amount is payable to the defendant, no decree shall be passed in his favour until he pays the fee due on the amount.
       (4) Whether or not a decree is passed, payment made or property allotted under sub section (2) or sub section (3), the fee payable under either of the said sub sections shall be reco

S.33 Suit for dissolution of partnership

       (1) In a suit for dissolution of partnership and accounts or for accounts of dissolved partnership, fee shall be computed on the value of the plaintiffs share in the partnership, as estimated by the plaintiff.
       (2) If the value of the plaintiffs share as ascertained in the suit exceeds the value as estimated in the plaint no decree or where there has been preliminary decree, no final decree shall be passed in favour of the plaintiff, no payment shall be made out of the assets of the partnership and no property shall be allotted towards the plaintiffs share, until the difference between the fee actually paid and the fee that would have been payable had the suit comprised the whole of the value so ascertained, is paid.
       (3) No final decree shall be passed in favour of a defendant, no payment shall be made out of the assets of the partnership

S.34 Partition Suits

       (1) In a suit for partition and separate possession of a share of joint family property or of property owned, jointly or in common, by a plaintiff who has been excluded from possession of such property, fee shall be computed on the market value of the movable property, or three fourths of the market value of the immovable property included in the plaintiff s share.
       (2) In a suit for partition and separate possession of joint family property or property owned, jointly or in common, by a plaintiff who is in joint possession of such property, fee shall be paid at the following rates :- When the plaint is presented to (i) a District Munsiffs Court Rupees fifty (ii) a Subordinate Judges Court Rupees one hundred if the value of or a District Court plaintiff s share is less than Rs.10,000. Rupees two hundred if the value is not less than Rs10,000.
      &n

S.35 Suits for joint possession

       In a suit for joint possession of joint family property or of property owned, jointly or in common, by a plaintiff who has been excluded from possession, fee shall be computed on the market value of the movable property or three fourths of the market value of the immovable property included in the plaintiff s share.


S.36 Administration Suits

       (1) In a suit for the administration of an estate, fee shall be levied on the plaint at the rates specified in section 47.
       (2) Where any amount or share or part of the assets of the estate is found due to the plaintiff, and the fee computed on the amount or the market value of such share or part of the assets exceeds the fee paid on the plaint, no payment shall be made and no decree directing payment of money or confirming title to such share or part of the assets shall be passed until the difference between the fee actually paid and the fee computed on the amount or value of such share or part of such assets is paid.
       (3) No payment shall be made and on decree directing payment of money or confirming title to any share or part of the assets of the estate shall be passed in favour of a defendant in a suit for administration until the fee

S.37 Suits for cancellation of decrees, etc

       xxxx


S.38 Suits to set aside attachment, etc

       (1) In a suit to set aside an attachment by a Civil or Revenue Court of any movable or immovable property or of any interest therein or of any interest in revenue, or to set aside an order passed on an application made to set aside the attachment, fee shall be computed on the amount for which the property was attached or on one fourth of the market value of the property attached, whichever is less.


S.39 Suits for specific performance

       In a suit for specific performance, with or without possession, fee shall be payable -
       (a) in the case of a contract of sale, computed on the amount of the consideration;
       (b) in the case of mortgage, computed on the amount agreed to be secured by the mortgage;
       (c) in the case of a contract of lease, computed on the aggregate amount of the penalty or premium, if any, and of the average of the annual rent agreed to be paid :
       (d) in the case of a contract of exchange, computed on the amount of the consideration, or as the case may be, on the market value of the movable property or three fourths of the market value of the immovable property sought to be taken in exchange ;
       (e) in other cases, where the consi

S.40 Suits between landlord and tenant

       (3) In an appeal from a suit to contest a distraint under sub section (1) or sub section (2) of section 95 of the the Andhra Pradesh (Andhra Area) Estates Land Act, 1908 (Act 1 of 1908) or to contest the right of sale under section 112 of that Act, fee shall be charged on the amount of the arrears for which the distraint has been made or the sale is proposed to be held.
       


S.41 Suits for mesne profits

       (1) In a suit for mesne profits or for immovable property and mesne profits therefrom, fee shall, in respect of mesne profits, be computed on the amount claimed as mesne profitsIf the profits ascertained to be due to the plaintiff are in excess of the profits as claimed, no decree shall be passed until the difference between the fee actually paid and the fee that would have been payable had the suit comprised the whole of the profits so ascertained is paid.
       (2) Where a decree directs an enquiry as to the mesne profits which have accrued on the property, whether prior or subsequent to the institution of the suit, no final decree shall be passed until the difference between the fee actually paid and the fee that would have been payable had the suit comprised the whole of the profits accrued due till the date of such decree is paid.
       (3) Whe

S.42 Suits under the Andhra Pradesh Survey and Boundaries Act, 1923

       In a suit under section 14 of the the Andhra Pradesh Survey and Boundaries Act, 1923 (Act VIII of 1923) fee shall be computed on onehalf of the market value of the property affected by the determination of the boundary or on rupees three hundred, whichever is higher.


S.43 Suits to alter or cancel entry in a register

       In a suit to alter or cancel any entry in a register of the names of proprietors of revenue paying estates, the fee payable shall be fifteen rupees.


S.44 Suits relating to public matters

       In a suit for relief under Section 14 of the Religious Endowments Act, 1863 (Central Act XX of 1863), or under section 91 or section 92 of the Code of Civil Procedure, 1908 (Central Act V of 1908), the fee payable shall be fifty rupees.


S.45 Interpleader Suits

       (1) In an interpleader suit, fee shall be payable on the plaint at rates specified in Section 47.
       (2) Where issues are framed regarding contentions of the claimants, fee shall be computed on the amount of the debt or the money or market value of the movable property, or threefourths of the market value of the immovable property, which forms the subjectmatter of the suitIn levying such fee, credit shall be given for the fee paid on the plaint; and the balance of the fee shall be paid in equal shares by the claimants who claim the debt or the sum of money or the property adversely to each other.
       (3) Value for the purpose of determining the jurisdiction of Courts shall be the amount of the debt, or the sum of money or the market value of the movable property or threefourths of the market value of the immovable property to which the suit rel

S.46 Third party proceedings

       In third party proceedings, fee shall be levied on onehalf of the value of the contribution or indemnity claimed against a third party or against a codefendant if a claim is made against him :
       Provided that, if the suit against the defendant who has filed the third party notice is dismissed, wholly or in part, he shall be entitled to a refund of the whole or a proportionate part of the fee paid by him.
       Explanation :-The provisions of this section shall also apply to counterclaims made in third party proceedings.


S.47 Suits not otherwise provided for

       In suits not otherwise provided for, fee shall be payable at the following rates :- When the amount or value of the subjectmatter in dispute
       (i) is less than Rs3,000 .Rupees fifty
       (ii) is not less than Rs3,000 but does not exceed Rs5,000 .Rupees one hundred
       (iii) exceeds Rs5,000 but does not exceed Rs10,000 .Rupees two hundred
       (iv) exceeds Rs10,000 .Rupees three hundred


S.48 Fee on memorandum of appeal against order relating to compensation

       The 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 property for public purposes shall be computed on the difference between the amount awarded and the amount claimed by the appellant.
       


S.49 Appeals

       The fee payable in an appeal shall be the same as the fee that would be payable in the Court of first instance on the subjectmatter of the appeal :
       Provided that, in levying fee on a memorandum of appeal against a final decree by a person whose appeal against the preliminary decree passed by the Court of first instance or by the Court of appeal is pending, credit shall be given for the fee paid by such person in the appeal against the preliminary decree.
       Explanation (1):-Whether the appeal is against the refusal of a relief or against the grant of the relief, the fee payable in the appeal shall be the same as the fee that would be payable on the relief in the Court of first instance.
       Explanation (2):-Costs shall not be deemed to form part of the subjectmatter of the appeal except where such c

S.50 Suits not otherwise provided for

       (1) If no specific provision is made in this Act or any other law regarding the value of any suit for the purpose of determining the jurisdiction of Courts, value for that purpose and value for the purpose of computing the fee payable under this Act shall be the same.
       (2) In a suit where fee is payable under this Act at a fixed rate, the value for the purpose of determining the jurisdiction Courts shall be the market value of the movable property or threefourths of the market value of the immovable property or where it is not possible to estimate it at a money value the amount stated in the plaint.
       


S.51 Procedure where objection is taken on appeal or revision that a suit or appeal was not properly valued for jurisdictional purposes

       (2) Where such objection was taken in the manner mentioned in clause (a) of subsection (1), but the appellate Court is not satisfied as to both the matters mentioned in clause (b) of that subsection, it shall, if it has before it the materials necessary for the determination of the other grounds of appeal to itself, dispose of the appeal as if there had been no defect of jurisdiction in the Court of first instance or lower appellate Court.
       (3) Where such objection was taken in that manner and the appellate Court is satisfied as to both those matters, it shall, if those materials are not before it, proceed to deal with the appeal or remand the suit or appeal for disposal in accordance with the directions of the appellate Court.
       (4) The provisions of this section with respect to an appellate Court shall, so far as may be, apply to a Court

S.52 Application for probate or letters of administration

       (1) Every application for the grant of probate or letters of administration shall be accompanied by a valuation of the estate in duplicate in the Form set forth in Part I of Schedule III.
       (2) On receipt of such application, the Court shall send a copy thereof and of the valuation to the Collector of the district in which the estate is situated, or if the estate is situated in more than one district, to the Collector of the district in which the portion of the estate, the aggregate value of which is the highest is situated.


S.53 Levy of fee

       xxxx


S.54 Grant of probate

       (1) The grant of probate or letters of administration shall not be delayed by reason of the reference to the Collector under subsection (2) of section 52; but the Court shall not grant probate or letters of administration unless it is satisfied that the fee chargeable under this Act has been paid on the basis of the net value of the estate as furnished in the valuation accompanying the application or in the amended valuation filed under subsection (3) of Section 56.
       (2) Notwithstanding anything contained in subsection (1), the Court may, without the payment of the proper fee, grant probate or letters of administration to the Administrator General in his official capacity on his giving an undertaking to the satisfaction of the Court that the said fee will be paid within such time as may be fixed by the Court.
       


S.55 Relief in cases of several grants

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


S.56 Inquiry by the Collector

       (1) The Collector to whom a copy of the application and of the valuation has been sent under subsection (2) of Section 52, shall examine the same and may make or cause to be made by any officer subordinate to him such inquiry, if any, as he thinks fit as to the correctness of the valuation or where a part only of the property is situated in his district, of the valuation of that part, and may require the Collector of any other district in which any part of the property is situated to furnish him with the correct valuation thereof.
       (2) Any Collector required under subsection (1) to furnish the correct valuation of any property shall comply with the requisition after making or causing to be made by any officer subordinate to him such inquiry, if any, as he thinks fit.
       (3) If the Collector is of opinion that the applicant has underestimated

S.57 Application to Court and powers of Court

       (1) The Court shall, when moved by the Collector under subsection (5) of Section 56, hold or cause to be held by any Court or Officer subordinate to it an inquiry as to the true value at which the estate of the deceased should have been estimatedThe Collector shall be deemed to be a party to the inquiry.
       (2) For the purposes of any such inquiry the Court, or any Court or officer subordinate to it authorised by the Court to hold the inquiry, may examine the applicant on oath either in person or by commission, and may take such further evidence as may be produced to prove the true value of the estate, and where the inquiry has been entrusted to a Subordinate Court or officer, such court or officer shall return to the Court the evidence taken and report the result of the inquiry and such report and the evidence so taken shall be evidence in the proceedings.
    

S.58 Provision for cases where insufficient fee has been paid

       (1) Where insufficient fee has been paid on any probate or letters of administration on account of any stake or of want of knowledge 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, applies to the Collector in the form set forth in Part II of Schedule III and pays within six months of the discovery of the stake or of any effects not known at the time to have belonged to the deceased, the difference between the fee which ought to have been paid in the first instance on such probate or letters and the fee actually paid, the Collector shall, if satisfied that insufficient fee was paid in the first instance on account of a stake and without any intention to defraud or to delay the payment of proper fee, cause the probate or letters to be duly stamped.
       (2) If, in a case falling under sub

S.59 Administrator to give proper security before letters are stamped

       Where insufficient fee has been paid in the first instance on letters of administration, the Collector shall not cause the same to be duly stamped in the manner aforesaid unless the administrator has given such security to the court granting the letters of administration as ought by law to have been given on the granting thereof in case the full value of the estate of the deceased had then been ascertained.


S.60 Relief when fee has been paid in excess

       (1) If, at any time after the grant of the probate or letters of administration of an estate, it is discovered that fee has been paid in excess of what was payable according to the true value of the estate, the executor or administrator, as the case may be, may apply for a refund to the Collector to whom a copy of valuation of the estate was sent under subsection (2) of Section 52 The application shall be accompanied by an amended valuation in the Form set forth in Part II of Schedule III together with the probate or letters of administration upon which a refund is sought.
       (3) If the Collector refuses to grant a refund, the executor or administrator, as the case may be, may apply to the Board of Revenue for an order of refund An application for such return shall be accompanied by an amended valuation in the Form set forth in Part II of Schedule III.


S.61 Recovery of penalties, etc

       Any fee found to be payable by an applicant for probate or letters of administration or by an executor or administrator, or any costs under subsection (4) of Section 57 or any penalty or forfeiture payable by any such executor or administrator may, on the certificate of the Board of Revenue, be recovered from the executor or administrator as if it were an arrear of land revenue.


S.62 Powers of Board of Revenue

       The powers and duties of the Collector under this Chapter shall be subject to the control of the Board of Revenue.


S.63 Refund in cases of rejection of plaint, etc., for delay

       (1) Where a plaint or memorandum of appeal is rejected on the ground of delay in its representation or where the fee paid on a plaint or memorandum of appeal is insufficient and the deficit fee is not paid within the time allowed by the Court, or the delay in payment of deficit fee is not condoned and the plaint or memorandum of appeal is consequently rejected, the Court may, in its discretion, direct the refund to the plaintiff or the appellant, of the fee, either in whole or in part, paid on the plaint or memorandum of appeal which was rejected.
       (2) Where a memorandum of appeal is rejected on the ground that it was not presented within the time allowed by the law of limitation, onehalf of the fee shall be refunded.


S.64 Refund in cases of remand

       (1) Where a plaint or memorandum of appeal rejected by the lower Court is ordered to be received, or where a suit is remanded in appeal for a fresh decision by the lower court, the court making the order or remanding the appeal may direct the refund to the appellant to the full amount of fee paid on the memorandum of appeal; and, if the remand is on Second Appeal, also on the memorandum of appeal in the first appellate Court, and, if the remand is in Letters Patent Appeal, also on the memorandum of Second Appeal and memorandum of appeal in the first appellate court.


S.65 Refund in cases of review

       Where an application for a review of judgment is admitted on the ground of some stake or error apparent on the face of the record and on rehearing, the Court reverses or modifies its former decision on that ground, it shall direct refund to the applicant of so much of the fee paid on the application as exceeds the fee payable on any other application to such Court under Art11 (g) and (u) of Schedule II.
       


S.66 Refund of fee paid by stake or inadvertence

       The fee paid by stake or inadvertence shall be ordered to be refunded.


S.67 Exemption of certain documents

       Nothing contained in this Act shall render the following documents chargeable with any fee :
       (i) memorandum of appearance filed by advocates or pleaders when appearing for persons proceeded against in criminal cases ;
       (ii) application or petition to a Collector or other officer making a settlement of land revenue, or to the Board of Revenue relating to matters connected with the assessment of land, or with the ascertainment of rights thereto or interest therein, if presented previous to the final confirmation of such settlement.
       (iii) application for supply of water belonging to Government for irrigation ;
       (iv) application for leave to extend cultivation or to relinquish land, when presented to an officer of land revenue by a person holding, under

S.68 Power to reduce or remit fees

       The State Government may, by notification in the Andhra Pradesh Gazette, reduce or remit, in the whole or in any part of the territory of this State, all or any of the fees chargeable under this Act, and may, in like manner, cancel or vary such notification
       


S.69 Collection of fees by Stamps

       All fees chargeable under this Act shall be collected in stamps.


S.70 Stamps to be impressed or adhesive

       The stamps used to denote any fee chargeable under this Act shall be impressed or adhesive or partly impressed and partly adhesive, as the State Government may, by notification in the Andhra Pradesh Gazette, from time to time, direct.


S.71 Amended document

       Where any document which ought to bear a stamp under this Act is amended merely for correcting a mistake and making it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp.


S.72 Cancellation of Stamp

       (1) 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.
       (2) The Officer appointed from time to time by the Court or the head of the office shall, on receiving any such document effect forthwith 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 destroyed.


S.73 Deduction to be made

       Where allowance is made in this Act for damaged or spoiled stamps, or where fee already paid is directed to be refunded to any person by an order of Court, the Collector may, on the application of the person concerned, pay to him the amount of fee or where damaged or spoiled stamps are produced, he may, after satisfying himself about their genuineness, give, in lieu thereof the same amount or value in stamps of the same or any other description, or if the applicant so desires, the same amount or value in money
       provided that in all cases where money is paid in cash, a deduction shall be made of1[six naye paise] for each rupee or fraction thereofNo such deduction shall, however, be made where refund is claimed in respect of any fee paid in pursuance of an order of Court which has been varied or reversed in appeal.


S.74 Penalty

       Any person appointed to sell stamps, who disobeys any rule made under this Act, and any person, not so appointed, who sells or offers for sale any stamps, shall be punishable 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.75 Powers of High Court to make rules

       (2) All rules made under subsection (1) shall be subject to confirmation by the State Government with or without modification and on such confirmation they shall be published in the Andhra Pradesh Gazetted and shall thereupon have effect as if enacted in this Act.


S.76 Power of Board of Revenue to make rules

       (2) All Rules made under this section shall be published in the Andhra Pradesh Gazette and on such publication, shall have effect as if enacted in this Act.


S.77 Power of Government to make rules

       (1) The State Government may, by notification in the Andhra Pradesh Gazette, make rules to carry out generally the purposes of this Act.
       (2) All notifications and rules made under this section shall, as soon as may be, after they are made, be placed on the table of the Legislative Assembly for fifteen days, and shall be subject to such modification, whether by way of repeal or amendment, as the Legislative Assembly may make during the session in which they are so laid.


S.78 Continuance in force of existing rules

       Until rules are framed under sections 75,76 and 77 and until notifications are issued under Section68, the rules and notifications now in force in respect of matters referred to in those sections, shall, in so far as they are not inconsistent with this Act, continue in force.
       


S.79 Repeal and Saving

       (1) The Courtfees Act, 1870 (Central Act VII of 1870), in its application to the State of Andhra and in relation to the fees and stamps other than fees and stamps relating to documents presented or to be presented before an officer serving under the Central Government and the Suits Valuation Act, 1887 (Central Act VII of 1887), in its application to the State of Andhra are hereby repealed.
       (2) All suits and proceedings instituted before the commencement of this Act and all proceedings by way of appeal, revision or otherwise arising therefrom whether instituted before or after such commencement, shall, notwithstanding the repeal of the Courtfees Act, 1870 (Central Act VII of 1870), and the Suits Valuation Act, 1887 (Central Act VII of 1887), be governed by the provisions of the said Acts and the rules made thereunder
       


Sch.1 ADVALOREM FEES

       31-20
       390
       400
       32-00
       400
       410
       32-80
       410
       420
       33-60
       420
       430
       34-40
       430
       440
       35-20
       440
       450
       36-00
   


Legal Commentary on Section Schedule I of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956

Introduction

Section Schedule I of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, prescribes the specific rates and methods for calculating court fees on various types of suits, applications, and proceedings in the civil courts of Andhra Pradesh. It aims to standardize the valuation process for court fee purposes, ensuring uniformity and fairness in the collection of fees based on the nature and value of the suit or document.

What does Section Schedule I Say

Section Schedule I details the rates of court fees applicable to different classes of suits and proceedings, including suits for money, immovable property, maintenance, and other civil matters. It specifies whether the fee is to be computed on the market value, the value of the subject matter, or other criteria, often providing percentage-based or fixed fee structures. The schedule also includes provisions for cases involving multiple reliefs, partition suits, and other specialized proceedings.

Essential Ingredients

  • Valuation Basis: The schedule mandates the basis for valuation, such as market value, value of property, or fixed amounts.
  • Rate of Fee: It specifies the percentage or fixed amount payable for each class of suit or proceeding.
  • Applicability: The schedule applies to various civil suits, applications, and miscellaneous proceedings.
  • Mode of Calculation: Clear instructions are provided on how to compute the fee, e.g., on the aggregate value or specific reliefs.
  • Special Provisions: Certain suits, such as partition or cancellation of deeds, have distinct valuation rules.

Scope of Section Schedule I

  • Universal Application: It governs all civil suits and applications in the courts of Andhra Pradesh unless expressly exempted.
  • Valuation for Jurisdiction: The valuation also determines the jurisdiction of the courts, linking fee with jurisdictional limits.
  • Uniformity: Ensures consistent valuation and fee collection across different courts and types of suits.
  • Legal Framework: Serves as the primary legal basis for assessing court fees in civil proceedings, supplementing other statutory provisions.

Punishment for Non-compliance

While the Schedule itself does not specify penalties, non-compliance or undervaluation can lead to:- Rejection of the plaint or application.- Order to pay the deficiency in court fee.- Possible contempt proceedings if deliberate undervaluation or evasion is detected.- Legal consequences under the general provisions of the Court Fees Act and the Civil Procedure Code for improper valuation.

Legal Comments

Summary

Section Schedule I of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, provides a comprehensive framework for calculating court fees based on valuation, nature of suit, and reliefs sought. It balances the need for revenue with fairness, ensuring that fees are proportionate to the value involved. Courts have the authority to review valuations and ensure compliance, and certain exemptions are available under statutory provisions. The schedule's provisions are upheld as constitutional, and its proper application is essential for the integrity of judicial proceedings.

Sch.2 Article Particulars Proper fee

       SCHEDULE (See Section 19) SCHEDULE -II
       (See Section 19)
       
       Article
        Particulars
        Proper fee
       
       
       
       (1)
        (2)
        (3)
       
       
       
       1.
        (i) Petition in a suit under the Converts Marriage Dissolution Act, 1866.
  &

Sch.3 .

       SCHEDULESCHEDULE III
       PART I
       (See sections 52 & 53)
       Form of Valuation (to be used with such modifications, if any, as may be necessary) of Estate
       IN THE COURT OF
       Re : Probate of the Will of...................(or Administration of the Estate of Deceased).
       1. I (A.B.) 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 Form of Valuation all the estate of which the above named deceased died possessed or to which he was entitled at the time of his death and which has come or is likely to come to my hands.
      

ANNEXURE.A .

       ANNEXURE A
       Valuation of the movable and immovable property of deceased
       Rs. nP.
       Cash in hand and at the bank household goods, wearing apparel,
       books, plate, jewels and the like.
       (State estimated value according to best of Executors or
       Administrators behalf).
       Property in Government securities transferable at the Public Debt
       Office.
       (State description and value on the date of death of the
       deceased or on the date of the application, as the case may be).
     


Legal Commentary on Andhra Pradesh Court Fees and Suits Valuation Act, 1956

Section: Annexure A

Introduction

The Andhra Pradesh Court Fees and Suits Valuation Act, 1956, consolidates and governs the law relating to the levy, valuation, and collection of court fees in civil suits and proceedings within the state. It prescribes specific valuation methods, fee structures, exemptions, and procedural rules to ensure proper assessment and collection of court fees, aligning with constitutional and statutory principles. The Act also interacts with other laws such as the Civil Procedure Code, the Indian Constitution, and special statutes governing specific proceedings.

What does Section Say

Annexure A appears to refer to the valuation of estates, likely in the context of probate or administration proceedings, and possibly involves amendments or specific valuations for estate or property assessment. The section emphasizes the importance of accurate valuation for fee calculation, penalties for under-valuation, and procedures for assessment, including annexures and reports from authorities. It underscores that valuation must be true, complete, and in accordance with prescribed rules, with penalties for deviations.

Essential Ingredients

  • Valuation of Property/Estate: Accurate valuation as per prescribed rules or annexures.
  • Fee Computation: Based on the valuation, with specified percentages or fixed amounts.
  • Penalties: Penalties for undervaluation, including penalties not exceeding five times the fee.
  • Annexure A: Formal valuation report or annexure submitted by authorized officers.
  • Legal Compliance: Adherence to the Act’s provisions, rules, and amendments.
  • Penalties and Penalty Notices: Penalties for non-compliance or undervaluation, including penalties in the form of increased fees or penalties in the annexure.
  • Procedural Formalities: Submission of annexures, reports, and assessments as per rules.

Scope of Section

  • Applicability: The section applies to valuation of estates, property, or assets for the purpose of court fees, especially in probate, succession, or estate administration cases.
  • Jurisdiction: Entire Andhra Pradesh, including amendments and adaptations for Telangana post-2014.
  • Procedural Enforcement: Ensures proper valuation reports are submitted and penalties are levied for violations.
  • Interaction with Other Laws: Works in conjunction with the Civil Procedure Code, the Stamp Act, and other valuation rules.
  • Penalties and Penalty Notices: Enforce penalties for undervaluation or non-compliance.

Punishment for Section

  • Penalties for Undervaluation: Penalty not exceeding five times the fee payable, which may include monetary fines or penalties in annexures.
  • Legal Penalties: Possible penalties for submitting false valuations or annexures, including penalties under the relevant sections of the Act or related laws.
  • Discretion of Courts: Courts have discretion to impose penalties based on the severity of the undervaluation or violation.

Legal Comments (Bullet Point Summary)

  • "Valuation" – The section mandates accurate valuation of estate/property for fee calculation, emphasizing reliance on annexures and reports from authorized officers [Annexure A].
  • "Penalty" – Penalties for undervaluation are strict, not exceeding five times the original fee, ensuring compliance and preventing undervaluation to reduce fees [Annexure A].
  • "Annexure submission" – Submission of valuation annexures is mandatory; failure to do so attracts penalties and legal consequences [Annexure A].
  • "Assessment procedure" – The assessment process involves detailed annexures, reports, and possible penalties, ensuring transparency and accuracy in fee collection [Annexure A].
  • "Legal compliance" – The section underscores strict adherence to valuation rules, with penalties for violations, aligning with constitutional mandates for fair taxation [Annexure A].
  • "Interaction with other laws" – The valuation process interacts with the Stamp Act, Civil Procedure Code, and other statutes, requiring compliance across legal frameworks [Annexure A].
  • "Penalties for undervaluation" – The Act prescribes penalties for undervaluation, including penalties not exceeding five times the fee, to prevent tax evasion [Annexure A].
  • "Procedural importance" – Proper submission of annexures and reports is essential for legal validity; non-compliance can lead to penalties or rejection of valuation reports [Annexure A].
  • "Post-2014 adaptation" – The valuation mechanisms have been adapted for Telangana, ensuring continuity of valuation standards post-division [Annexure A].
  • "Enforcement" – The Act empowers authorities and courts to enforce penalties, ensuring compliance and preventing undervaluation or fraud [Annexure A].
  • "Legal validity" – The annexure and valuation reports, when submitted correctly, hold legal validity for fee assessment and subsequent proceedings [Annexure A].
  • "Penalty notices" – Penalty notices issued under the Act serve as enforceable orders for compliance or payment of penalties for undervaluation [Annexure A].
  • "Role of officers" – Authorized officers’ annexures and reports are central to valuation, with legal obligations to submit true and complete assessments [Annexure A].
  • "Penalties for false declarations" – Submitting false valuation annexures may attract severe penalties, including fines and possible criminal action [Annexure A].
  • "Legal safeguards" – The Act provides safeguards for fair valuation and penalties, ensuring that the valuation process is transparent and accountable [Annexure A].
  • "Penalties and appeals" – Penalties imposed can be challenged in accordance with legal procedures, ensuring fairness and opportunity for review [Annexure A].
  • "Legal precedence" – The valuation and penalty provisions align with earlier statutes and judicial pronouncements emphasizing fair valuation and penalties for evasion [Annexure A].
  • "Enforcement agencies" – Revenue and valuation agencies are empowered to enforce penalties and ensure compliance with valuation rules [Annexure A].
  • "Legal certainty" – The detailed valuation annexure and penalty provisions provide legal certainty and clarity for taxpayers and authorities alike [Annexure A].

In conclusion, Annexure A of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, emphasizes strict adherence to valuation procedures, submission of annexures, and penalties for undervaluation, ensuring a fair and transparent fee collection process aligned with constitutional principles and statutory mandates.

ANNEXURE.B .

       ANNEXURE B
       Schedule of Debts, etc.,
        Rs. nP.
       Amount of debts due and owing from the deceased legally payable
       out of the estate .. .. .. ..
       Amount of expenses connected with funeral rites and ceremonies.
       
       Amount of mortgage and incumbrances .. ..
       Property held in trust not beneficially or with general power to
       confer a beneficial interest .. .. .. ..
       Other property not subject to duty .. .. ..
        ______________
   

ANNEXURE.C .

       ANNEXURE A
       Amended Valuation of the Estate of Deceased
       Valuation on which
       court fee was paid
        Increase
        Decrease
        Valuation as now amended
       
       --------------------------------------------------------------------------------
       Total ..
       
       Deduct items shown in Annexure B in the manner provided in sub section (2) of section 53.
       Amended net value of estate..
      

ANNEXURE.D .

       ANNEXURE B.
       Amended Schedule of Debts, etc.
       Valuation on which court fee was paid
        Increase
        Decrease
        Valuation as now amended
       
       
       Total ..


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