These Rules may be
called the Karnataka Court Fees and Suits Valuation Rules, 1960. Rule - 2. Definition :- In these rules unless
the context otherwise requires. (a)
"Act" means the
Karnataka Court Fees and Suits Valuation Act, 1958; (b)
"Government" means
the Government of Karnataka; (c)
"Deputy
Commissioner" means the Deputy Commissioner of the District and includes
any officer appointed by the Government to perform the functions of the Deputy
Commissioner under these rules; (d)
"Petitioner" for
the purpose of Chapter II, means a person who has applied to Court for grant of
probate or letters of administration; (e)
"Property" for the
purpose of Chapter II, means moveable and immoveable property of the deceased; (f)
"Section" means a
Section of the Act; (g)
"Schedule" means
the Schedule III to the Act. CHAPTER
2 Valuation of Property On receipt of a copy
of application under Section 52 of the Act, the Deputy Commissioner shall at
once proceed with the verification of the valuation of the property as
mentioned in the application. (a)
to furnish detailed
statement of valuation of the business assets of the deceased or of the share
of the deceased in the business or partnership firm; (b)
to produce any writing or
document in regard to the share of the deceased in the business or firm and
also to furnish a separate valuation of the assets, stock-in-trade, goodwill,
outstanding due to the deceased and any other item relating to the business or
firm; (c)
to produce for inspection
account books, cash-books, profit and loss statements showing payment of taxes
on income and to furnish true copies of extracts therefrom, if required for the
purpose of ascertaining the correctness of the valuation; (d)
to produce a list of
ornaments, jewellery and any other valuable articles mentioned in the schedule
together with a detailed statement of their valuation; and (e)
to produce evidence by an
expert valuer or any person deemed fit by the Deputy Commissioner, to satisfy
him about the valuation made by the petitioner. If any valuable
articles are lodged in a safe-deposit vault or deposited in any other place for
safe custody, the Deputy Commissioner may require the petitioner to furnish a
list thereof with their detailed valuation. The Deputy
Commissioner may require the petitioner to produce detailed information in
respect of rent, profits, dividends, debts and other dues to be recovered. The Deputy
Commissioner may ascertain the basis on which the value of the property is
assessed and for this purpose he may require the production of account books,
profit and loss accounts, registers or any other documents which in his opinion
are necessary in arriving at the correct valuation of the estate of the
deceased. If the Petitioner
fails to produce any evidence or documents or furnish any statement or
information as required by the Deputy Commissioner under any of the foregoing
rules, the Deputy Commissioner shall proceed with the valuation of the property
on the data available, without delay. Whenever it is
ascertainable, the valuation of the property shall be based by the Deputy
Commissioner on the market value thereof prevailing on the date on which an
application for probate or letters of administration is made. If, after examining
the valuation of the property in accordance with the foregoing rules, the
Deputy Commissioner finds that the value of the property has been
underestimated, he may require the attendance of the petitioner (either in
person or by agent) and take such evidence and inquire into the matter in such
manner as he may think fit. For this purpose hie may take assistance from any
Officer subordinate to him. The Deputy
Commissioner shall complete enquiry about the valuation of the property under
these rules within a period of four months from the date of the receipt of the
notice from the Court. If the proceedings are delayed on any account he shall
report periodically to the Court, till the valuation work is complete, and
shall complete the enquiry expeditiously. If, after an enquiry
under these rules the Deputy Commissioner has asked the petitioner to amend the
valuation, the Deputy Commissioner shall at once communicate his action to the
Court with a request to intimate to him whether the amendment has been made or
not. If the valuation is
amended as required by the Deputy Commissioner but the additional fee is not
paid to the Court or tendered to the Deputy Commissioner, the Deputy
Commissioner shall report the case to the Chief Controlling Revenue Authority. Immediately after the
exhibition of the inventory referred to in the proviso to sub-section (5) of
Section 56, the Court shall send intimation of the date of such exhibition to
the Deputy Commissioner to whom the copy of the application and of valuation
has been sent under sub-section (2) of Section 52. A register in Form A
appended to these rules shall be kept in every Deputy Commissioners Office. CHAPTER
3 Licences Court-fee stamps
shall be sold at all Treasuries in the State and by such persons as may be
licensed to sell stamps under these Rules. (i)
The Treasury Officer of each
Treasury shall be an ex officio stamp vendor. (ii)
No ex officio stamp vendor
shall purchase stamps at a discount for sale on his own account to the Public. (iii)
No person other than an ex
officio Stamp Vendor shall vend stamps except under a licence obtained by him
under these Rules. A separate receipt in
Form D appended to these rules should be filled in and signed for each
denomination of stamps so issued to a Revenue Officer. The receipt on being
received in the Treasury should be placed among the stock of stamps from which
the supply acknowledged is withdrawn.] The authority to
grant licence under these rules shall be the Deputy Commissioner. The Deputy
Commissioner may delegate this power to any other Officer subordinate to him
not below the rank of a Tahsildar. Any person desirous of
obtaining a licence shall make an application in writing to the licensing
authority within whose jurisdiction he intends carrying on the business. The
licensing authority may grant a licence if he is satisfied that the applicant
is competent to discharge the functions properly. Any person aggrieved
by an order refusing the grant of a licence by the licensing authority may
within 30 days from the date of the order prefer an appeal to the Chief
Controlling Revenue authority. [1][Every
licence granted under these rules shall expire on the last day of the financial
year in respect of which it is granted. Where a licence
granted or renewed under these rules is lost or destroyed accidentally, the
authority empowered to grant such licence may grant a duplicate on payment of a
fee of one rupee.] Every licence shall
specify the name of the licensee, the description of stamps which he may vend
under the licence, place of vending and such other matters as may be necessary
and shall be signed by the authority granting it, and shall be in Form B
appended to these rules. Every licensed vendor
shall get a discount of 2% (two per cent) on the value of stamps purchased by
him from the Treasury. (i)
The licensed vendor shall
not sell stamps of any description or at any place, other than the stamps of
the description and the place mentioned in his licence. (ii)
No vendor shall sell any
stamps, the use of which has been ordered to be discontinued by a competent
authority. Every licensed vendor
shall on demand by the licensing authority, surrender all stamps or any class
of stamps remaining in his possession. A licensed vendor
shall not obtain stamps except through a Treasury. (i)
Every licensed vendor shall,
at all times, display at a conspicuous part of the place of vend a sign board
bearing the name of the vendor with the words "Licensed Vendor of
Stamps". (ii)
He shall also specify the
hours of business on the sign board. (iii)
The sign board shall be in
English or Hindi and Kannada. Every licensed vendor
shall keep in his possession a copy of these rules for purposes of reference. Every licensed vendor
shall keep such stock of stamps which he is authorised to sell and as is
sufficient to meet public demand. (i)
Every ex officio Stamp
Vendor selling stamps to any person other than the licensed vendor and every
licensed vendor shall write on each impressed Court-fee stamp paper sold by him
the serial number of sale, the date of sale, the name and residence of the
purchaser, value of stamps in words and shall also put his signature. (ii)
He shall also make
corresponding entries in a register to be kept by him in Form C appended to these
rules. In the case of
adhesive stamps, it is sufficient if the name of the purchaser together with
the date is mentioned on the same under the signature of the vendor. No vendor shall
demand or accept any money for any stamp more than the face value noted
thereon. [2]The
Licensing Authority or any other person authorised by the Licensing Authority
or by the Commissioner of Stamps, in writing, may at any time, inspect the
registers kept by any vendor and any irregularities noticed in the course of
the inspection shall be reported to the Commissioner of Stamps. (1)
When the vendor resigns his
licence or when the licence is revoked the full value of the stamps returned to
the Treasury less six naye paise in the rupee, shall be paid. (2)
In case of death of the
licensed stamp vendor, the person who is in lawful possession of the stamps
shall return them to the Treasury. On receiving such stamps, the Treasury
Officer shall refund full value of the stamps, less the discount allowed on
their sale, if he is satisfied that the stamp returned are not spoiled or
damaged and are in a fit condition for being re-issued. CHAPTER
4 Use of Stamps When in the case of
fees amounting to less than Rs. 25, the amount can be denoted by a single
adhesive stamp, such fees shall be denoted by a single adhesive stamp of the
required value. But, if the amount cannot be denoted by a single adhesive stamp
or if a single adhesive stamp of the required value is not available, an
adhesive stamp of the next lower value available shall be used and the
deficiency shall be made up by the use of one or more additional adhesive
stamps of the next lower value, which may be required to make up the exact
amount of the fees. (1)
When in the case of fees
amounting to or exceeding Rs. 25 the amount can be denoted by a single
impressed stamp, the fees shall be denoted by a single impressed stamp of the
required value. But, if the amount cannot be denoted by a single impressed
stamp or if a single impressed stamp of the required value is not available, an
impressed stamp of the next lower value available shall be used, and the
deficiency shall be made up by the use of one or more additional impressed
stamps of the next lower value available, which may be required to make up the
exact amount of the fees in combination with adhesive stamps to make up
fractions of less than Rs. 25. (2)
Any adhesive stamp which may
be used under sub-rule (a), shall be affixed to the impressed stamp of the
highest value employed in denoting the fees. When one or more
impressed stamps used to denote fees are found insufficient to admit of the
entire document being written on the said paper which bears the stamp, so much
plain paper may be joined thereto as may be necessary for the complete writing
of the document, and the writing on the impressed stamps and on the plain paper
shall be attested by the signature of the person or persons making the
document. In cases where the
amount of the fees chargeable under the Act involves a fraction of five naye
paise, such fraction shall be remitted. CHAPTER
5 Damaged or Spoiled Stamps (1)
by an accident happening to
the same it is rendered spoiled and unfit for use; (2)
by reasons of some error in
the drawing or copying of any writing upon it, or to which it is affixed, the
writing is rendered of no avail; (3)
by reason of death or from
any other cause, a transaction which is intended to be effected by a writing
duly stamped with the proper fee is not completed and the writing becomes of no
avail; (4)
the transaction intended by
such writing to be effected has been effected by some other instrument on which
the proper fee has been paid; (1)
[3]When any person is possessed of impressed
court-fee stamps for which he has no immediate use or which have been spoiled
or rendered unfit or useless for the purpose intended ; or when any person is
possessed of two or more courtfee adhesive labels, which have never been
detached from each other and for which he has no immediate use, the Deputy
Commissioner shall on application, repay to him the value of such stamps or
labels in money deducting [4][ten
paise for each rupee or fraction thereof] upon such person delivering the same
to be cancelled and proving to the Deputy Commissioner?s satisfaction that they
were purchased by him with a bona fide intention of using them and that he has
paid the full price thereof, and that they were so purchased or, in the case of
impressed Court-fee Stamps, so purchased spoiled or rendered useless within the
period of six months preceding the date on which they are so delivered : Provided
that the Chief Controlling Revenue Authority may, for reasons to be recorded in
writing, allow [5][(such
refund deducting Ten paise for each rupee or fraction thereof.] when
application is made within one year from the date of the purchase of the stamps
or lables and also in the case of impressed Court-fee stamps, within one year
from the date on which the stamps were spoiled or rendered useless. Provided
further that if, in the opinion of the State Government, it is found that undue
hardship would be caused to the applicant the Government may, at any time, sanction
the refund of the value [6][of
such stamps or labels after deducting ten paise for each rupee or fraction
thereof] (2)
[7][(a) Where fee already paid or any portion
thereof is directed to be refunded to any person by an order of a court, the
court shall pay him by cheque in Form ?E? on the local treasury the amount of
fee so ordered to be refunded after deducting a sum of ten paise for each rupee
or fraction thereof. No such deduction shall, however, be made where refund is
claimed in respect of any fee paid in pursuance of an order of a court which
has been varied or reversed in appeal. Provided that where the amount
refundable is five hundred rupees or more the cheque shall be crossed with the
words ?Account Payee only?. (b) A Statement of the amounts refunded under this
sub-rule shall be sent by the court to the Deputy Commissioner, and the officer
incharge of the Treasury concerned at the end of every month in Form ?F?
appended to these rules.? CHAPTER
5A Unused copying sheets CHAPTER
6 Process Fees [8]For
and in respect of process to be issued from a Revenue Court, 1 [and by the
Karnataka Revenue Appellate Tribunal], there shall be payable by the party at
whose instance such process is to be served, a fee of the amount specified in
the table set out below, and such process shall not be issued, served or
executed until such fee shall have been duly paid. The fee to be charged
under the Table in respect of warrants for sale shall be in addition to the
actual cost of advertisement, if any, where the conduct of the sale is
entrusted to any sub-agency under the orders of Court, the commission payable
to such agency as fixed by the Court shall be paid separately. Where such sale
is held through the agency of the Court itself either by its own officers or by
any other officer acting under the orders of the Court an additional fee the
poundage fee shall be collected on the purchase money actually realised
calculated at the rate of two per cent on the first Rs. 1,000 and at one per
cent in a rupee on any additional sum above Rs. 1,000. Where several minors
are represented by a single guardian a single process fee shall be charged for
service of notice or summons on such minors. Where a guardian of a minor party
or parties is himself a party to the proceeding, a single process fee shall be
charged for both the minor party or parties and the guardian in his personal
capacity for service of any notice or summons. Wherein an appeal
against an Interlocutory Order, if an interim order is passed by Court on an
application made in such an Appeal with the direction to issue notices to the
respondents in the application, notices shall issue simultaneously in both the
application and the main case on payment of a single process fee in respect of
each respondent common to both the application and the main case and separate
process fee in respect of respondents who are parties to the main case but not
parties to the application. When a process either
under item I or Item II of the Table set out in Rule 43, is to be sent to any
country outside India by Air Mail, the amount of fee leviable shall be 50 nP.
plus the actual charges required for postal service which shall be deposited by
the party applying for the issue or such process in the shape of postal stamps. The number of persons
to be employed for the service in the execution of the processes issued from
each of the Revenue Courts in a District shall be fixed by the Deputy
Commissioner of the District with the approval of the Divisional Commissioner
concerned. [1] Rule 34
substituted by GSR 303, dated 6-10-1980, w.e.f. 23-10-1980 [2] Rule 34
substituted by GSR 303, dated 6-10-1980, w.e.f. 23-10-1980 [3]
Renumbered by G.S.R. 51 dated: 25.02.1985 [4]
Substituted by S.O. 1954 dated: 21.01.1964 [5] Inserted
by GSR 51 dated: 25.02.1985 [6] Inserted
by GSR 51 dated: 25.02.1985 [7] Inserted
by GSR 51 dated: 25.02.1985 [8] Rule 34
substituted by GSR 303, dated 6-10-1980, w.e.f. 23-10-1980KARNATAKA COURT-FEES AND SUITS
VALUATION RULES, 1960
CHAPTER 1 Preliminary
Every vendor shall, without any undue delay, deliver any stamp which he has in
his possession for sale on demand by any person tendering the value thereof in
any legal tender.
Every licensed vendor shall keep a daily account of sales showing the date of
sale, the serial number of the sale, and total value of the sales.
When two or more impressed stamps are used to make up the amount of fees
chargeable under the Act, a portion of the subject-matter shall ordinarily be
written on each stamped sheet. Where this is impracticable or inconvenient, the
document shall be written on one or more sheets bearing impressed stamps of the
highest value and the remaining sheets shall be endorsed as enclosures thereto
and the stamps shall be punched and cancelled by the Court or its Chief
Ministerial Officer and a certificate recorded on the face of the first sheet
of the document to the effect that the full Court-fee of Rs.....has been paid.
In respect of unused copying sheets which under Rule 261 of the Karnataka Civil
Rules of Practice, 1967 are required to be sent to the Treasury, the Court
shall prepare a voucher towards refund of the value of the copying sheets sent
without deducting any amount towards commission previously allowed in respect
of those sheets. The court shall pass a receipt in payees receipt from (M.F.C.
No. 3) indicating the head of the debit as "14. Stamps-Judicial,
etc.". The challan prepared in duplicate for this purpose shall also be
enclosed to the payees receipt and sent to the Treasury to enable the Treasury
Officer for effecting necessary transfer adjustments in his books. One copy of
the receipted challan shall be returned to the court concerned after the value
of such copying sheets is credited to the account of Judicial Deposits of the
Court concerned at the Treasury. The Treasury Officer shall cause to be taken
to stock the copying sheets so received. Such copying sheets may be re-issued. The
unused copying sheets shall be accepted by any of the Treasuries in the State
irrespective of the treasury from which they were issued.