You are on page 1of 14

For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

THE COURT FEES ACT, 1870


NOTES

Rahul's IAS
A-4, Wazirpur Industrial Area
Near Shalimar Bagh Metro Station Gate No.3, Delhi –52
Ph: 011- 27655845, 27654216, Mob. : 9811195920, 9811197581
rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com
Website : www.rahulsias.com
Blog:www.rahulsiasblog.com
twitter:@Rahul'sIAS
facebook:Rahul's IAS

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

THE COURT FEES ACT, 1870( AS APPLICABLE TO CHATTISGARH)


(36 sections, VI chapters and 3 schedules)

INTRODUCTION
It was only after the British rule that regulations imposing Court fees were brought in to
existence in or about 1795. In the beginning the imposition of fees was nominal but, in the
course of time, it was enhanced gradually under the impression that it would prevent the
institution of frivolous and groundless litigation and as an effective deterrent to the abuse of
process of courts, without causing impediment to the institution of just claims. It is from that
back ground the central Court fees Act 1870 was enacted.
The Central Court fees Act 1870 consists of 36 Sections in 6 chapters, out of it Sec.7 deals
with computation of Court fees payable on certain suits. Sec.8 is computation of fee on
memorandum of appeal against orders relating to compensation. Secs.9 to 11 deal with
profits & accounting. Sec.12 deals with valuation of relief in suit or appeal for collection of
Court fees. Secs.13 to 15 deal with refund of fees for review and for remand of appeal etc.
Sec.17 deals with multifarious suits. Sec.30 deals with cancellation of stamps after received
by Court by punching out the figurehead so as to leave the amount designated on the stamp
untouched.
As per CPC Amendment 1999 by Chapter 6 Sec.34,in the Central Court fees Act 1870 and
Sec.16 for refund of Court fees was introduced consequent to new Section 89 CPC. Sec.16
Court Fee (Amended) Act says that where the Court refers the parties to 2 the suit to any one
of the modes of settlement of dispute referred to in Sec.89 CPC (Arbitration, Conciliation,
Judicial Settlement including settlement through Lok Adalat or mediation), the plaintiff shall
be entitled to a certificate from the Court authorising him to receive back from the Collector,
the full amount of the fees paid in respect of such plaint. Since the Central Court fees Act
1870 was found to be defective, unscientific and no way exhaustive and administration of
justice is allocated as one of the main functions of the state, consequently the state has not
only to maintain system of administration of justice for the maintenance of law and order but
it has also to provide a system to enable its citizens to canvass their rights against wrongs
done to them as well as the state itself, most of the states either amended the provisions or
enacted their own Court fees Acts.
The Sections in the Act empower to collect proper Court fees while Schedules determine mode
of assessment.
Court fees whether fees or tax ? Court fees is neither tax nor duty. It must have relation to
administration of justice. The co-relationship between services rendered (cost of
administration of justice) and the levy of Court fees (fees collected) must exist though not of
arithmetical exactitude. Since about past two decades the levy of Court fees on higher scales
would seem to find its justification, not in any purpose related to the sound administration
of justice but in the need of the state Government for revenue as a means for recompense.
The Court fees Act is a fiscal legislation, which must be construed in favour of the subject.

CHAPTER I– PRELIMINARY
Section 1
Short title- The court fees act, 1870

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

Extent- Extends to whole of India


Commencement of act- 01-04-1870
Section 1A defines ‘Appropriate Government’- When documents pertaining to fees or
stamps are presented to an officer employed by central government then appropriate
government is central government and if they are presented to an officer employed by state
government then appropriate government is the state government.
Section 1B defines the term ‘Memorandum of Cross objection’ which states that
memorandum of appeal and shall include memorandum of cross objection and suit shall
include an appeal from a decree, unless there is anything repugnant in the subject or context.
CHAPTER II- FEES IN THE HIGH COURT AND COURTS OF SMALL CAUSES AT THE
PRESIDENCY TOWNS
Section 3- Levy of fees in High Courts on their original sides.Levy of fees in Presidency
Small Cause Courts
Section 4 – Fees On Documents Filed, Etc., In High Court In The Extraordinary
Jurisdiction
Whenever documents are filed in High Court in the extraordinary jurisdiction, or appeallate
jurisdiction or reference or revision jurisdiction, then the fees payable on those documents
shall be that which has been provided in the schedule 1 and 2.
Comment: Section 149 CPC,1908 is a proviso to sec 4 of the court fees Act. Section 149 of
the Code of Civil Procedure mitigates the rigour of Section 4 of the Court fees Act and it is for
the Court to harmonise the provisions of both the Court-fees Act and Civil Procedure Code
by reading Section 149 of the Code of Civil Procedure as proviso to Section 4 of Court-Fees
Act and allowing the deficit to be made good within a period of time fixed by it. If the deficit
is made good no possible objection can be raised on the ground of bar of limitation, as Section
149 expressly provides that the document is to have validity with retrospective effect.
The procedure to be followed u/s 149 CPC when the court exercises the power to make up
deficiency of court fee , is laid down in in K.Natarajan vs P.K.Rajashekaran 2003 , as follows
 Sec 149 CPC is a proviso to sec 4 of the court fees Act
 The order (document) employed in sec 149 would include plaint also
 Whenever a plaint is received, the same shall be verified and if found to be not in
order, the same shall be returned at least on the third day (excluding the date of
presentation so also the intervening holidays)
 If the suit is presented on the last date of limitation affixing less court fee, then the
one mentioned in the details of valuation in the plaint, and affidavit shall be filed
by the plaintiff giving reasons for not paying the requisite court fee.
 In such cases, the court shall before exercising its’ discretion and granting time to
pay the deficit court fee, shall order notice to the defendant and consider their
objections, if any. However, such notice is not necessary in cases where 8 the
plaintiff has paid almost entirety of the requisite court fee and the court is satisfied
on affidavit by the party that the mistake happened due to some bonafide reasons
such as calculation mistake or the alike.
 The discretion referred to in Sec.149 is judicial discretion and the same has to be
exercised in accordance with the well established principles of law.
 But however, in cases where the time granted to pay the deficit court fee falls within
the period of limitation, the defendant need not be heard.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

 In cases where the plaint is presented well within the period of limitation with deficit
fee and the court returns the plaint to rectify the defect giving some time ( two or
three weeks), which also falls within the period of limitation, but the plaint is re-
presented paying deficit court fee after the period of limitation, the court is bound
to hear the defendant, notwithstanding the fact that the plaintiff has paid
substantial court fee ( not almost entirely) at the first instance, before condoning
the delay in paying the deficit court fee.
 In cases where part of the time granted to pay the deficit court fee falls outside the
period of limitation and the deficit court fee is paid within the time of limitation (that
is the plaint is re-presented with requisite court fee), the court need not wait for the
objections of the defendant and the plaint can be strait away numbered.
 The court should exercise its’ judicial discretion while considering as to whether
time should be granted or not. Validity of an order is to be tested on the touch-stone
of doctrine of prejudice. (Vide Jankinath Sarangi V. State of Orissa, (1969) 3 SCC –
392
Section 5 – Procedure In Case Of Difference As To Necessity Or Amount Of Fee
When the difference arises in a High Court between officers, one whose duty it is to overlook
whether the fees has been paid under this chapter or not and between the attorney or suitor
who has the necessity to pay the fees , The question shall be referred to the taxing officer
whose decision shall be final. However, if the question pertains to one of general importance,
then such question shall be referred to the final decision of 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.
In case such difference arises in a court of small causes, the question shall be referred to the
clerk of the court whose decision will be final, except if the question is of general importance
then he shall refer it to the final decision of the first judge of such court.
The chief justice shall declare who shall be a taxing officer within the meaning of the section.
Section 6 – Fees On Documents Filed, Etc., In Mofussil Courts Or In Public Offices
No document shall not be exhibited, filed or recorded in any court order or shall be received
or furnished by any public officer, unless the fees payable on such documents as per the
requisite schedule has been paid.
Section 7- Computation of Fees Payable in Certain Suits
Section 7 states various processes by which the values in different suits are to be ascertained
and after ascertainment, schedule applies the proper court fees to these values. Section 7 is
only computing section and court fee to be payable on cases falling under section 7 has to be
looked for in schedule I and II court fees to be determined and the first instance on the plaint
averments.
It is the only section which applies to all cases, documents, papers and deals with the mode
of computing the court fees payable in various classes of the suits and on various papers and
documents. It generally applies only where an ad valorem court fee is payable. This section
is not a charging section but only computing section. This section broadly speaking
contemplates three modes of valuation of the subject matter of the suit, i.e,:-
1. Market value
2. Artificial value based on certain principles, and
3. Plaintiffs declaration about value
Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

The amount of fee payable under this act in the suits next year in after mention shall be
computed as follows:-
1. For Money suits – according to the amount claimed
2. For Maintenance And Annuities– according to the value of the subject matter of suit
and such value shall be deemed to be 10 times the amount claimed to be payable for one
year
3. For Movable Property Having A Market Value – according to such value at the date of
presenting in the plaint
4. In Suits-For Movable Property Of No Market Value, For A Declaratory Decree And
Consequential Relief, For An Injunction, For Easements, For Accounts – according
to the amount at which the relief sought is valued in the plaint or memorandum of appeal
with a minimum fee of Rs.40. In all such suits the plaintive shall state the amount at
which he values the relief sought.
5. Opposition Of Lands, Houses And Gardens – according to the value of subject matter
and such value shall be deemed to be where subject matter is land, and-
 Such land is assessed to land revenue or land revenue is payable in respect of
such land – 20 times the land revenue so assessed or so payable;
 Such land forms a part of land which is assessed to land revenue or in respect of
which land revenue is payable – 20 times of the land revenue – proportionately
worked out for such part of land;
 Such land is not a size to the land revenue – 20 times of the land revenue worked
out at the rate of five rupees per acre
6. To Enforce A Right Of Pre-Emption – according to the value of subject matter as
specified in the document furnishing the cause of action for such right and where is there
is no such document or where the plaintiff claims to pre-empt for a fair consideration,
on the value of the subject matter as stated in the plaint. However where the value of
subject matter determined by the court exceed the value stated in the plaint the decree
shall not be executed until the difference between the fee actually paid and the fee which
would have been payable on the value of subject matter as determined by the court shall
have been paid.
7. In Suit For Partition – according to 1/2 of the value of plaintive share of the property;
and according to the full value of such share it on the date of presenting the plaint the
plaintiff is out of possession of the property of which he claims to be a coparcener or co-
owner, and is claimed to be a coparcener owner on such date as denied.
8. For Interest Of Assigning Of Land Revenue – 15 times is that profits as such for the
year next before the date of presenting the plaint.
9. To Set Aside An Attachment – according to the amount for which the land of interest
was attached. Provided that, where such amount exceeds the value of the land or interest
another amount of free shall be computed as if the suit were for the possession of such
land or interest
10. In Suits Against The Mortgage For The Recovery Of The Property Mortgaged –
according to the principal money expressed to be secured by the instrument of mortgage
11. In Suits By A Mortgagee To Foreclose The Mortgage, Or Where The Mortgage Is
Made By Conditional Sale, To Have The Sale Declared Absolute – according to the
amount claimed as due at the date of presenting of plaint.
12. For Specific Performance –
 Of a contract of sale – according to the amount of the consideration
 Of contract of mortgage – according to the amount agreed to be secured

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

 Of contract of lease – according to the aggregate amount of the fine of premium and
of the rent agreed to be paid during the first year of the term
 Of an award – according to the amount or value of the property in dispute
13. Between landlord and tenant – in the following suits between landlord and tenant: –
for delivery by a tenant of the counterpart of a lease, to enhance the rent of the tenant
having a right of occupancy, for delivery by Landlord of a lease, for recovery of immovable
property from a tenant, to contest the notice of ejectment, to recover occupancy of
immovable property from which a tenant has been illegally ejected by the landlord, and
for abatement of rent – according to the amount of the rent of the immovable property to
which the suit refers, payable for the next year before the date of visiting the plaint.
Section 8 – Fee On Memorandum Of Appeal Against Order Relating To Compensation
If Memorandum of appeal is against an order related to compensation for acquisition of land
for public purposes then the court fees shall be computed according to the difference between
the amount awarded and the amount claimed by the appellant.
Section 9 – Power To Ascertain Net Profits Of Market Value
If court thinks that annual net value or market value of any land has been wrongly estimated
then the court may issue a commission to any proper person directing him to make such
local or other investigation as may be necessary and to report it back to the court.
Section 10 – Procedure Where Net Profits Or Market Value Wrongly Estimated
Now after the investigation if the results show that the estimate of net profits or market value
was wrong then -
 If the estimate was in excess- Court may in its discretion refund the excess paid as
such fee
 If estimate has been insufficient- 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
In such cases the suit shall be stayed until the additional fees paid. However if additional fee
is not paid within such time fixed by court, the suit shall be dismissed.
Section 11 – Procedure In Suit For Mesne Profits Or Account When Amount Decreed
Exceeds Amount Claimed
 Suit for mesne profits or of immovable property and mesne profits- The profits or
decretal amount is in excess and amount claimed is less, the decree will not be executed
till the difference in court fees between these two is paid.
 If mesne profits left to be ascertained in course of execution of decree, if the profit so
ascertained exceed the profits claimed, the further execution of decree shall be stayed
until the difference between the fee actually paid and the fee which would have been
payable as per.
 If other additional fee is not paid within such time as the court shall fix, the suit shall
be dismissed.
Section 12 – Decision Of Question As To Valuation
 Every question related to valuation of court fees pertaining to any document such as
plaint or memorandum of appeal shall be decided by the court in which such plaint or
memorandum is filed and such decision shall be final as between the parties to the
suit.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

 However, if any such suit comes before a court of appeal, reference or revision, and
such court considers that the 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 at the question being rightly decided.
Section 13 – Refund Of Fee Paid On Memorandum Of Appeal
Plaint or Appeal Rejected(Order VII Rule 11 CPC) or Remanded, is ordered to be received, the
appellate court shall grant to the appellant a certificate, authorising him to receive back from
the collector or by way of electronic transfer, the full amount of fee paid on the memorandum
of appeal.
However, if in case of remand in the appeal, the order of remand shall not cover the whole of
the subject matter of the suit , the certificate so granted shall not authorised 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 of the suit has been remanded.
Section 14- Refund Of Fee On Application For Review Of Judgement
If application for review of judgement is presented in front of the court on or after the 30th
day from the date of decree, the court, unless the delay was caused by the applicant’s latches,
may in its discretion grant him a certificate authorising him to receive back from the collector
or by way of electronic transfer in such manner as may be prescribed so much of the fee paid
on the application as exceed the fee which would have been payable had it been presented
before such day.
Section 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 rehearing court
reverses or modifies its former decision on ground of mistake, the applicant shall be entitled
to a certificate from the court authorising him to receive back from the collector or by way of
electronic transfer in such manner as may be prescribed, so much of the fee paid on the
application as exceeds the fee payable on any other application to such court.
Section 16 Refund Of Fees
This section talks about alternate dispute resolution and says if the court refers both the
parties to one of the ADR methods provided under section 89 of CPC then the plaintiff shall
be entitled to a certificate from the court authorising him to receive back from the collector
or by way of electronic transfer the full amount of fees paid in respect of such plaint.
It was repealed in 1908, but again it was inserted in 1999.
Section 17 – Multifarious Suits
Sec.17 of Court Fee Act emphasizes is mainly on same or different causes of action and more
than one relief independent or in alternative and main relief and ancillary (consequential)
reliefs. The Sec.17 deals with suits for distinct reliefs based on same cause of action
(Sec.17(2)), alternative reliefs based on same cause of action (Sec.17(3)), distinct reliefs based
on single or more than one relief based on different and distinct causes of action whether out
of the same transaction and against the same person or otherwise. (Sec.17(1)). The cause of
action to understand is a bundle of essential facts and refers entirely to the media upon which
the plaintiff asks the court to arrive at the conclusion in their favour.
Under Order2 Rules1to 3 C.P.C., all persons may be joined in one suit as plaintiffs or
defendants in whom or against whom any right to relief arising out of the same or series of

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

acts or transactions alleged to adjust whether jointly or severally or in the alternative, when
if such persons brought separate suits or separate suits were brought against them as the
case may be any common question of law or fact would arise. In addition to such joinder of
persons, there may be several causes of action which are combined in one suit and several
reliefs prayed for cumulatively or alternatively.
Where a suit comprises two or more separate or distinct causes of action and distinct reliefs
are sought in respect of each cause of action, the plaint shall be chargeable with total court
fee that would be chargeable if separate suits were filed in respect of each such cause of
action. Where more than one relief is sought each having a distinct value and an entirety by
itself based on same cause of action, each of those reliefs should be valued separately and
court fee collected should be on the total value of such reliefs. If the relief sought is only
ancillary to main relief the plaint shall be chargeable only on the main relief. Where the reliefs
are in the alternative, plaintiff should be liable to pay fee only on that relief which is
chargeable with higher court fee.
The provisions of the section shall apply mutatis mutandis to appeals and cross objections.
Section 18 – Written Examination Of Complainant
When the first or only examination of a person who complains of the offence of wrongful
confinement or wrongful restraint, or of any offence other than 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 CRPC, the
complainant shall pay a fee of Rs.2, unless the court thinks fit to remit such payment.
Section 19 – Exemption Of Certain Documents From Court Fees
Some of the documents exempted from depositing the court fee are as follows:
 Power of attorney executed by a member of Armed Forces not in the civil
employment
 Written statements called for by the court after the first hearing of the suit;
 Probate of the will, letters of administration and save as regards dates and securities
etc;
 Application of petition to collector or other of his application settlement of land
Revenue to board of revenue or Commissioner of revenue;
 Written authority to an agent to distrain;
 Bail bonds in criminal cases, recognizances to prosecute or to give evidence and
recognisances for personal appearances or otherwise;
 First application or information for the summons of a witness or other persons to
attend either to give evidence or to produce a document or in respect of the
production or filing of an exhibit not being an affidavit made for the immediate
purpose of being produced import (other than a petition containing a criminal
charge);
 Petition by a prisoner, or other person endurance or under restraint of any court or
its officers;
 Complaint of a public servant;
 Application for permission to cut timber in government forests;
 Application for the payment of money due by the government to the applicant;
 Application for compensation under any law for the time being in force relating to
the acquisition of property for public purposes.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

CHAPTER III-A -PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF


ADMINISTRATION
Sean 19-A Relief Where To High A Court Fee Has Been Paid
Where a person was applying for probate or letters of administration of a property has
estimated the property of the deceased to be of a greater value then the same as afterwards
proved to be, and has consequently paid to higher 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 have been granted and delivers to such authority of particular inventory and valuation
of the property of the deceased, verified by affidavit or affirmation then if such authority is
satisfied that a greater fee was paid on probate or letters than the law required, the said
authority may–
 Cancel the stamp on the probate or letters if such stamp has not been already
cancelled
 Substitute another Stamp denoting the court fee which should have been paid
 Make an allowance for the difference between them as in the case of spoiled stamps,
or repay the same in money at his discretio
Section 19-B -Relief Where Debts Due From A Deceased Person Have Been Paid Out Of
His Estate
If proved to satisfaction of authority – executor or administrator pay debts due from deceased
– to such an amount as has been deducted out of the amount or value of the estate – reduces
the same to a sum which if it had been in the whole gross amount value of the estate, would
have occasioned a less court fees to be paid on probate or letters granted in this respect of
such estate than has been actually paid under this act- such authority may return the
difference, provided the same may be claimed within three years after the date of such probate
or letters.
But when, by reason of legal proceedings, the debts due from the deceased have not been
ascertained and paid, or his defects have not been recovered and made available, and in
consequence thereof the executor or administrator is prevented from claiming the return of
such difference within the said term of three years, the said authority may allow search for
the time for making the claim as may appear to be reasonable under the circumstances.
Section 19 – C Relief In Case Of Several Grants
When a grant of probate or letters of administration has been made in respect of whole of the
property belonging to the estate and the full fee chargeable under this act has been paid, no
fees 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 for being 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 a property belonging to the same estate, identical with or including
the property to which the former grant relates.
Section 19-D Provides Declared Valid As To Trust Property Do 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 movable or immovable property

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

whereof or whereto the deceased was possessed or entitled, either wholly or partially as a
trustee or notwithstanding the amount or value of such property is not included in the
amount or value of the state in respect of which court fee was paid on such probate or letters
of administration.
Section 19–E Provision For Case Where To Lower Court Fee Has Been Paid On Probates,
Etc
Where a person who is applying for probate or letters of administration has estimated the
property of the deceased to be lesser than what it actually was and in consequence of it he
has paid lesser court fee, then he shall have to go to the chief controlling revenue authority
of the local area where the letter or probate was granted and there on affidavit or on
affirmation confirm the fact that the court fee was not paid fully then he will have to pay
liability as follows:
 If produces within one year – 5 times
 If produces after one year – 20 times
But if the application be made within six months after this ascertainment of the true value of
the estate and the discovery that too low a court fee was at first paid on the probate or letters
and if the said authority is satisfied that such fee was paid in consequence of a mistake or of
its not being known at the time that some particular part of the state belong to the deceased,
without any intention of fraud or to delay the payment of the proper court fee, the said
authority may remit the said penalty, and cause the probate or letters to be duly stamped on
payment only of the sum wanting to make up the fees which should have been paid at first.
Section 19 – F Administrator To Give Proper Security Before Letters Stamped Under
Section 19 – E
On letters which too low a court fee has been paid, the authority shall not cause it to be
stamped unless administrator has given the security to the court by which the letters of
administration have been granted as ought by law to have been given on the granting in case
the full value of the estate of the deceased has been then ascertained.
Section 19-I – Payment Of Court Fee In Respect Of Profits And Letters Of
Administration
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 of valuation
of the property in the form set forth in third schedule, and the court is satisfied that the fee
mentioned in number 11 of the first schedule has been paid on such valuation.
The grant of probate or letters of administration shall not be delayed by reason of any motion
made by the collector under section 19 – H(4).
Section 19 –J - Recovery Of Penalties
Any excess fee found to be payable on enquiry held under section 19 – H(6), And any penalty
or forfeiture Under section 19 – G may, On the certificate of the chief controlling revenue
authority be recovered from the executor or administrator as if it were a rear of the land
revenue by any collector.
The chief controlling revenue authority may remit the whole or any part of any such penalty
or forfeiture, or any part of any penalty under section 19-E or of any court fee under section
19-E, in excess of the full court fee which ought to have been paid.
Section 19-K Sections 6 and 28 not to apply to probate or letters of administration

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

CHAPTER IV– PROCESS FEES


Section 20 – Rules As To Cost Of Process
The High Court shall, as soon as maybe, make rules as to the following matters relating to
the fees chargeable for serving and executing processes by civil, revenue or criminal courts,
and also the remuneration of the peons and all other persons employed by the leave of the
court in the service or execution of processes. The High Court may from time to time alter
and add to the rules made. All such rules, alterations and additions shall, after being
confirmed by state government be published in the official gazette and shall thereupon have
the force of law. Until such rules shall be so made and published, the fees now levied for
serving and executing processes shall continue to be levied and shall be deemed to be rupees
leviable under this act.
Section 21 – Tables Of Process Fee
In English and vernacular languages tables- showing the fee chargeable for such services and
execution -put up in the conspicuous part of each court
Section 22 – Number Of Peons In District And Subordinate Courts
Every District Judge and every Magistrate of a district shall fix the number subject to the
rules made by the High Court and approved by the state government.
Section 23 – Number Of Peons In Revenue Courts
Every officer performing the functions of a collector of a district shall fix the number subject
to rules framed by Chief Controlling Revenue Authority and approved by the State
Government.

CHAPTER V– OF THE MODE OF LEVYING FEES


Section 25 – Collection Of Fees By Stamps
By stamps or electronic transfer payable to state government
Section 26 – Stamps To Be Impressed Or Adhesive
Stamp used to any fees chargeable shall be impressed or adhesive or partly impressed and
partly adhesive as appropriate government may by notification in official gazette directs.
Action 27 – Rules For Supply, Number, Renewal And Keeping Accounts Of Stamps -
Appropriate government may, from time to time, make rules for regulating –
 Manner of electronic transfer of payment of court fee and its refund
 Supply of stamps
 Number of stamps to be used for denoting any fee chargeable
 Renewal of damaged or spoiled stamps
 Keeping of accounts of all used stamps
 In case of stamps used under section 3 in a High Court such rule shall be made
with Concurrence of the chief Justice of such court.
All rules shall be published in official gazette and only then it will come into force.
Section 28 – Stamping Documents Inadvertently Received
A document which ought to bear a stamp shall not be valid unless properly stamped.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

But if any such documents through mistake or inadvertence received, filed or used in any
court or office without being properly stamped on on the preceding judge or the head of the
office or in the case of High Court any chance 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 valid as if it has been
properly stamped in the first instance.
Section 28 – Recovery Of Deficit Or Unpaid Court Fees
If on examination of the records of any case which has been disposed of, a public officer finds
fee payable on any document has not been paid or is insufficiently paid, he shall report the
fact to the presiding officer of the court or to the revenue officer. Such officer , after satisfying
himself of the correctness of such report shall record of provisional finding that the proper
fee has not been paid and determine the amount of the fee payable and the person from whom
the fee or the difference, if any, shall be recoverable. After recording a finding, the officer shall
issue a notice to the person to show cause why he should not be ordered to pay the fee
determined and, if sufficient cause is not shown, the officer shall confirm the finding and
make an order requiring such person to pay the proper fee before a date to be specified in
that notice. If such person fails to pay the fee in accordance with the notice issued, it shall,
on the certificate of such officer, be recoverable as an arrear of land revenue.
Section 29 – Amended Document
If any document is amended in order merely to correct a mistake and make it conform to
original intention of the parties, it shall not be necessary to impose a fresh stamp.
Section 30 – Cancellation Of Stamps
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. 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.
3. Provided that, where the court fee is paid by electronic transfer of payment, the
officer competent to cancel stamp shall verify the genuineness of the payment and
after satisfying himself that the Court fee is paid, shall lock the entry in the
computer and make an endorsement under his signature on the document that the
court fees paid and the entry is locked.

CHAPTER VI - MISCELLANEOUS
Section 33-Admission In Criminal Cases Of Documents For Which Proper Fee Has Not
Been Paid
If such document in the opinion of the presiding judge is necessary to prevent a failure of
justice, nothing contained in section 4 or section 6 shall be deemed to prohibit such filing or
exhibition.
Section 34 – Sale Of Stamps
Appropriate government may make rules from time to time for regulating the sale of stamps,
and shall be published in the official gazette.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

A person appointed to sell stamps who disobeys any rule, 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 6 months or with fine which may extend to Rs.500 or with both.

Section 35 – Power To Reduce Or Remit Fees


Appropriate Government may – reduce or limit fees as mentioned in first and second
schedules and may in like manner cancel or vary such order.

IMPORTANT ONE LINERS FOR PRELIMS


1. Court Fees Act,1870 came into force on 01-04-1870.
2. Section 7 of Court Fees Act,1870 deals with the Computation of fees payable in
different kinds of suits.
3. In a suit between landlord and tenant for recovery of immovable property from a
tenant, the court fee payable shall be computed according to the amount of the rent
of the immovable property to which the suit refers, payable for the next year before
the date of visiting the plaint.
4. As per Court Fees Act,1870 the power to remit or reduce the court fees payable lies
with the Appropriate Government.
5. The provision regarding Multifarious suits is dealt under Section 17.
6. Documents which are exempted from the application of court fees have been laid down
under Section 19.
7. Tables of Fees Chargeable (Section 21) in English and Vernacular Languages.
8. Fees chargeable under this act shall be collected by Stamps or Electronic transfer of
payment to State Government. (Section 25)
9. Section 28-A provides for the procedure for Recovery of Deficit or Unpaid Court Fees.
10. A person who sells or offers to sell stamps without the authority from State
Government shall be punished with imprisonment for a term, which may extend to six
months, or with fine which may extend to Rs 500, or with both.
11. Where a court fee has not been paid in respect of a document so exhibited or filed in
a criminal court, the filling or exhibiting such document shall be allowed only if it is
necessary to prevent a failure of justice in the opinion of the presiding judge.
12. The provision related to Amended Document is provided under Section 29.
13. Sec.30 deals with cancellation of stamps after received by Court by punching out the
figurehead so as to leave the amount designated on the stamp untouched.
14. Sec.16- Refund of Court fees (which was introduced consequent to new Section 89
CPC.) says that where the Court refers the parties to 2 the suit to any one of the modes
of settlement of dispute referred to in Sec.89 CPC (Arbitration, Conciliation, Judicial
Settlement including settlement through Lok Adalat or mediation), the plaintiff shall be
entitled to a certificate from the Court authorising him to receive back from the Collector,
the full amount of the fees paid in respect of such plaint.
15. Chapter III-A of Court Fees Act,1870 deals with Probates, Letters of Administration
and Certificates of Administration.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS
For Internal Circulation Only Not for Sale CG LOCAL ACT 2020

16. The penalty for a case where too low a court fee has been paid on probates will be 5
times if the probate is produced within one year from date of grant, and 20 times , if they
are produced after one year from the date of grant.
17. The Court fees Act 1870 consists of 36 Sections in 6 chapters and 2 schedules.
18. Section 12 provides that every question related to valuation for the purpose of
determining the amount of fee chargeable on plaint or memorandum of appeal shall be
decided by the court in which such plaint or memorandum is filed and such decision
shall be final as between the parties.
19. Chapter V of the Act deals with the mode of levying fees.
20. Whenever documents are filed in High Court in the extraordinary jurisdiction, or
appeallate jurisdiction or reference or revision jurisdiction, then the fees payable on those
documents shall be that which has been provided in the schedule 1 and 2.

Classroom : A-4, Wazirpur Industrial Area, Near Shalimar Bagh Metro Station Gate No-3,
Delhi – 110052, Ph.: 011- 27655845, 27654216, 9811195920,9811197581
E- mail : rahuls_ias@rediffmail.com, rahulsiaslaw@gmail.com, website: www.rahulsias.com
Complimentary Copy only for the students of Rahul’s IAS

You might also like