In exercise of the powers
conferred by Section 77 of the Andhra Pradesh Court-fees and Suits Valuation
Act, 1956 (VII of 1956), the Governor of Andhra Pradesh hereby makes the
following rules:? (i) These
Rules may be called the Andhra Pradesh Court-fees and Suits Valuation Rules,
1987. (ii) They
extend to the whole of the State of Andhra Pradesh. In these rules, unless the context otherwise required,? (a) "Act"
means the Andhra Pradesh Court-fees and Suits Valuation Act, 1956; (b) "Government"
means the Government of Andhra Pradesh; (c) "Collector"
means the Collector of the district and includes any officer subordinate to him
who performs the functions of the Collector under these rules; (d) "section"
means a section of the Act; (e) "Public
Office" means, any office or institution under the control, maintenance
and superintendence of Government of Andhra Pradesh or Local Bodies like Zilla
Parishads, Panchayat Samithis, Panchayats and Municipalities including the
Municipal Corporation of Hyderabad; (f) "fees"
means the money leviable under Chapters (iv), (vi) and (viii) of the Andhra
Pradesh Court-fees and Suits Valuation Act, 1956 and Schedules I and II annexed
thereto; (g) "property"
means movable and immovable property of the deceased. Based on the Basic Registers maintained by the Registration
Authority, the market-value of land in suits falling under various sections of
the Act shall be [2][prima
facie be taken] to be the value of the immovable property both in Urban and
Rural Areas fixed by the Registration and Stamps Department. Keeping in view
the value of the land nearby to or in the vicinity of the land which is the
subject-matter of the suit, as recorded in the registers of the Sub-Registrar
or the District Registrar concerned, as the case may be, during the course of
regular transactions immediately before the plaint is filed: Provided a party filing a suit shall take a certificate in
the Form prescribed containing the value of the said immovable property from
the local Registering Officer and file it along with the suit. Every plaint filed under Section 8 of the Act, shall contain
the full particulars of the subject-matter of the suit and the valuation
thereof in the Form 'A' annexed to these rules. All fees chargeable under the Act shall be collected in form
of stamps sold in Andhra Pradesh. Stamps purchased from a vendor outside Andhra
Pradesh shall not be valid. I. Valuation of the
Movable and Immovable Property of Deceased Rs. P. Cash-in-hand and at
the bank, household goods, wearing apparel, books, plate, jewels and the like. (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 on the death of the deceased or on the date of the application as the
case may be). Immovable property,
consisting of (State description
and market value on the death of the deceased or on the date of the
application, as the case may be). Leasehold property (If the deceased
held any leases for years determinable, state the period of the lease and
estimated amount of rent inserting separately arrears due on the date of the
death or on the date of the application, as the case may be). Property in Public
Companies (State the particulars
and the value calculated at the price on the date of the death or on the date
of the application, as the case may be). Policies of
Insurance upon life, money out on mortgages and other securities, such as
bonds, bills, notes and other securities for money. (State the amount
of the whole on the date of the death or on the date of the application, as the
case may be). Debts (Other than bad
debts). Stock-in-trade. (State the
estimated value, if any). Other property not
comprised under the foregoing heads (State the
estimated value, if any). Deduct items shown
in Annexure in the manner provided in Sub-section (2) of Section 53
of the Act. Net value of the
Estate. Amount of debts due
and owing from the deceased, legally payable out of the estate. Amount of expenses
connected with funeral securities and ceremonies. Amount of mortgage
and encumbrances. ------- Total -------- Property held in
trust not beneficially with general power to confer a beneficial interest. Other property not
subject to duty.ANDHRA PRADESH COURT-FEES
AND SUITS VALUATION RULES, 1987[1]
PREAMBLE