S.1 Short title

       This Act may be called the Court-fees Act, 1870.
       Extent of Act.—It extends to the whole of India except 1[the territories which, immediately before the 1st November, 1956, were comprised in Part B States].
       Commencement of Act.—And it shall come into force on the first day of April, 1870.
        
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        1. Subs. by the Adaptation of Laws (No. 2) Order, 1956, for “Part B States”.
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S.1(a) Definition of “Appropriate Government”

       In this Act “the Appropriate Government” means, in relation to fees or stamps relating to documents presented or to be presented before any officer serving under the Central Government, that Government, and in relation to any other fees or stamps, the State Government.]
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        1. Ins. by the A.O. 1937.
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S.2 “Chief Controlling Revenue-authority” defined

       [Rep. by the A.O. 1937.]
        
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        1. Section 2 (relating to repeal of enactments) was earlier repealed by Act 14 of 1870. Section 2 was again added by Act 10 of 1901, sec. 2 and was amended by Act 24 of 1917.
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S.3 Levy of fees in High Courts on their original sides

       The fees payable for the time being to the clerks and officers (other than the sheriffs and attorneys) of 1[the 2[High Courts other than those of Kerala, Mysore and Rajasthan]],
       or chargeable in each of such Courts under No. 11 of the First, and Nos. 7, 12, 14, 3[***] 20 and 21 of the Second Schedule to this Act annexed;
       Levy of fees in Presidency Small Cause Courts.—And the fees for the time being chargeable in the Courts of Small Causes at the 4presidency-towns, and their several offices;
       shall be collected in manner hereinafter appearing.
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       1. Subs. by the A.O. 1950, for “the Courts which are High Courts for the purposes of the Government of India Act, 1935”.
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S.4 Fees on documents filed, etc., in High Courts in their Extraordinary Jurisdiction

       No document of any of the kinds specified in the First or Second Schedule to this Act annexed, as chargeable with fees, shall be filed, exhibited or recorded in, or shall be received or furnished by, any of the said High Courts in any case coming before such Court in the exercise of its extraordinary original civil jurisdiction;
       or in the exercise of its extraordinary original criminal jurisdiction;
       In their appellate jurisdiction.—or in the exercise of its jurisdiction as regards appeals from the 1[judgments (other than judgments passed in the exercise of the ordinary original civil jurisdiction of the Court) or one] or more Judges of the said Court, or of a Division Court;
       or in the exercise of its jurisdiction as regards appeals from the Courts subject to its superintendence;
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S.5 Procedure in case of difference as to necessity or amount of fee

       When any difference arises between the officer whose duty it is to see that any fee is paid under this Chapter and any suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall, when the difference arises in any of said High Courts, be referred to the taxing-officer, whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he shall refer it to the final decision of the Chief Justice of such High Court, or of such Judge of the High Court as the Chief Justice shall appoint either generally or specially in this behalf.
       When any such difference arises in any of the said Courts of Small Causes, the question shall be referred to the Clerk of the Court, whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he sh

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

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

S.7 Computation of fees payable in certain suits

       The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as
       follows:—
        for money.—(i) 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;
        for maintenance and annuities.—(ii) In suits for maintenance and annuities or other sums payable periodically—according to the value of the subject-matter of the suit, and such value shall be deemed to be ten times the amount claimed to be payable for one year;
        for other movable property having a market-value.—(iii) In suits for movable property other than money, where the subject-matter has a market-value according to s

Legal Commentary on Section 7 of the Court-Fees Act, 1870

Introduction

Section 7 of the Court-Fees Act, 1870, governs the computation and payment of court fees in various suits, including declaratory, possessory, partition, and other civil suits. It ensures that the fees are proportionate to the value or nature of the suit and provides guidelines for valuation and fee liability.

What does Section 7 Say

Section 7 prescribes the method of calculating court fees in different types of suits based on the nature of relief sought, valuation of property, or subject matter. It includes provisions for ad valorem fees, fixed fees, and specific rules for suits involving property, declaration, partition, and consequential reliefs.

Essential Ingredients

• Determination of suit value based on property, relief, or other criteria.
• Application of ad valorem or fixed court fees depending on suit type.
• Specific rules for suits for declaration, partition, possession, or recovery.
• Provisions for valuation in suits involving immovable property, movable property, or complex reliefs.
• Clarification that the valuation for jurisdiction may differ from that for court fee.

Scope of Section

Section 7 applies broadly to civil suits filed in courts, including suits for declaration, partition, possession, injunction, and recovery of property or dues. It covers suits where valuation impacts jurisdiction and fee payable, with specific clauses addressing different suit types and reliefs.

Punishment for Section

The section primarily deals with the assessment and payment of fees; non-compliance (e.g., undervaluation or non-payment) can lead to penalties, including fines or rejection of plaint under procedural rules like Order 7 Rule 11 CPC, but specific punishments are not detailed within Section 7 itself.

Legal Comments

• Constitutionality - The Court Fees Act, 1870, Section 7, is constitutional and does not violate Articles 14 and 229 of the Constitution, as it prescribes reasonable classification of suits and is within legislative competence [Manyamma VS Municipal Commissioner, Hyderabad].

• Scope of valuation - The scope of valuation under Section 7 includes determining the suit value for fee calculation, which may differ from the actual market value depending on suit type and relief sought [Kothandarama Reddiar VS Chokkammal].

• Ad valorem fee applicability - In suits for declaration with consequential relief, ad valorem court fees are payable based on the amount or value involved in the relief, such as sale consideration or property value [Khajan VS JSR Land Developer Pvt. Ltd. ].

• Suit valuation in property suits - The suit for possession or declaration is to be valued on the basis of the property’s market value or relief claimed, not merely on the relief sought [Ram Ekbal Singh VS Baldeo Singh].

• Suit for declaration and injunction - When the suit involves a declaration and an independent injunction, the valuation must be based on the relief for injunction if it is separately valued, and court fee must reflect that [Amolak Singh Tuteja VS Munni Bai Sharma].

• Suit for partition - In suits for partition, the valuation depends on the extent of property or the value of shares, and where joint possession is not alleged, the court fee is payable on the property’s value [Akhandala Kurup VS Damodara Kurup].

• Consequential reliefs - When a suit involves a main relief (like declaration) and consequential reliefs (such as recovery or partition), the court fee is payable according to the primary relief, unless the reliefs are independent [Ashok Kumar Singh Son of Lakshman Singh @ Late Laxman Singh VS Ambika Singh @ Phulan Singh Son of late Laxman Singh].

• Valuation of suits for specific reliefs - For suits involving setting aside deeds, annulment, or cancellation, the valuation often depends on the value of the property or the amount involved in the transaction [Gonvindarajulu Mudaliar. VS The North Vellore Thottapalayam Town Co-operative Bank by its Secretary. ].

• Suit for recovery of possession - The valuation for suits for possession or arrears of rent is generally based on the value of the property or the rent, not on the relief sought [02100021686].

• Suit for declaration of title - When the suit is primarily for declaration of ownership, the valuation should match the market value of the property declared, and fixed court fees are applicable if valuation is undervalued [Sujata Sharma VS Manu Gupta & Ors. ].

• Valuation in suits involving mortgage or sale deeds - In suits to set aside mortgage decrees or sale deeds, ad valorem fees are payable based on the consideration amount or value specified in the deed [Khajan VS JSR Land Developer Pvt. Ltd. ].

• Suit valuation in suits for injunction - When the suit is for injunction alone, the fee may be fixed unless the relief is coupled with a declaration or specific performance, in which case valuation applies accordingly [Saurabh Soni VS S & P Infrastructure Developers (P) Ltd. ].

• Suit valuation when relief is dependent - If the relief is dependent on the declaration of title or property rights, the valuation must reflect the property’s market value, and additional fees may be necessary if the suit involves complex reliefs [02100059580].

• Suit valuation in suits for partition or accounts - In suits for partition or accounts, valuation depends on the value of the property or the share involved, and the court fee must be paid accordingly [Padma Bivi Ammal. VS J. M. Mohammad Mohideen Rowther].

• Suit valuation in suits for setting aside alienations - When challenging alienations or gifts, the valuation is based on the property value or the amount involved in the transaction or transfer [Sankaranarayana Pillai VS Kandasamia Pillai].

• Proceedings for undervaluation - If a suit is undervalued, courts may direct payment of ad valorem court fees based on the proper valuation, and penalties may be imposed for undervaluation [SHIV SHANKER MUKHERJEE VS SANDEEP JAIN].

• Suit for possession from tenants or heirs - Suits for possession from heirs or tenants are to be valued based on the property or rent value, not merely on the relief sought [02100021686].

• Court fee in suits for specific performance - Suits for specific performance of contracts or agreements require valuation based on the value of the subject matter, and additional fees may be applicable if the suit seeks consequential reliefs [Saurabh Soni VS S & P Infrastructure Developers (P) Ltd. ].

• Rejection of plaint under Order 7 Rule 11 - If the plaint is undervalued or improperly valued, courts can reject or remand the case for proper valuation and fee payment [CHANDERLEKHA TULI VS SHIV SARAN DAS TULI].

• Legal principle of valuation - The valuation for court fee purposes is distinct from valuation for jurisdiction; the former is governed by Section 7, while the latter may depend on the Suits Valuation Act [Mustafa Shah VS Dhanu Shah].

• Legal distinction between relief and property valuation - The court distinguishes between valuation based on relief claimed and the actual property or subject matter value, impacting fee calculation [Bhola Prasad @ Bhola Prasad Sah VS Kashi Kant Jha].

• Effect of amendments and notifications - Notifications under Section 9 of the Suits Valuation Act and amendments influence the valuation and fee payable, especially in suits for specific reliefs [Muthu Naicken VS Mariappa Pillai].

• Legal interpretation of Section 7 - Courts have interpreted Section 7 to include various methods of valuation, including rental value, market value, or consideration, depending on suit type [SATISH CHAND SHARMA VS SUMAN RAKESH].

In summary, Section 7 of the Court-Fees Act, 1870, provides a comprehensive framework for calculating court fees based on valuation, relief, or property value, with judicial interpretations emphasizing the importance of correct valuation, proper classification of suits, and adherence to procedural rules to ensure just fee assessment and jurisdictional clarity.

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

       The amount of fee payable under this Act on a memorandum of appeal against an order relating to compensation under any Act for the time being in force for the 1acquisition of land for public purposes, shall be computed according to the difference between the amount awarded and the amount claimed by the appellant.
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        1. See now the Land Acquisition Act, 1894 (1 of 1894).
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S.9 Power to ascertain net profits or market-value

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

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

       (i) If in the result of any such investigation the Court finds that the net profits or market-value have or has been wrongly estimated, the Court, if the estimation has been excessive, may in its discretion refund the excess paid as such fee : but, if the estimation has been insufficient, the Court shall require the plaintiff to pay so much additional fee as would have been payable had the said market-value or net profits been rightly estimated.
       (ii) In such case the suit shall be stayed until the additional fee is paid. If the additional fee is not paid within such time as the Court shall fix, the suit shall be dismissed.
       1[***]
        
        
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S.11 Procedure in suits for mesne profits or account when amount decreed exceeds amount claimed

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

S.12 Decision of questions as to valuation

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

S.13 Refund of fee paid on memorandum of appeal

       If an appeal or plaint, which has been rejected by the lower Court on any of the grounds mentioned in the 1Code of Civil Procedure, is ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in 2section 351 of the same Code, for a second decision by the lower Court, the Appellate Court shall grant to the appellant a certificate, authorizing him to receive back from the Collector the full amount of fee paid on the memorandum of appeal:
       Provided that, if in, the case of a remand in appeal, the order of remand shall not cover the whole of the subject-matter of the suit, the certificate so granted shall not authorize the appellant to receive back more than so much fee as would have been originally payable on the part or parts of such subject-matter in respect whereof the suit has been remanded.
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S.14 Refund of fee on application for review of judgment

       Where an 1application for a review of judgment 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 2such day.
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       1. As to application for review of judgment, see  the Code of Civil Procedure, 1908 (5 of 1908), section 114 and Order XLVII of the First Schedule.
       2. See the Code of Civil Procedure, 1908 (5 of 1908), Schedule I, Nos. 4 and 5.

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

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

S.16 Refund of fee

       Where the Court refers the parties to the suit to any one of the mode of settlement of dispute referred to in section 89 of the Code of Civil Procedure, 1908 (5 of 1908), the plaintiff shall be entitled to a certificate from the Court authorising him to receive back from the collector, the full amount of the fee paid in respect of such plaint.]
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        1. Ins. by Act 46 of 1999, sec. 34 (w.e.f. 1-7-2002). Earlier section 16 relating to “Additional fee where respondent takes objection to unappealed part of decree” was repealed by Act 5 of 1908.
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Legal Commentary on Section 16 of the Court-Fees Act, 1870

Introduction

The Court-Fees Act, 1870, governs the payment and refund of court fees in India. Section 16 specifically addresses the circumstances under which a plaintiff is entitled to a refund of court fees when disputes are settled through specified alternative dispute resolution mechanisms.

What Section 16 Says

Section 16 of the Court-Fees Act, 1870 states that when a court refers parties to any mode of settlement of disputes as outlined in Section 89 of the Code of Civil Procedure, 1908, the plaintiff is entitled to a certificate from the court authorizing the refund of the full amount of the fee paid in respect of the plaint.

Essential Ingredients

• Referral to Settlement: The court must refer the parties to a mode of settlement under Section 89 of the CPC.
• Entitlement to Refund: The plaintiff is entitled to a full refund of court fees upon successful settlement.
• Certificate Requirement: A certificate from the court is necessary to claim the refund from the Collector.

Scope of Section

The scope of Section 16 extends to various modes of dispute resolution, including mediation, arbitration, and Lok Adalat, as long as the court has made a formal referral to these processes.

Punishment for Section

There are no specific punitive measures outlined in Section 16 for non-compliance; however, failure to adhere to the provisions may lead to judicial review or appeals.

Legal Comments

• Refund Entitlement - "Refund of Court Fees" - Parties are entitled to a full refund of court fees if the dispute is settled through any method referred to in Section 89 of the CPC, including mediation and Lok Adalat. - [Kamalamma VS Honnali Taluk Agricultural Produce Co-operative Marketing Society Ltd. , by its Secretary]
• Judicial Settlement - "Judicial Settlement" - The court emphasized that settlements reached through judicial intervention are valid for refund under Section 16. - [SREERAMAIAH VS SOUTH INDIAN BANK LTD. , BANGALORE]
• Mediation and Conciliation - "Mediation and Conciliation" - Successful mediation through the Delhi High Court Mediation and Conciliation Centre qualifies for a full refund of court fees. - [Georges Monin Sas VS Pekers And Company]
• Private Settlements - "Private Settlements" - Refunds are applicable even for private settlements if they are recognized under the provisions of Section 89. - [01100015125]
• Full Refund Principle - "Full Refund Principle" - The principle of full refund is aimed at encouraging parties to resolve disputes amicably without prolonged litigation. - [Sri. R. Prakash VS D. M. Ravikumar]
• Legislative Intent - "Legislative Intent" - The legislative intent behind Section 16 is to promote alternative dispute resolution mechanisms to alleviate court congestion. - [A. SREERAMAIAH VS SOUTH INDIAN BANK LIMITED, MALLESHWARAM BRANCH, BANGALORE]
• Application of Section 21 - "Application of Section 21" - Section 21 of the Legal Services Authorities Act, 1987, reinforces the refund provisions when disputes are settled through Lok Adalat. - [Mithun T. Abraham VS Sub-Court of Judicature, Kottayam, Represented by Sheristadar]
• Scope of Refund - "Scope of Refund" - The refund applies irrespective of the stage of proceedings, provided the settlement is recognized under Section 89. - [Northern Coalfields Ltd. VS Heavy Engineering Corpn. Ltd. ]
• Judicial Discretion - "Judicial Discretion" - Courts have discretion in determining the applicability of Section 16 based on the nature of the settlement. - [01100067880]
• Compensation for Judicial Time - "Compensation for Judicial Time" - Courts may require compensation for judicial time expended in cases where refunds are granted. - [Northern Coalfields Ltd. VS Heavy Engineering Corpn. Ltd. ]
• Amendments and Recommendations - "Amendments and Recommendations" - Recommendations for amendments to local court fees acts to align with Section 16 have been made to encourage full refunds. - [Sanjeevkumar Harakchand Kankariya VS Union of India]
• Limitations on Refund - "Limitations on Refund" - Refunds are not applicable if the settlement does not involve a court referral under Section 89. - [Swaran Singh VS Kuljit Singh and Brother]
• Impact of Lok Adalat - "Impact of Lok Adalat" - Settlements reached at Lok Adalat are deemed to be decrees of civil courts, entitling parties to full refunds. - [Hem Raj VS Sanjeev Kumar & Anr. ]
• Judicial Precedents - "Judicial Precedents" - Courts have consistently upheld the right to full refunds in cases settled through recognized alternative dispute resolution methods. - [Georges Monin Sas VS Pekers And Company]
• Encouragement of ADR - "Encouragement of ADR" - The overarching goal of Section 16 is to encourage the use of alternative dispute resolution mechanisms to expedite justice. - [SREERAMAIAH VS SOUTH INDIAN BANK LTD. , BANGALORE]
• Discretionary Powers - "Discretionary Powers" - Courts retain discretionary powers to determine the applicability of refunds based on the specifics of each case. - [01100067880]
• Legal Framework - "Legal Framework" - The legal framework established by Section 16 and related provisions aims to streamline the process of dispute resolution and enhance access to justice. - [Vasudevan V A VS State of Kerala]
• Judicial Interpretation - "Judicial Interpretation" - Courts have interpreted Section 16 broadly to include various forms of settlements, thereby enhancing its applicability. - [Georges Monin Sas VS Pekers And Company]
• Settlement Agreements - "Settlement Agreements" - Valid and lawful settlement agreements reached through mediation are entitled to refunds under Section 16. - [Georges Monin Sas VS Pekers And Company]
• Court Fees and Settlements - "Court Fees and Settlements" - The relationship between court fees and settlements is crucial for understanding the financial implications of dispute resolution. - [01100015125]

This commentary provides a comprehensive overview of Section 16 of the Court-Fees Act, 1870, highlighting its significance in promoting alternative dispute resolution and ensuring fair access to justice through the refund of court fees.

S.17 Multifarious suits

       Where a suit embraces two or more distinct subjects, the plaint or memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the plaints or memoranda of appeal in suits embracing separately each of such subjects would be liable under this Act.
       Nothing in the former part of this section shall be deemed to affect the power conferred by the 1Code of Civil Procedure, section 9.
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        1. See  now the Code of Civil Procedure, 1908 (5 of 1908).
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S.18 Written examinations of complainants

       When the first or only examination of a person who complains of the offence of wrongful confinement, or of wrongful restraint, or of any offence other than an offence for which police-officers may arrest without a warrant, and who has not already presented a petition on which fee has been levied under this Act, is reduced to writing under the provisions of the 1Code of Criminal Procedure, the complainant shall pay a fee of eight annas, unless the Court thinks fit to remit such payment.
        
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        1. See  now the Code of Criminal Procedure, 1973 (2 of 1974).
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S.19 Exemption of certain documents

       Nothing contained in the Act shall render the following documents chargeable with any fee:—
       (i) Power-of-attorney to institute or defend a suit when executed 1[by a member of any of the Armed Forces of the Union] not in civil employment.
       2[***]
       (iii) Written statements called for by the Court after the first hearing of a suit.
       3[***]
       (v) Plaints in suits tried by 4Village Munsiffs in the Presidency of Fort St. George.
       (vi) Plaints and processes in suits before District Panchayats in the same Presidency.
       (vii) Plaints in suits before Collectors under Madras Regulation XII of 1816.
   &

S.19(a) Relief where too high a Court-fee has been paid

       Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a Court-fee thereon, if within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue Authority 1[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—
     

S.19(b) Relief where debts due from a deceased person have been paid out of his estate

       Whenever it is proved to the satisfaction of 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.
       But when, by reason of any legal proceeding, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available, and in consequence thereof the executor or administrator is

S.19(c) Relief in case of several grants

       Whenever 1[***] 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.]
        
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        * Section 19C ins.

S.19(d) 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 heretofore or hereafter granted shall be deemed valid and available by his executors or administrators for recovering, transferring or assigning any moveable or immoveable property whereof or whereto the deceased was possessed or entitled, either wholly or 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.]
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        * Section 19D ins. by Act 13 of 1875, sec. 6.

S.19(e) Provision for case where too low a Court-fee has been paid on probates, etc

       Where any person on applying for probate or letters of administration has estimated the estate of the deceased to be of less value than the same has afterwards proved to be, and has in consequence paid too low a Court-fee thereon, the Chief Controlling Revenue-Authority 1[for the local area] in which the probate or letters has or have been granted, may, on the value of the estate of the deceased being verified by affidavit or affirmation, cause the probate or letters of administration to be dully stamped on payment of the full Court-fee which ought to have been originally paid thereon in respect of such value and of the further penalty, if the probate or letters is or are produced within one year from the date of the grant, of five times, 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 or letters:<

S.19(f) Administrator to give proper security before letters stamped under section 19E

       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 duly stamped in manner aforesaid until the administrator has given such security to the Court by which the letters of administration have been granted as ought by law to have been given on the granting thereof in case the full value of the estate of the deceased had been then ascertained.]
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        * Section 19F ins. by Act 13 of 1875, sec. 6.

S.19(g) Executors, etc., not paying full Court-fee on probates, etc., within six months after discovery of under-payment

       Where too low a Court-fee has been paid on any probate or letters of administration in consequence of any mistake, or of its not being known at the time that some particular part of the estate belonged to the deceased, if any executor or administrator acting under such probate or letters does not, within six months 2[***] after the discovery of the mistake or of any effects not known at the time to have belonged to the deceased, apply to the said Authority and pay what is wanting to make up the Court-fee which ought to have been paid at first on such probate or letters, he shall forfeit the sum of one thousand rupees and also a further sum at the rate of ten rupees per cent., on the amount of the sum wanting to make up the proper Court-fee.]]
        
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        * Section

S.19(h) Notice of applications for probate or letters of administration to be given to Revenue-authorities; and procedure thereon

       (1) Where an application for probate or letters of administration is made to any Court other than a 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 a High Court, the High Court shall cause notice of the application to be given to the Chief Controlling Revenue-authority 2[for the local area in which the High Court is situated].
       (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 underestimated the value of

S.19(i) Payment of Court-fees in respect of probates and letters of administration

       (1) No order entitling the petitioner to the grant of probate or letters of administration shall be made upon an application for such grant until the petitioner has filed in the Court a valuation of the property in the form set forth in the Third Schedule, and the Court is satisfied that the fee mentioned in No. 11 of the First Schedule has been paid on such valuation.
       (2) The grant of probate or letters of administration shall not be delayed by reason of any motion made by the Collector under section 19H, sub-section (4).]
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        1. Ins. by Act 11 of 1899, sec. 2.
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S.19(j) Recovery of penalties, etc

       (1) Any excess fee found to be payable on an inquiry held under section 19H, sub-section (6), and any penalty or forfeiture under section 19G may, on the certificate of the Chief Controlling Revenue-Authority, be recovered from the executor or administrator as if it was an arrear of land-revenue by any Collector 2[***].
       (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 19E orof any Court-fee under section 19E in excess of the full Court-fee which ought to have been paid.]
        
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       1. Ins. by Act 11 of 1899, sec. 2.
       2. The words “in any part of British India” omitt

S.19(k) Sections 6 and 28 not to apply to probates or letters of administration

       Nothing in section 6 or section 28 shall apply to probates or letters of administration.]
        
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        1. Ins. by Act 11 of 1899, sec. 2.
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S.20 Rules as to costs of processes

       The High Court shall , as soon as may be, make 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 offences for 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.
    &

S.21 Tables of process fees

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

S.22 Number of peons in District and subordinate Courts

       Subject to rules to be made by the High Court and approved by the State Government 1[***],
       every District Judge and every Magistrate of a District shall fix, and may from time to time alter, the number of peons necessary to be employed for the service and execution of processes issued out of his Court and each of the courts subordinate thereto.
       Number of peons in Mofussil Small Cause Courts.—And for the purpose of this section, every Court of Small Causes established under 2Act No. 11 of 1865 (to consolidate and amend the law relating to Courts of Small Causes beyond the local limits of the ordinary original civil jurisdiction of the High Courts of Judicature) shall be deemed to be subordinate to the Court of the District Judge.
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    &nb

S.23 Number of peons in Revenue Courts

       Subject to rules to be framed by the Chief Controlling Revenue-Authority and approved by the State Government, 1[***] every officer performing the functions of a Collector of a District shall fix, and may from time to time alter, the number of peons necessary to be employed for the service and execution of processes issued out of his Court or the Courts subordinate to him.
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        1. The words “and the Governor General of India in Council” omitted by Act 38 of 1920, sec. 2 and Sch. I.
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S.24 Process served under this Chapter to be held to be process within meaning of Code of Civil Procedure

       [Rep. by the Amending Act, 1891 (12 of 1991), sec. 2 and Sch. I.]

S.25 Collection of fees by stamps

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

S.26 Stamps to be impressed or adhesive

       The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive, or partly impressed and partly adhesive, as the 1[Appropriate Government] may, by notification in the Official Gazette, from time to time direct.
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        1. Subs. by the A.O. 1937, for “Local Government”.
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S.27 Rules for supply, number, renewal and keeping accounts of stamps

       The 1[Appropriate 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 case of stamps used under section 3 in a 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.
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S.28 Stamping documents inadvertently received

       No document which ought to bear a 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 a High Court, any Judge of such Court, may, if he thinks fit, order that such document be stamped as he may direct; and, on such document being stamped accordingly, the same and every proceeding relative thereto shall be as valid as if it had been properly stamped in the first instance.

S.29 Amended document

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

S.30 Cancellation of stamp

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

S.31 Repayment of fees paid on applications to Criminal Courts

       [Rep. by the Code of Criminal Procedure (Amendment) Act, 1923 (18 of 1923) sec. 163.]

S.32 Amendments of Act 8 of 1859 and Act 9 of 1869

Rep. by the Amending Act, 1891 (12 of 1891) Section 2 and Schedule I.

S.33 Admission in criminal cases of documents for which proper fee has not been paid

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

S.34 Sale of Stamps

       (1) The 2[Appropriate Government] may from time to time make rules for regulating the sale of stamps to be used under this Act, the person by whom alone such sale is to be conducted, and the duties and remuneration of such persons.
       (2) All such rules shall be published in the Official Gazette, and shall thereupon have the force of law.
       (3) Any person appointed to sell stamps who disobeys any rule made under this section, and any person not so appointed who sells or offers for sale any stamp, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.]
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        1. Subs. by Act 12 of 1891, sec. 2 and Sch. II, for section 34.
 

S.35 Power to reduce or remit fees

       The 1[Appropriate Government] may, from time to time by notification in the Official Gazette, reduce or remit, in the whole or in any part of 2[the territories under its administration], all or any of the fees mentioned in the First and Second Schedules to this Act annexed,
       and may in like manner cancel or vary such order.
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        1. Subs. by the A.O. 1937, for “Local Government”.
        2. Subs. by Act 38 of 1920, sec. 2 and Sch. I, for “British India”.
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S.36 Saving of fees to certain officers of High Courts

       Nothing in Chapters II and V of this Act applied to the Commission payable to the Accountant General of the High Court at Fort William, or to the fees which any officer of a High Court is allowed to receive in addition to a fixed salary.

Sch.III FORM OF VALUATION (TO BE USED WITH SUCH MODIFICATIONS, IF ANY, AS MAY BE NECESSARY)

       1[SCHEDULE III
        (See section 19-I)
        In the Court of .................................
        Re: Probate of the Will of ................................................................ (or administration of the property and credits of ...................................................................... ,) deceased.
        I, ..............................................................., solemnly affirm/make oath and say that I am the executor (or one of the executors or one of the next-of-kin) of .............................................................., deceased, and that I have truly set forth in Annexure A to this affidavit all the property and credits of which the above name