COURT
FEES ACT, 1870
Preamble - COURT FEES ACT, 1870
THE COURT FEES ACT, 1870
[Act No. 07 of 1870]
Chapter I ? PRELIMINARY
Section 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 1stNovember, 1956,
were comprised in Part B States].
Commencement
of Act-And it shall come into force on the first day of April, 1870.
Section 1A - Definition of 'Appropriate Government'
[2] [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.]
Section 2 - Chief Controlling Revenue-authority" defined
[3]"[Chief Controlling Revenue-authority"
defined.]
Rep.
by the A.O. 1937.
Chapter II - FEES IN THE HIGH COURT AND IN THE COURTS OF SMALL CAUSES AT THE PRESIDENCY-TOWNS
Section 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 [4]
[the [5]
[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, [6]
[*] 20 & 21 of the Second Schedule to this act annexed;
Levy
of Fees in Presidency Small Cause Courts.-and the fees the time being
chargeable in the Courts of Small Causes at Levy of the Presidency-towns[7] and
their several offices;
Shall
be collected in manner hereinafter appearing.
Section 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 Courts 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 [8]
[judgment (other than judgments passed in the exercise of the ordinary original
civil jurisdiction of the Court) of 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;
As
Courts of reference and revision.-or in the exercise of its jurisdiction as a
Court of reference or revision'
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.
Section 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, shall refer it to the final decision of the first Judge of such
Court.
The
Chief Justice shall declare who shall be taxing-officer within the meaning of
the first paragraph of this section.
Chapter III - FEES IN OTHER COURTS AND IN PUBLIC OFFICES
Section 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.
Section 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:-
(i) for money:-In suits for money (including suits for
damages or compensation, or arrears of maintenance, of annuities, or of other
sums payable periodically)-according to the amount claimed;
(ii) for maintenance and annuities:-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;
(iii) for other moveable property having a
market-value:-In suits for moveable property other than money, where 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;
(iv) In suits-
(a) for moveable property of no market-value:-for
moveable property where the subject-matter has no market-value, as, for
instance, in the case of documents relating to title;
(b) to enforce a right to share in joint family
property:-to enforce the right to share in any property on the ground that it
is joint family property;
(c) for a declaratory decree and consequential
relief:-to obtain a declaratory decree or order, where consequential relief is
prayed;
(d) for an injunction:-to obtain an injunction;
(e) for easements:-for a right to some benefit (not
herein otherwise provided for) to arise out of land; and
(f) for accounts:-for accounts-according to the amount
at which the relief sought is valued in the plaint or memorandum of appeal:In
all such suits the plaintiff shall state the amount at which he values the
relief sought [9] [* * * * *];
(v) for possession of land, houses and gardens;-In
suits for the possession of land, houses and gardens-according to the value of
the subject-matter; and such value shall be deemed to be-Where the
subject-matter is land, and-
(a) Where the land forms an entire estate, or a
definite share of an estate, paying annual revenue to Government or forms part
of such an estate and is recorded in the Collector's register as separately
assessed with such revenue;and such revenue is permanently settled-ten times
the revenue so payable:
(b) Where the land forms an entire estate, or a
definite share of an estate, paying annual revenue to Government, or forms part
of such estate and is recorded as aforesaid,and such revenue is settled, but
not permanently-five times the revenue so payable;
(c) Where the land pays no such revenue, or has been
partially exempted from such payment, or is charged with any fixed payment in
lieu of such revenue, and net profits have arisen from the land during the year
next before the date of presenting the plaint fifteen times such net
profits;but where no such net profits have arisen therefrom-the amount at which
the Court shall estimate the land with reference to the value of similar land
in the neighbourhood;
(d) Where the land forms part of an estate paying
revenue to Government, but is not a definite share of such estate and is not
separately assessed as above-mentioned-the market-value of the land:
Proviso
as to Bombay Presidency:-Provided that, in the [10]territories
subject to the Governor of Bombay in Council, the value of the land shall be
deemed to be--
(1) Where the land is held on settlement for a period
not exceeding thirty years and pays the full assessment to Government--a sum
equal to five times the survey-assessment;
(2) Where the land is held on a permanent settlement,
or on a settlement for any period exceeding thirty years, and pays the full assessment
to Government--a sum equal to ten times the survey assessment; and
(3) Where the whole or any part of the annual
survey-assessment is remitted--sum computed under paragraph (1) or paragraph
(2) of this proviso, as the case may be, in addition to ten times the
assessment, or the portion of assessment, so remitted.
Explanation.-The
word "estate", as used in this paragraph, means any land subject to
the payment of revenue, for which the proprietor or a farmer or ryot shall have
executed a separate engagement to Government, or which, in the absence of such
engagement, shall have been separately assessed with revenue;
(e) for houses and gardens:-where the subject-matter is
a house or garden-according to the market-value of the house or garden;
(vi) to enforce a right of pre-emption:-In suits to
enforce a right of preemption-according to the value [computed in accordance
with paragraph (v) of this section] of the land, house or garden in respect of
which the right is claimed;
(vii)
for
interest of assignee of land-revenue:-In suits for the interest of an assignee
of land-revenue fifteen times his net profits as such for the year next before
the date of presenting the plaint;
(viii) to set aside an attachment:-In suits to set aside
an attachment of land or of an interest in land or revenue-according to the
amount for which the land or interest was attached:
Provided
that, where such amount exceeds the value of the land or interest, the amount
of fee shall be computed as if the suit were for the possession of such land or
interest;
(ix)
to
redeem:-In suits against a mortgage for the recovery of the property
mortgaged,to foreclose.-and in suits by a mortgage to foreclose the mortgage,
or, where the mortgage is made by conditional sale, to have the sale declared
absolute-according to the principal money expressed to be secured by the
instrument of mortgage;
(x) for specific performance:-In suits for specific
performance ?
(a) of a contract of sale-according to the amount of
the consideration;
(b) of a contract of mortgage--according to the amount
agreed to be secured;
(c) of a contract of lease-according to the aggregate
amount of the fine or premium (if any) and of the rent agreed to be paid during
the first year of the term;
(d) of an award--according to the amount or value of
the property in dispute;
(xi) between landlord and tenant.-- In the following
suits between landlord and tenant:-
(a) for the delivery by a tenant of the counterpart of
lease,
(b) to enhance the rent of a tenant having a right of
occupancy,
(c) for the delivery by a landlord of a lease,
[11] [(cc) for the recovery of immovable property from
a tenant, including a tenant holding over after the determination of a tenancy]
(d)
to
contest a notice of ejectment.
(e)
to
recover the occupancy of 4[immovable property] from which a tenant has been
illegally ejected by the landlord, and
(f) for abatement of rent --according to the amount of
the rent of the [12]
[immovable property] to which the suit refers, payable for the year next before
the date of presenting the plaint.
Section 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
(Note: See now the Land Acquisition Act, 1894 (1 of 1894)) acquisition of land
for public purposes, 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
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 as
may be necessary, and to report thereon to the Court.
Section 10 - Procedure where net profits 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.
[13] [* * * ]
Section 11 - Procedure in suits for mesne profits or account when amount decreed exceeds amount claimed
In
suits for mesne profits or for immovable 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 such time as the Court shall fix, the
suit shall be dismissed.
Section 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, (ii), shall apply.
Section 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 (Note: See now the Code of Civil Procedure, 1908 (Act
5 of 1908)) Code of Civil Procedure, is ordered to be received, or if a suit is
remanded in appeal on any of the grounds mentioned in section 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.
Section 14 - Refund of fee on application for review of judgment
Where
an application 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 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 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 [(Note: Subs. by Act 20 of 1870, s. 1, for "plaint or
memorandum of appeal".) 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.
Section 16 - Refund of fee
z[14] [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.]
Section 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 (Note: See now the Code of Civil
Procedure, 1908 (Act 5 of 1908) Code of Civil Procedure, section 9.
Section 18 - Written examinations of complainants
When
the first or only examination of a person who complaints of the offence of
wrongful confinement, or of wrongful restraint, or of any offence other than an
offence for which police-officers may arrest without a warrant, and who has not
already presented a petition on which fee has been levied under this Act, is
reduced to writing under the provisions of the (Note: See now the Code of
Criminal Procedure, 1973 (Act 2 of 1974) Code of Criminal Procedure, the
complainant, shall pay a fee of eight annas, unless the Court thinks fit to
remit such payment.
Section 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 [15]
[by a member of any of the Armed Forces of the Union] not in civil employment.
[16] [* * * ]
(iii) Written statements called for by
the Court after the first hearing of a suit.
[17] [* * * ]
(v) Plaints in suits tried by [18]Village
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.
(viii) Probate of a will, letters of
administration, [19]
[and, save as regards debts and securities, a certificate under Bombay Regulation
VIII of 1827], where the amount or value of the property in respect of which
the probate or letters or certificate shall be granted does not exceed one
thousand rupees.
(ix)? ?Application or petition to a Collector or
other officer making a settlement of land-revenue, or to a Board of Revenue, or
a Commissioner of Revenue, relating to matters connected with the assessment of
land, or the ascertainment of rights thereto or interests therein, if presented
previous to the final confirmation of such settlement.
(x)?? ?Application relating to a supply for
irrigation of water belonging to Government.
(xi) ?Application for leave to extend cultivation,
or to relinquish land, when presented to an officer of land-revenue by a person
holding, under direct engagement with Government, land of which the revenue is
settled but not permanently.
(xii) ?Application
for service of notice of relinquishment of land or of enhancement of rent.
(xiii) Written authority to an agent to distrain.
(xiv) First application (other than a petition
containing a criminal charge or information) for the summons of a witness or
other person 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 in Court.
(xv) Bail-bonds in criminal cases, recognizance's
to prosecute or give evidence, and recognizance's for personal appearance or
otherwise.
(xvi) Petition, application, charge or information
respecting any offence, when presented, made or laid to or before a
police-officer, or to or before the Heads of Villages or the Village Police in
the territories respectively subject to the Governors in Council of Madras and
Bombay.
(xvii) Petition by a prisoner, or other person in
duress or under restraint of any Court or its officers.
(xviii) Complaint of a public servant (as defined
in the Indian Penal Code), a municipal officer, or an officer or servant of a
Railway Company.
(xix) Application for permission to cut timber in
Government forests, or otherwise relating to such forests.
(xx) Application for the payment of money due by
Government to the applicant.
(xxi) Petition of appeal against the chaukidari
assessment under [20]Act,
No. 20 of 1856, or against any municipal tax.
(xxii) Applications for compensation under any law
for the time being in force relating to the [21]acquisition
of property for public purposes.
(xxiii) Petitions presented to the Special
Commissioner appointed under [22]Bengal
Act No. 2 of 1869 (to ascertain, regulate and record certain tenures in Chota
Nagpur).
[23] [Petitions under the Indian Christian Marriage
Act, 1872, (15 of 1872) sections 45 and 48.]
Chapter IIIA - PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION
Section 19A - 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 [24]
[for the local area] in which the probate or letters has or have been
granted,and delivers to such Authority a particular inventory and valuation of
the property of the deceased, verified by affidavit or affirmation,and if such
Authority is satisfied that a greater fee was paid on the probate or letters
than the law required,the said Authority may-
(a) Cancel the stamp on the probate or letters, if such
stamp has not been already cancelled;
(b) Substitute another stamp for denoting the court-fee
which should have been paid thereon; and
(c) make an allowance for the difference between them
as in the case of spoiled stamps, or repay the same in money, at his
discretion.
Section 19B - 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
prevented from claiming the return of such difference within the said term of
three years, the said Authority may allow such further time for making the
claim as may appear to be reasonable under the circumstances.
Section 19C - Relief in case of several grants
Whenever [25]
[* * *] 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.
Section 19D - 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 immovable property whereof or whereto the deceased
was possessed or entitled, either wholly or partially as a trustee,
notwithstanding the amount or value of such property is not included in the
amount or value of the estate in respect of which a court-fee was paid on such
probate or letters of administration.
Section 19E - 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 [26]
[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 duly stamped
on payment of the full court-fee which ought to have been originally paid
thereon in respect of such value and of the further penalty, if the probate or
letters is or are produced within one year from the date of 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 deduction of the court-fee
originally paid on such probate or letters:
Provided
that, if the application be made within six months after the 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 estate belonged to the deceased, and
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 fee which
should have been at first paid thereon.
Section 19F - 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 than ascertained.
Section 19G - 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 [27] [* * *] 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.
Section 19H - Notice of applications for probate or letters of administration to be given to Revenue-authorities; and procedure thereon
[28] [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 [29]
[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 under estimated the value of the property of
the deceased, the Collector may, if he thinks fit, require the attendance of
the petitioner (either in person or by agent) and take evidence and inquire
into the matter in such manner as he may think fit, and, if he is still of
opinion that the value of the property has been under-estimated, may require
the petitioner to amend the valuation.
(4) If the petitioner does not amend the valuation to
the satisfaction of the Collector, the Collector may move the Court before
which the application for probate or letters of administration was made, to
hold an inquiry into the true value of the property:
Provided that no such motion shall be made after
the expiration of six months from the date of the exhibition of the inventory
required by section 277 of the Indian Succession Act, 1865 (10 of 1865)[30],
or, as the case may be, by section 98 of the Probate and Administration Act,
1881 (5 of 1881)[31].
(5)
The
Court, when so moved as aforesaid, shall hold, or cause to be held, an inquiry
accordingly, and shall record a finding as to the true value, as near as may
be, at which the property of the deceased should have been estimated. The
Collector shall be deemed to be a party to the inquiry.
(6)
For
the purposes of any such inquiry, the Court or person authorized by the Court
to hold the inquiry may examine the petitioner for probate or letters of
administration on oath (whether in person or by commission), and may take such
further evidence as may be produced to prove the true value of the property.
The person authorized as aforesaid to hold the inquiry shall return to the
Court the evidence taken by him and report the result of the inquiry, and such
report and the evidence taken by him and report the result of the inquiry, and
such report and the evidence so taken shall be evidence in the proceeding, and
the Court may record a finding in accordance with the report, unless it is
satisfied that it is erroneous.
(7)
The
finding of the Court recorded under sub-section (5) shall be final, but shall
not bar the entertainment and disposal by the Chief Controlling
Revenue-authority of any application under section 19E.
(8) The State Government may make rules for the
guidance of Collectors in the exercise of the powers conferred by sub-section
(3).
Section 19I - 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).
Section 19J - 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 were an arrear of
land-revenue by any Collector [32]
[* * *].
(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 or of any court-fee which ought to have
been paid.
Section 19K - 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.]
Chapter IV - PROCESS FEES
Section 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 any 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.
Confirmation
and publication of rules-All such rules, alterations and additions shall, after
being confirmed by the State Government [33]
[* * *] be published in the Official Gazette, and shall there-upon have the
force of law.
Until
such rules shall be so made and published, the fees now leviable for serving
and executing processes shall continue to be levied, and shall be deemed to be
fees leviable under this Act.
Section 21 - Tables for 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.
Section 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 [34] [* * *]
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,
very Court of Small Causes established under Act 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)[35]
shall be deemed to be subordinate to the Court of the District Judge.
Section 23 - Number of peons in Revenue Courts
Subject
to rules[36] to be framed by the
Chief Controlling Revenue-authority and approved by the State Government [37]
[* * *], 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.
Section 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 1891), s. 2 and Sch. I.
Chapter V - OF THE MODE OF LEVYING FEES
Section 25 - Collection of fees by stamps
All
fees referred to in section 3 or chargeable under this Act shall be collected
by stamps.
Section 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 party adhesive, as the [38]
[Appropriate Government] may, by notification in the Official Gazette, from
time to time direct[39].
Section 27 - Rules for supply, number, renewal and keeping accounts of stamps
The [40]
[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 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
Section 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.
Section 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, is shall not be necessary
to impose a fresh stamp
Section 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.
Chapter VI - MISCELLANEOUS
Section 31 - [Repayment of fees paid on applications to Criminal Courts.]
Rep.
by the Code of Criminal Procedure (Amendment) Act, 1923 (18 of 1923) s. 163.
Section 32 - [Amendments of Act 8 of 1859 and Act 9 of 1896.]
Rep.
by the Amending Act, 1891 (12 of 1891) s. 2 and Sch. I
Section 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.
Section 34 - Sale of stamps
[41] [34.Sale of stamps.
(1) The [42]
[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 there upon 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
officers 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.]
Section 35 - Power to reduce or remit fees
The [43]
[Appropriate Government] may, from time to time by notification in-the Official
Gazette, reduce or remit, in the whole or in any part of [44]
[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.
Section 36 - Saving of fees to certain officers of High Courts
Nothing
in Chapters II and V of this Act applies to the Commission payable to the
Accountant General of the High Court of Fort William, or to the fees which any
officer of a High Court is allowed to receive in addition to a fixed salary.
Schedule I - Schedule I
Schedule-I[45]
Part 'A'
Table
of rates of ad valorem fees leviable on the institution of suits.
|
|
The amount
or value of the subject matter When the amount or value,- |
Proper fee |
Maximum
leviable fee |
|
(a) |
exceeds
one rupee, but does not exceed ten thousand rupees; |
Two and
one-half per centum of the amount exceeding one rupee. |
Two
hundred and fifty rupees. |
|
|
The amount
or value of the subject matter When the amount or value,- |
Proper fee |
Maximum
leviable fee |
|
(b) |
exceeds
ten thousand rupees, but does not exceed twenty thousand rupees; |
Two
hundred and fifty rupees plus three and one-half per centum of the amount
exceeding ten thousand rupees. |
Six
hundred rupees. |
|
(c) |
exceeds
twenty thousand rupees, but does not exceed thirty thousand rupees; |
Six hundred
rupees plus four and one-half per centum of the amount exceeding twenty
thousand rupees. |
One
thousand and fifty rupees. |
|
(d) |
exceeds
thirty thousand rupees, but does not exceed forty thousand rupees; |
One
thousand and fifty rupees plus five and one-half per centum of the amount
exceeding thirty thousand rupees. |
One
thousand and six hundred rupees. |
|
(e) |
exceeds
forty thousand rupees, but does not exceed fifty thousand rupees; |
One
thousand and six hundred rupees plus six and one-half per centum of the
amount exceeding forty thousand rupees. |
Two
thousand, Two hundred and fifty rupees. |
|
(f) |
exceeds
fifty thousand rupees, but does not exceed sixty thousand rupees; |
Two
thousand, two hundred and fifty rupees plus seven and one-half per centum of
the amount exceeding fifty thousand rupees. |
Three
thousand, Rupees. |
|
(g) |
exceeds
sixty thousand rupees, but does not exceed seventy five thousand rupees; |
Three
thousand rupees plus six and one-half per centum of the amount exceeding
sixty thousand rupees. |
Three
thousand, Nine hundred and seventy five rupees. |
|
|
The amount
or value of the subject matter When the amount or value,- |
Proper fee |
Maximum
leviable fee |
|
(h) |
exceeds
seventy five thousand rupees, but does not exceed one lac rupees; |
Three thousand,
nine hundred and seventy five rupees plus five and one-half per centum of the
amount exceeding seventy five thousand rupees. |
Five
thousand, three hundred and fifty rupees. |
|
(i) |
exceeds
one lac rupees, but does not exceed two lac rupees; |
Five thousand,
three hundred and fifty rupees plus three and one-half per centum of the
amount exceeding one lac rupees. |
Eight
thousand, Eight hundred and fifty rupees |
|
(j) |
exceeds
two lac rupees, but does not exceed three lac rupees; |
Eight
thousand, eight hundred and fifty rupees plus two and a quarter per centum of
the amount exceeding two lac rupees. |
Eleven
thousand and one hundred rupees. |
|
(k) |
exceeds
three lac rupees, but does not exceed four lac rupees; and |
Eleven
thousand and one hundred rupees plus two and a quarter per centum of the
amount exceeding three lac rupees. |
Thirteen
thousand, three hundred and fifty rupees. |
|
(l) |
exceeds
four lac rupees, proper fee leviable shall be thirteen thousand, three
hundred and fifty rupees plus two rupees and twenty five nayapaise for each
one hundred rupees or part thereof, exceeding four lac. |
||
Part-B
|
Sr. No. |
Purpose
for which fee is to be levied |
|
Proper fee |
|
|
1. |
Plaint in
a suit for possession under the Specific Relief Act, 1963, Section 6. |
|
Half of
the fee, as specified in Part' 'A' of this Schedule. |
|
|
2. |
Application
for review of judgment, if presented before the ninetieth day from the date
of decree. |
|
Half of
the fee as specified in Part' 'A' of this Schedule. |
|
|
3. |
Application
for review of judgment, if presented on or after the ninetieth day from the
date of decree. |
|
Equal to
the fee as specified in Part 'A' of this Schedule. |
|
|
4 |
Copy of
judgment or order not being, or having the force of a decree. |
(a) When
the judgment or order is passed by any civil court other than the High Court,
or by the Presiding Officer of any Revenue Court or Office, or by any other
judicial or Executive Authority; and (b) When
such judgment or order is passed by the High Court. |
Ten
rupees. Twenty
rupees. |
|
|
5 |
Copy of a
decree or order having the force of a decree passed by any Civil Court or
High Court or by any Revenue Court. |
|
Twenty
rupees. |
|
|
6 |
Copy of
the order of the Rent Controller. |
|
Twenty
rupees. |
|
|
7 |
Copy of
any document liable to stamp duty under the Indian Stamp Act, 1899, when left
by any party to a suit or proceeding in place of the original withdrawn;
provided such copy is not subject to any duty under the Indian Stamp Act,
1899. |
(a) When
the stamp duty chargeable on the original, does not exceed seventy five
paise; and (b) In any
other case. |
The duty,
chargeable on the original document. Twenty
rupees. |
|
|
8 |
Copy of
any revenue or judicial proceeding or order, not otherwise provided for by
this Act, or copy of any account statement, report or the like, taken from
any Civil or Criminal or Revenue Court or office or from the office of any
Chief Officer charged with the executive administration of a Division. |
(a) for
orders upto three years' old; and (b) for
orders beyond three years' old |
Thirty
rupees. One
hundred and fifty rupees. |
|
|
9 |
Probate of
a will or letters administration with or without will annexed |
(a) When
the amount of or value of the property in respect of which, the grant of
probate or letters is made, exceeds one thousand rupees, but does not exceed
ten thousand rupees; (b) When
such amount or value exceeds ten thousand rupees, but does not exceed fifty
thousand rupees; and |
Two and
one-half per centum on such amount or value. Three and
one quarter per centum on such amount or value. |
|
|
|
|
(c) When
such amount or value exceeds fifty thousand rupees: Provided
that when after the grant of a certificate under Part X of the Indian
Succession Act, 1925, or under the Bombay Regulation No. VIII of 1827 in respect
of any property included in an estate, a grant of probate or letters of
administration is made in respect of the same estate, the fee payable in
respect of the latter grant, shall be reduced by the amount of the fee, paid
in respect of the former grant |
Four per
centum on such amount or value. |
|
|
10. |
Certificate
under Part X of the Indian Succession Act, 1925 (39 of 1925) |
In any
case |
Two and
one-half per centum on the amount or value of any debt or security, specified
in the certificate under section 374 of the Act and four per centum on the
amount or value of any debt or security to which the certificate is extended
under section 376 of the Act. |
|
|
|
|
|
Note: (i) The
amount of a debt is its amount, including interest, on the day on which the
inclusion of the debt in the certificate is applied for, so far as such
amount can be ascertained. (ii)
Whether or not any power with respect to a security, specified in a
certificate has been conferred under the Act, and where such
a power has been so conferred, whether the power is for the receiving of
interest or dividends on, or for the negotiation or transfer of, the
security, or for both purposes, the value of the security is its market value
on the day on which, the inclusion of the security in the certificate is
applied for, so far as such value can be ascertained. |
|
|
11. |
Application
to the High Court for the exercise its jurisdiction under section 44 of the
Punjab Courts Act, 1918 (Punjab Act 6 of 1918) or to the Court of the
Financial Commissioner for the exercise of its revisional jurisdiction under
section 84 of the Punjab Tenancy Act, 1887 (Act 16 of 1887). |
When the
amount exceeds one thousand rupees. |
Ten rupees |
|
Schedule II - Schedule II
SCHEDULE-II[46]
Fixed Fees
|
Sr. No |
Purpose for which fee is to be levied |
|
Proper fee |
|
1. |
Application
or petition |
(a) (i) When
presented to any officer of the Customs Department or Excise Department or to
any Magistrate by any person having dealings with the Government, where in
the subject matter of such application or petition relates exclusively to
those dealings; |
Ten Rupees |
|
|
|
(ii) When
presented to any Revenue Officer by any person holding temporarily settled
land under direct engagement with Government, wherein the subject matter of
such application or petition relates exclusively to such engagement; |
Ten Rupees |
|
|
|
(iii) When
presented to Municipal Com-missioner under the relevant Act for the time
being in force for the conservancy or improvement of any place, wherein the
subject matter of such application or petition relates to such conservancy or
improvement; and |
Ten Rupees |
|
|
|
(iv) When
presented to any Civil, Criminal or Revenue Court, or to any Board or
executive officer for the purpose of obtaining a copy of any judgment, decree
or order passed by such Court, Board or Officer, as the case may be, or of any
other document or record in such Court, Board or Office. |
Ten Rupees |
|
|
|
(b) (i)
When containing a complaint or charge of any offence other than an offence
for which police officer may, under the Criminal Procedure Code, 1973, arrest
without warrant and presented to any criminal court; |
Ten
Rupees. |
|
|
|
(ii) When
presented to a Civil, Criminal or Revenue Court, or any revenue officer or to
any Magistrate in his executive capacity, and not otherwise provided for by
this Act; or to deposit in court, revenue or rent; or for determination by a
Court of the amount of compensation, to be paid by a landlord to his tenant;
and |
Ten
Rupees. |
|
|
|
(iii) When
presented to a Commissioner or Chief Controlling Revenue Authority or
Executive Authority or to a Commissioner of Revenue and not otherwise
provided for by this Act; and |
Ten
Rupees. |
|
|
|
(c) When
presented to the High Court,- (i) Under
the Companies Act, 1956 for winding up a company; |
One
Thousand rupees |
|
|
|
(ii) Under
the said Act for taking some other judicial action; |
Two
hundred rupees. |
|
|
|
(iii)
Under article 226 of the Constitution of India other than the petition for
habeas corpus and petition arising out of criminal proceedings; and (iv) in
all other cases. |
One
hundred rupees. Twenty five
rupees. |
|
2. |
Application
to any Civil Court for calling recording from another. |
When the
Court grants the application and is of opinion that the trans-mission of such
records involves the use of the post. |
Ten
Rupees. |
|
3. |
Application
for leave to sue as a pauper. |
|
Ten
Rupees. |
|
4. |
Application
for leave to appeal as a pauper. |
(a) When
presented to a District Court; and (b) When
presented to a Commissioner or the High Court |
Ten
Rupees. Fifty
Rupees. |
|
5. |
Plaint or
memorandum of appeal in a suit to establish or disprove a right of occupancy. |
|
Fifty
Rupees. |
|
6. |
Undertaking
under S. 49 of the Divorce Act, 1869. |
|
Fifty
Rupees |
|
7. |
Mukhtamama
or Wakalatnama:- |
When
presented for the conduct of any one case- (a) to any
Civil or Criminal Court or to any Revenue Court, or to any Collector or
Magistrate, or other executive officer, or to a Commissioner of Revenue, or
Customs, or to any officer, not being the Chief Revenue or Executive
Authority, except such, as are mentioned in clause (b); and |
Ten
Rupees. |
|
|
|
(b) to a
High Court, Commissioner, Board of Revenue, or other Chief Controlling
Revenue or Executive Authority. |
Twenty
rupees. |
|
8. |
Memorandum
of appeal when the appeal is not from a decree or an order having the force
of a decree, and is presented- |
(a) to any
Civil Court other than a High Court, or to any Revenue Court or Executive
Officer other than the High Court or Chief Controlling Revenue or Executive
Authority; and (b) to the
High Court or Commissioner or other Chief Controlling Executive or Revenue
Authority. |
Ten
Rupees. Twenty
rupees. |
|
9. |
Caveat. |
|
Twenty
five rupees. |
|
10. |
Petition
in a suit under the Converts Marriage Dissolution Act, 1866. |
|
Twenty
five rupees. |
|
11. |
Every
petition or application or memorandum of appeal under the Special Marriage
Act, 1954 (43 of 1954) or the Hindu Marriage Act, 1955 (25 of 1955). |
|
Fifty
rupees. |
|
12. |
Plaint or
Memorandum of appeal in each of the following suits- (i) to
alter or set aside a summary decision or order of any of the Civil Courts, not
established by Letters Patent or of any Revenue Court; |
|
Ten
rupees. |
|
|
(ii) to
alter or cancel any entry in a register of the names of the proprietors of
revenue paying estates; |
|
Fifty
rupees. |
|
|
(iii) to
obtain a declaratory decree when no consequential relief is prayed; |
|
Fifty
rupees. |
|
|
(iv) to
set aside an award; |
|
Fifty
rupees. |
|
|
(v) to set
aside an adoption deed; and |
|
Fifty
rupees. |
|
|
(vi) every
other suit where it is not possible to estimate the money-value, the subject
matter in dispute, and which is not otherwise provided for by this Act. |
|
Fifty
rupees. |
|
13. |
Application
under the Arbitration and Conciliation Act, 1996 (26 of 1996). |
|
Fifty
rupees. |
|
14, |
Agreement
in writing stating a question for the opinion of the Court under the Code of
Civil Procedure, 1908. |
|
Fifty
rupees. |
|
15. |
Every
petition under the Divorce Act, 1869, except petition under section 44 of the
aforesaid Act, and every memorandum of appeal under section 55 of the same
Act. |
|
One
hundred rupees. |
|
16. |
Plaint or
memorandum of appeal under the Parsi Marriage and Divorce Act, 1936 (III of
1936). |
|
Five
hundred rupees. |
|
17. |
Plaint or
memorandum of appeal in a suit by a reversioner under the Punjab Customary
Law for declaration in respect of an alienation of ancestral land. |
|
Five
hundred rupees. |
|
18. |
Application
or memorandum of appeal for relief under the East Punjab Urban Rent
Restriction Act, 1949: |
|
Fifty
rupees. |
|
19. |
Claim for
money (whether secured or unsecured) or counter claims under the Banking
Regulation Act, 1949 (Act X of 1949). |
(a) where
the amount exceeds five hundred rupees, but does not exceed two thousand and
five hundred rupees; (b) where
the amount exceeds two thousand and five hundred rupees, but does not exceed
ten thousand rupees; and (c) where
the amount exceeds ten thousand Rupees |
Fifty
rupees. One
hundred rupees. Two
hundred rupees. |
|
20. |
Memorandum
of Appeal from an order or decision passed under the provisions of section
45-B of the Banking Regulation Act, 1949 (Act X of 1949) |
(a) where
the amount exceeds five thousand rupees, but does not exceed ten thousand
rupees; and (b) where
the amount exceeds ten thousand rupees |
One
hundred rupees. Two
hundred rupees. |
|
21. |
Application,
petition, appeal and revision before any court, public officer or authority
or body, appointed under any Central or State Act for the time being in force |
(a) for
application or petition; and (b) for
appeal for revision |
Ten
rupees. Ten
rupees. |
|
22. |
Complaint
under section 138 of the Negotiable Instruments Act, 1881 |
|
Fifty
rupees" |
3. Repeal of Punjab Act 13 of 2009. The Court Fees (Punjab Amendment) Act, 2009
(Punjab Act No. 13 of 2009), repealed.
Schedule III - Schedule III
Schedule-III
(See SECTION 19-I)
Form Of Valuation (To Be Used With Such
Modifications, If Any, As May Be Necessary)
In the Court of,
|
Re:
Probate of the Will of |
(or
administration of the) deceased |
|
|
I |
|
solemnly
affirm |
|
|
|
make oath |
1.
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 named deceased died possessed
or was entitled to at the time of his death, and which have come, or are likely
to come, to my hands.
2.
I
further say that I have also truly set forth in Annexure B all the items I am
by law allowed to deduct.
3.
I
further say that the said assets, exclusive only of such last-mentioned items,
but inclusive of all rents, interest, dividends and increased values since the
date of the death of the said deceased, are under the value of
Annexure A - Annexure A
ANNEXURE A
Valuation Of The Movable And Immovable Property Of
Deceased
|
|
Rs. |
A. |
P. |
|
Cash in
the house and at the banks, household goods, wearing apparel, books, plate,
jewels, etc.................. |
|
|
|
|
(State
estimated value according to best of Executor's or Administrator's belief) |
|
|
|
|
Property
in Government securities transferable at the Public Delhi
Office.................. |
|
|
|
|
(State
description and value at the price of the day; also the interest separately,
calculating it to the time of making the application.) |
|
|
|
|
Immovable
property, consisting of................. |
|
|
|
|
(State
description, giving, in the case of house, the assessed value, if any, and
the number of year's assessment the market value is estimated at, and in the
case of land, the area, the market-value and all rents that have accrued.) |
|
|
|
|
Leasehold
property............................................... |
|
|
|
|
(if the
deceased held any leases for year determinable, state the number of year's
purchase the profit rents are estimated to be worth and the value of such, inserting
separately arrears due to the date of death and all rents received or due
since that date to the time of making the application.) |
|
|
|
|
Property
in pubic companies................................... |
|
|
|
|
(State the
particulars and the value calculated at the price of the day; also the
interest separately, calculating it to the time making the application.) |
|
|
|
|
Policy of
insurance upon life, money out on mortgage and other securities, such bonds,
mortgage, bills, notes and other securities for
money................................. |
|
|
|
|
(State the
amount of the whole; also the interest separately, calculating it to the time
of making the application.) |
|
|
|
|
Book
debts....................................................... |
|
|
|
|
(Other
than bad.) |
|
|
|
|
Stock in
trade............................................. |
|
|
|
|
(State the
estimated value, if any.) |
|
|
|
|
Other
property not comprised under the foregoing heads... |
|
|
|
|
(State the
estimated value, if any.) |
|
|
|
|
Total ... |
|
|
|
|
Deduct
amount shown in Annexure B not subject to duty |
|
|
|
|
Net Total
... |
|
|
|
Annexure B - Annexure B
ANNEXURE B
Schedule Of Debts, Etc.
|
|
Rs. |
A. |
P. |
|
Amount of
debts due and owing from the deceased, payable by law out of the estate |
|
|
|
|
Amount of
funeral expenses |
|
|
|
|
Amount of
mortgage in cumbrances |
|
|
|
|
Property
held in trust not beneficially or with general power to confer a beneficial
interest |
|
|
|
|
Other
property not subject to duty |
|
|
|
|
Total... |
|
|
|
[1] Substituted by the Adaptation of Laws
(No. 2) Order, 1956, for "Part B States"
[2] ?Inserted by the A.O. 1937
[3] The Original S. 2 relating to repeal
of enactments was repealed by the Repealing Act, 1870 (14 of 1870). A section defining
"Chief Controlling Revenue-Authority" was added by S. 2 of the
Court-fees (Amendment) Act, 1901 (10 of 1901), and was slightly amended by the
Repealing and Amending Act, 1917 (24 of 1917). For the definition of the
"Chief Controlling Revenue-authority" see now the General Clauses
Act, 1897 (10 of 1897), S. 3(10). The A.O. 1937 repealed S. 2 as in force
elsewhere than in Bengal. In that Province the section substituted by the
Court-fees (Bengal Amendment) Act, 1935 (Bengal 7 of 1935), S. 3 contains definitions
of "appeal", "Chief Controlling Revenue-authority",
"Collector" and "Suit".
[4] Substituted by the A.O. 1950, for
"the Courts which are High Courts for the purposes of the Government of
India Ct, 1935"
[5] Subs by the Adaptation of Laws (No.
2) Order, 1956, for "High Court for Part A States"
[6] The number "16", rep. by
Act 12 of 1891, s. 2 and Sch. I
[7] See the Presidency Small Cause Courts
Act, 1882 (15 of 1882), Chapter X.
[8] Substituted by Act 19 of 1922, s. 2,
for "Judgment of two"
[9] The words "and the provision of
the Code of Civil Procedure, section thirty-one, shall apply as if, for the
word claim," the words relief sought' were substituted" rep. by Act
12 of 1891, Section 2 and Schedule I
[10] See paragraph 8 of the A.O. 1937. In
view of this provision the expression "Governor of Bombay in Council"
has been left unmodified
[11] Inserted by Act 6 of 1905, Section
2(1)
[12] Substituted by Section 2(2), ibid,
for "land"
[13] Cl. (iii) rep. by Act 12 of 1891, s.
2 and Sch. I.
[14] Section 16 repealed by Act 5 of 1908
and again inserted by Act 46 of 1999, S. 34
[15] Subs. by the A.O. 1950, for "by
an officer, warrant-officer, non-commissioned officer or private of Her
Majesty's Army"
[16] Cl. (ii) rep. by Act 12 of 1891, s. 2
and Sch. I
[17] Cl. (iv) rep. by Act 13 of 1889, s. 2
and Sch.
[18] See the Madras Village Courts Act,
1889 (Madras Act 1 of 1889)
[19] Subs. by Act 7 of 1889, s. 13(2), for
"and certificate mentioned in the First Schedule of this Act annexed, No.
12"
[20] The Bengal Chaukidari Act, 1856
[21] Now see the Land Acquisition Act,
1894 (1 of 1894)
[22] The Chota Nagpur Tenures Act, 1869
[23] Subs. by Act 15 of 1872, s. 2, for
the original clause which read as follows:-"Petitions under the 14th and
15th of Victoria, Ch. 40 (an Act for marriages in India), Section 5 or under Act
No. 5 of 1852, Section 9".
[24] Subs. by Act 10 of 1901, s. 3(1), for
"of the Province"
[25] The word "such" rep. by Act
12 of 1891. s. 2 and Sch. I
[26] Subs. by Act 10 of 1901, S. 3(1), for
"of the Province"
[27] The words and figures "after the
first day of April, 1875, or" omitted by Act 12 of 1891, s. 2 and Sch. I
[28] Inserted by Act 11 of 1899, S. 2
[29] Subs. by Act 10 of 1901, s. 3(2). for
"of the Province"
[30] Inserted by Act 11 of 1899, S. 2
[31] See now the Indian Succession Act,
1925 (39 of 1925)
[32] The words "in any part of British
India" omitted by the A.O. 1948
[33] The words "and sanctioned by the
governor General of India in Council" omitted by Act 38 of 1920, s. 2 and
Sch. I
[34] The words "and the Governor
General of India in Council" omitted by s. 2 and Sch. I. ibid
[35] The reference to Act 11 of 1865
should now be read as referring to the Provincial Small Cause Courts Act, 1887
(9 of 1887), see S. 2(3) of the Act.
[36] For rules framed under the powers
conferred by this Section, see the different local rules & orders,
[37] The words "and the governor
General of India in Council," omitted by Act 38 of 1920, s. 2 and Sch. I,
Pt. I
[38] Subs. by the A.O. 1937, for
"L.G." which had been subs. by Act 38 of 1920. s. 2 and Sch. I, Pt l,
for "Governor General of India in Council".
[39] For rules as to levy of Court-fees by
adhesive and impressed stamps, see Gazette of India, 1883, Pt. L, P. 189
[40] ?Subs. by the A.O. 1937. for "L G."
[41] Substituted by Act 12 of 1891, S. 2
and Sch. I, for S. 34.
[42] Substituted by the A.O. 1937, for
"L.G."
[43] Substituted by the A.O. 1937, for
"L.G." which had been subs. by Act 38 of 1920. s. 2 and Sch. I, Rt.
l, for "Governor General of India in Council"
[44] Substituted by Act 38 of 1920, s. 2
and Sch. I, for "British India"
[45] Substituted by The Court Fee (Punjab
Second Amendment) Act, 2009 (Act No. 1 of 2010) for its application to the
State of Punjab vide Notification No. 01-Leg./2010, Dt. 07-01-2010, Published
in Punjab Govt. Gazette
[46] Subs. by The Court Fee (Punjab Second
Amendment) Act, 2009 (Act No. 1 of 2010) for its application to the State of
Punjab vide Notification No. 01-Leg/2010, Dt. 07-01-2010, Published in Punjab
Govt. Gazette