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GUJARAT COURT-FEES ACT, 2004

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S.1 Short title, extent, commencement and application

       (1) This Act may be called THE GUJARAT COURT- FEES ACT, 2004.
       (2) It extends to the whole of the State of Gujarat.
       (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.1
       (4) The provisions of this Act shall not apply to fees or stamps relating to documents presented or to be presented before any officer serving under the Central Government.
       (5) In the absence of any specific provision to the contrary, nothing in this Act shall affect any special law now in force relating to fees taken in the courts and public offices.
       Note:- Sub-section (3) of this section empowers the State Government to appoint, by notification in the Official Gazette, t

S.2 Definitions

       In this Act, unless the context otherwise requires--
       (a) "Chief Controlling Revenue Authority" means such officer, as the State Government may by notification in the Official Gazette, appoint in this behalf for the whole or any part of the State of Gujarat;
       (b) "Collector" includes any officer authorised by the Chief Controlling Revenue Authority to perform the functions of a Collector under this Act;
       (c) "Plaint" includes a written statement pleading a set off counter claim,
       Note:- This Section defines certain terms used in the Act.
       (i) Sub-section (a) of this section empowers the State Government to appoint, by notification in the Official Gazette, an officer to be Chief Controlling Revenue Authority fo

S.3 Levy of fees in High Court on its original side

       The fees payable for the time being to the clerks and officers (other than the sheriffs and attorneys) of the High Court;
       or chargeable in that court under Article 10 of the first, Schedule and Article 11, 14, 17, 20 and 21 of the Second Schedule to annexed this Act ;
       shall be collected in manner hereinafter appearing.
       Note:- This section provides for fees payable to the clerks and officers of the High Court as specified in the Second Schedule.


S.4 Fees on documents filed, etc., in Courts or in public offices

       No document of any of the kinds specified as chargeable in the first or second Schedule annexed 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 has been paid a fee of an amount not less than that indicated by either of the said schedules as the proper fee for such document.
       Note:- This section provides for the fees on documents filed in the court or in public officer as specified in the First Schedule or in the Second Schedule.


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

       (1) When any difference arises between the Officer whose duty is to see that any fee is paid under this Act 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 High Court, be referred to the taxing officer, whose decision thereon shall be final, subject to revision, on an application, made within sixty days from the date of the decision, by the suitor or attorney or pleader or such officer as may be appointed in this behalf by the State Government, by the Chief Justice or by such Judge of the High Court as the Chief Justice shall appoint either generally or specially in this behalf. The Chief Justice shall declare the taxing officer within the meaning of this sub-section.
       (2) When any such difference arises in the Ahmedabad City Civil Court, the question shall be referred to the Register of the

S.6 Computation of fees payable in certain suits

       The amount of fees payable under this Act in the suits next hereinafter mentioned shall be computed as follows:--
       (1) For money:--
       In suits for money (including suits for damages or compensation, or arrears of maintenance, of annuities or of other sums payable periodically) according to the amount claimed;
       (2) For maintenance and annuities:--
       In suits for maintenance (with or without a prayer for the creation of a charge), and for 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, in the case of a suit for maintenance, the amount claimed to be payable for one year and in any other case, ten times such amount :
       PROVID

S.7 Fee on memorandum of appeal against order or award relating to compensation in certain cases

       (1) The amount of fee payable under this Act on a memorandum of appeal against an order having the force of a decree 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.
       (2) The amount of fee payable under this Act on a memorandum of appeal against an award of a Claims Tribunal preferred under section 173 of the Motor Vehicles Act, 1988, (59 of 1988) shall be computed as follows:--
       (i) If such appeal is preferred by the insurer or owner of the motor vehicle, the full ad valorem fee leviable on the amount at which the relief is valued in the memorandum of appeal according to the scale prescribed under Article 1 of Schedule I;
      &

S.8 Inquiry as to valuation of suits

       If the Court is of opinion that the subject matter of any suit has been wrongly valued or if an application is made to the Court for the revision of any valuation made, the Court may revise the valuation made, the court may determine the correct valuation by holding such inquiry as it thinks fit for such purpose, and revise the valuation
       Note:- This section provides for inquiry for determination of valuation of the suit.


S.9 Investigation to ascertain proper valuation

       (1) For the purpose of an inquiry under section 8, 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 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, reject the plaint or, as the case may be the appeal, if such party is the plaintiff or the appellant and, in any other case, may recover the costs as a public demand :
       PROVIDED that when any plaint or appeal is rejected under this section, the court f

S.10 Power of persons making inquiry under sections 8 and 9

       (1) The Court, when making an inquiry under section 8 and any person making an investigation under section 9 shall have respectively for the purposes of such inquiry or investigation, the powers vested in a Court under the Code of Civil Procedure, 1908, (V 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;
       (c) issuing commissions for the examination of witnesses;
       (d) taking or receiving evidence on affidavits.
       (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 22

S.11 Costs of inquiry as to valuation and refund of excess fee

       If in the result of an inquiry under section 8, the Court finds that the subject-matter of the suit has been under valued, the Court shall order the party responsible for the under valuation to pay 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 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.
       Note:- This section empowers the court to pass order to pay the cost of the inquiry in case of under value of the suit or to refund the excess fee.


S.12 Appointment of inspecting officers and recovery in cases reported by them

       (1) The State Government may appoint generally, or in any case, or for any specified class of cases, in any local area, one or more officers to be called inspecting officers.
       (2) The inspecting officer may, subject to the control of the Court concerned, examine the records of any case which is pending or has been disposed of, with a view to finding out whether proper fees have been paid therein.
       (3) If on such examination, the inspecting officer finds that the fee payable under this Act on any document filed, exhibited or recorded in such case has not been paid or has been insufficiently paid, he shall report the fact to the presiding officer of the Court.
       (4) Such presiding officer, after satisfying himself of the correctness of such reports, shall record a provisional finding that the proper

S.13 Taxing of court-fees and their recovery in suits for mesne-profits of account

       (1) In a suit or proceeding the difference, if any between the fee actually paid and the fee which would have been payable, on delivery of judgement, be taxed by the Court and shall be leviable from the plaintiff and if not paid by him within thirty days from the date of the judgement be recoverable according to the law and under the rules for the time being in force for the recovery of an arrears of land revenue.
       (2) The Court shall send a copy of the decree or order or award passed in such suit to the Collector.
       (3) No decree passed in any suit by the Court shall be executed, until a certificate to the effect that such difference is paid or recovered, signed by the Court which passed the decree or by the Collector who recovered the amount, is produced along with the application for such execution.
      

S.14 Decision of questions as to valuation

       (1) 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 be suit.
       (2) But whenever any such suit comes before a Court of appeal, reference or revision, if such Court considers that the said questions has been wrongly decided to the detriment of the revenue, it shall require the party by whom such fee has been paid, to pay such additional fee as would have been payable had the question been rightly decided.
       Note:- This section provides that the valuation of court-fees shall be decided by the court in which plaint or memorandum has been filled.


S.15 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, (V of 1908), is ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in rule 23 of Order XLI in the first Schedule to the same Code for a second decision by the lower Court, the Appellate Court shall grant to the appellant a certificate authorising 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 certificates so granted shall not authorise the appellant to receive bank 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.16 Refund of fee on application or review of judgements

       Where an application for review of judgement is presented on or after the ninetieth day from the date of the decree, the Court, unless the delay was caused by the applicant's laches, may, in its discretion, grant him a certificate authorizing 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.
       Note:- This Section provides for refund of fees paid on memorandum of appeal or of the application for review of judgement or modification of decision.


S.17 Refund where Court reverses or modifies its former decision on ground of mistake

       Where an application for a review of judgement 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 authorising him to receive back from the Collector so much of the fee paid on the applications as exceeds the fee payable on any other application to such Court under clause (c) or (f) of the Article-1 of the second schedule annexed to this Act.
       But nothing in the former part of this section shall entitle the applicant to such certificate where the reversal or modifications is due, wholly or in part, to fresh evidence which might have been produced at the original hearing.
       Note:- This Section provides for refund of fees paid on memorandum of appeal or of the application for review of judgement or

S.18 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 memorandum 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 the Code of Civil Procedure, 1908, (V of 1908.) Schedule, I, Order II, rule 6.
       Note:- This section provides for fees chargeable on multifarious suits or appeals.


S.19 Written examinations of complainants

       When the first or only examination of a person who complaints 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, 1973 (2 of 1974). the complainant shall pay a fee of ten rupees unless the Court thinks fit to remit such payment.
       Note:- This section provides for payment of fees to the complainant in the circumstances mentioned therein.


S.20 Exemption of certain documents

       Nothing contained in this Act shall render the followingdocuments chargeable with any fee:--
       (i) Power-of-attorney to institute or defend a suit whenexecuted by a member of any of the Armed Forces of the Union not in civilemployment.
       (ii) Application for certified copies of documents or of anyother purpose in the course of a criminal proceeding presented by or on behalfof the State Government to a criminal Court.
       (iii) Written statement called for by the Court after thefirst hearing of a suit.
       (iv) Probate of a will, letters of administration, and, saveas regards debts and securities, a certificate under the Bombay Regulation VIIIof 1827 or any corresponding law in force, where the amount or value of theproperty in respect of which the probate or le

S.21 Relief where a 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 of the deceased, verified by affidavit or affirmation,
       and if such Authority is satisfied that a greater fee was paid on the probate or letters than the law required, the said Authority may-
       (a) cancel the stamp on the probate

S.22 Relief when debts due from a deceased person have been paid out of his estate

       Whenever it is proved to the satisfaction of such Authority that an executor or 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 of administration
       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

S.23 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 any 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.
       Note:- This section empowers the authority to grant relief in case of several grants of the same estate.


S.24 Probates 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 hereto before or hereafter granted or grant shall be deemed valid and available by his executors or administrators for recovering, transferring, or assigning any movable or immovable property whereof or whereto the deceased was possessed or entitled either wholly or partially 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.
       Note:- This section provides that the probate shall be valid as to the trust property even though the value of the estate has not been taken into consideration while determining the court-fees.


S.25 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 of administration has or have been granted may, on the value of the estate of the deceased being verified by 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 grant, of five times, or, 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 o

S.26 Administrator to give proper security before letters stamped under section 25

       In 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 fully 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.
       Note:- This section provides for obtaining security before letter of administration is granted where low court-fees has been paid.


S.27 Executor, 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 of administration 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 the make up the court-fee which ought to have been paid at first on such probate or letters administration he shall forefit 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.
       Note:- This section provides for making up the court-fees where low court-fees has been paid on probate or letter of a

S.28 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 High Court, 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 High Court, the High 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 Collector shall

S.29 Payment of court-fee in respect in probate on 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 Article 10 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 report made by the Collector under sub-section (3) of section 28.
       Note:- This section provides for payment of court fees out in the third Schedule on the probate and letter of administration.


S.30 Recovery of penalties, etc.

       (1) Any excess fee found to be payable on an inquiry held under section 28 and any penalty or forfeiture under section 27, may, on the certificate of the Chief Controlling Revenue Authority, be recovered 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 any part of any such penalty or forfeiture as aforesaid, or any part of any penalty under section 25 or of any court-fee under section 25 in excess of the full court-fee which ought to have been paid.
       Note:- This section provides for recovery of court-fees and penalties etc as an arrears of land revenue.


S.31 Sections 4 and 40 not to apply to probates or letters of administration

       Nothing in section 4 or section 40 shall apply to probates or letters of administration.
       Note:- This section provides that the provisions of sections 4 and 40 shall apply to the probates and letters of administration.


S.32 Rules as to costs of processes

       The High Court shall makes rules as to the following matters:--
       (i) the fees chargeable for 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 such jurisdiction :
       (ii) the fees chargeable for serving and executing processes issued by the Criminal Courts, established within such limits in the case of offences other than the offences of which police officers 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 High Court may from time to time alter and add to the rules so made.
       Confi

S.33 Tables of process-fees

       A table in the English and regional languages, showing the fees chargeable for such service and execution, shall be exposed to view in a conspicuous part of each court.
       Note:- This section provides that the table of fees chargeable for service and execution shall be displayed in a conspicuous part of the court.


S.34 Number of peons in District and subordinate Courts

       Subject to rules to be made by the High Court and approved by the State Government, every District Judge, the Principal Judge of the City Civil Court and every Magistrate of a District shall fix, and may from time to time after, the number of peons or persons necessary to be employed for the service and execution of processes issued out of his Court, and each of the Courts subordinate thereto.
       Numbers of peons in mofussil Small Cause Courts:--
       and for the purposes of this section, every Court of Small Causes established under the law shall be deemed to be subordinate to the Court of the District Judge.
       Note:- This section provide for the peons and persons to be employed for the purpose of service and execution of processes issued by the court.


S.35 Number of peons in Revenue Courts

       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 Court subordinate to him.
       Note:- This section provide for the peons and persons to be employed for the purpose of service and execution of processes issued by the court.


S.36 Rate of fee in force on date of presentation of document to be applicable

       All fees shall be charged and collected under this Act at the rate in force on the date on which the document chargeable to court fee is or was presented.
       Note:- This section provides that the fees shall be charged at the rate prevailing on the date when document is presented.


S.37 Collection of fees by stamps

       (1) All fees chargeable under this Act shall be collected by stamps.
       (2) Notwithstanding anything contained in sub-section (1), where,--
       (a) the State Government, in relation to any area in the State, or
       (b) the Collector, in relation to any area in the district under his charge, is satisfied that on account of temporary shortage of stamps in any area, fee cannot be paid, and payment of fee cannot be indicated on documents, by means of stamps, the State Government, or as the case may be, the Collector may be notification in the Official Gazette, direct that in such area and for such period as may be specified in such notification, the fee may be paid in cash in any Government treasury or sub-treasury, and the officer-in-charge of such treasury or sub-treasury shall, on production of a challan

S.38 Stamps to be impressed or adhesive

       The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive or partly impressed or partly adhesive, as the State Government may, by notification in the Official Gazette, from time to time, direct.
       Note:- These section provide that the fees chargeable shall be collected by stamps and such stamps may be either impressed or adhesive or both.
       This section empowers the State Government to direct, by notification in the Official Gazette, the affixing of stamp either impressed or adhesive or both.


S.39 Powers of State Government to make rules

       The State Government may, from time to time make rules for regulating :
       (a) the supply of stamps 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 accounts of all stamps used under this Act :
       PROVIDED that in the stamps used under section 3 in the High Court, such rules shall be made, with the concurrence of the Chief Justice of such Court.
       All such rules shall be published in the Official Gazette, and shall thereupon have the force of law.
       Note:- This section empowers the State Government to

S.40 Stamping documents inadvertently received

       No documents which ought to bear stamp under this 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 High Court, any Judge of such Court, may, if he thinks fit, order that such document be stamped as he may direct; and, or such document being stamped accordingly the same and every proceeding relative thereto shall be valid as if it had been properly stamped in the first instance.
       Note:- This section provides that no document without being properly stamped is valid.


S.41 Amended documents

       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.
       Note:- This section provides that when document is amended to correct a mistake no fresh stamp to be imposed.


S.42 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 officer 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.
       Note:- This section provides for cancellation of the stamp.


S.43 Repayment of fee in certain circumstances

       (1) When any suit in a Court is settled by agreement of parties before any evidence is recorded, or any appeal or cross objection is settled by agreement of parties before it is called on for effective hearing by the Court, half the amount of the fee paid by the plaintiff, appellant, or respondent on the plaint, appeal or cross objection, as the case may be, shall be repaid to him by the Court.
       PROVIDED that no such fee shall be repaid if the amount of fee paid does not exceed one hundred rupees or the claim for repayment is not made within one year from the date on which the suit, appeal or cross objection was settled by agreement.
       (2) The State Government may, from time to time, by order, provide for repayment to the plaintiffs, appellants or respondents of any part of the fee paid by them on plants, appeals or cross objections, in sui

S.44 Admission in criminal cases of documents for which proper fee has not been paid

       Whenever the filling 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 shall be deemed to prohibit such filing or exhibition.
       Note:- This section provides for admissibility of documents in criminal cases in which proper fee has not been paid.


S.45 Sale of stamps

       (1) The State 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 rules made under this Section, and any person not so appointed who sell or offers for sale only stamp, shall, on conviction, be punished with imprisonment for a term which may extend to three years or with fine which may extend to five thousand rupees or with both.
       Note:- This section empowers the State Government to make rules for regulating the sale of stamps.
       This s

S.46 Power to produce or remit fees

       The State Government may, from time to time, by notification in the Official Gazette, reduce or remit, in the whole or in any part of the territories under its administration all or any of the fees mentioned in the First and Second Schedules annexed to this Act and may in like manner cancel or vary such order.
       Note:- This section empowers the State Government to reduce or remit the fees chargeable under the First Schedule and the Second Schedule by notification in the Official Gazette, the fees payable under the First Schedule and the Second Schedule.


S.47 Saving of fees to certain officers of High Court

       Nothing in Chapters II and IV of this Act applies to the fees which any officer of the High Court is allowed to receive in addition to a fixed salary.
       Note:- This section provides that nothing in provisions of Chapters II and IV and the provisions of other laws shall be affected by the provisions of this Act.


S.48 Saving as to stamp duties

       Nothing in this Act shall be deemed to affect the stamp duties chargeable under any other law for the time being in force relating to stamp duties.
       Note:- This section provides that nothing in provisions of Chapters II and IV and the provisions of other laws shall be affected by the provisions of this Act.


S.49 Repeal and Saving

       The Bombay Court Fees Act, 1959 (36 of 1959) in itsapplication to the State of Gujarat, is hereby repealed
       PROVIDED that such repeal shall not affect the previousoperation of any of the laws so repealed anything done or any action taken(including any appointment, notification, order, rule, from, application,reference, notice report or certificate made or issued) under the law shall, inso far as this not inconsistent with the provisions of this Act, be deemed tohave been done or taken under the corresponding provision of this Act and shallcontinue to be in force accordingly, unless and until superseded by anythingdone or any action taken under this Act;
       Note:- This sectionprovides for repeal of the Bombay Court-Fees Act, 1959.


S.50 Amendment of Suits Valuation Act, 1887

       In the Suits Valuation Act, 1887, (7 of 1887) in section 9, the words, and figures "of the Court Fees Act, 1870 and" shall be deleted.
       Note:- This section provides for amendment in the Suits Valuation Act, 1887.


S.51 Rules made by Government to be laid before State Legislature

       (1) All the rules made under this Act, shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made and shall be subject to the recession by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following.
       (2) Any recession or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
       Note:- This clause provides for laying of rules before the State Legislature.


Sch.1 SCHEDULE

       SCHEDULE-I
       Ad valorem Fees
        Name of proceeding Description Fees
        1 2 3
       1. Plaint or memorandum of appeal (not otherwise provided for in this Act) or of cross-objection presented to any Civil or Revenue Court. When the amount or value of the subject matter in dispute does not exceed one hundred rupees. Twenty rupees.
        When such amount or value exceeds one hundred rupees, for every ten rupees, or part thereof, in excess of one hundred rupees, up to one thousand rupees. Two rupees.
        When such amount or value exceeds one thousand rupees, for every hundred rupees, or part thereof, in excess of one thousand rupees, up to ten thousand rupees. Twenty rupees.

Sch.2 SCHEDULE

       SCHEDULE - II
       Fixed Fees
        Name of proceeding Description Fees
        1 2 3
       1. Application or petition. (a) When presented to any officer of the 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; Three rupees
        or when presented to any officer of land revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject-matter of the application or petition relates exclusively to such engagement;
        or when presented to any Municipal Commissioner under any Act for the lime being in force for

Sch.3 Schedule

       SCHEDULE-III
       (See Section 29)
       Form of valuation (to be used with such modifications, if any, as may be necessary)
       IN THE COURT OF
       RE-PROBATE of the Will of
       the property and credits of
       (or Administration of)
       desceased.
       I,
       solemnly affirms
       make oath
       and say that I am the executor (or one of the executors or one of the next of kin) of ................................................................................................. deceased, a

ANNEXURE.A ANNEXURE

       ANNEXURE A
       Valuation of the movable and immovable property ...... deceased
       Cash in the house and at the banks, household goods, wearing-apparel, books, plate, jewels, etc. Rs.P.
       (State estimated value according to best of Executor's or Administrator's belief:)
       Property in Government securities transferable at the Public Debt Office.
       (State description and value at the price of the day; also the interest separately, calculating it to the time of making the application.)
       Immovable property consisting of
       (State description, giving, in the case of houses, the assessed value, if any, and the number of year's assessme

ANNEXURE.B ANNEXURE

       Schedule of Debts, etc.
       Amount of debts due and owing from the deceased payable by law out of the estate
       Amount of funeral expenses
       Amount of mortgage incumbrances
       Property held in trust not beneficially or with general power to confer a beneficial interest
       Other property not subject to duty
        Total:


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