KERALA COURT
FEES AND SUITS VALUATION (AMENDMENT) ACT, 2003
Preamble - KERALA COURT FEES AND SUITS
VALUATION (AMENDMENT) ACT, 2003
THE KERALA COURT FEES AND SUITS VALUATION
(AMENDMENT) ACT, 2003
[Act No. 02 of 2003]
[06th March, 2003]
PREAMBLE
An Act further to amend the Kerala Court Fees
and Suits Valuation Act, 1959.
Whereas
it is expedient further to amend the Kerala Court Fees and Suits Valuation Act,
1959 for the purposes hereinafter appearing;
Be it
enacted in the Fifty-fourth year of the Republic of India as follows:--
Section 1 - Short title and commencement
(1)
This Act may be called the Kerala Court Fees
and Suits Valuation (Amendment) Act, 2003.
(2)
It shall be deemed to have come into force on
the 26th day of October, 2002.
Section 2 - Insertion of new section 52A
In the
Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960) (hereinafter
referred to as the principal Act), after section 52, the following section
shall be inserted, namely:--
"52A.
Fee on Memorandum of Appeal against the order of Income Tax Appellate Tribunal
or Wealth Tax Appellate Tribunal.--
Notwithstanding
anything contained in section 52, the fee payable on a Memorandum of Appeal
filed before the High Court against the order of Income Tax Appellate Tribunal
or the Wealth Tax Appellate Tribunal, under the Income Tax Act, 1961 (Central
Act 43 of 1961) or the Wealth Tax Act, 1957 (Central Act 27 of 1957), as the
case may be, shall be at the rates specified in sub-item (C) of item (iii) of
Article 3 of Schedule II.".
Section 3 - Amendment of section 72
In
section 72 of the principal Act, item (xxxi), and the entries relating thereto
shall be omitted.
Section 4 - Insertion of new section 73A
After
section 73 of the principal Act, the following section shall be inserted,
namely:--
"73A.
Special provision regarding suits, appeals, revision etc. filed by or on behalf
of the Government before the Court.--
Notwithstanding
anything contained in any other provisions of this Act, where a suit, appeal,
revision, review or other pleadings or documents are filed or presented by or
on behalf of the Government or its officers in their official capacity before
any Court, no Court fee shall be chargeable in respect of such suit, appeal,
revision, review or other pleadings or documents under the provisions of this
Act.".
Section 5 - Amendment of section 81
For section
81 of the principal Act, the following section shall be substituted, namely;--
"81.
Deduction to be made.--
(1)
Where allowance is made in this Act for
damaged or spoiled stamps, the Collector may, on application of the person
concerned, after satisfying about the genuineness of the damaged or spoiled
stamps produced, arrange to give in lieu thereof, the same amount or value in
stamps of the same or any other description, or if the applicant so desires,
the same amount or value in money.
(2)
Where the Court orders refund of fees to any
person, the Court may, on the application of the person concerned, arrange for
payment to him of the amount ordered to be refunded.
(3)
Notwithstanding anything contained in
sub-section (1) or sub-section (2), in all cases where payment thereunder is
made in cash, a deduction shall be made of seven paise for each rupee or
fraction thereof:
Provided
that no such deduction shall be made where refund is claimed in respect of any
fee paid in pursuance of an order of Court which has been varied or reversed in
appeal.".
Section 6 - Amendment of section 83
In
section 83 of the principal Act, in clause (a) of sub-section (1), between the
words "High Court in, its" and the words "appellate
jurisdiction," the words "original or" shall be inserted.
Section 7 - Amendment of Schedule I
In
Schedule I of the principal Act, in Article 1,--
(a)
for the words, "Two rupees" in
column (3), against item (i) in column (2), the words, "Four rupees"
shall be substituted;
(b)
for the words, "Two rupees" in
column (3), against item (ii) in column (2), the words, "Four rupees"
shall be substituted;
(c)
for the words, "Five rupees" in
column (3), against item (iii) in column (2), the words, "Eight
rupees" shall be substituted;
(d)
for the words, "Seven rupees and fifty
paise", in column (3), against item (iv) in column (2), the words,
"Ten rupees" shall be substituted;
(e)
for the words, "Five rupees" in
column (3), against item (v) in column (2), the words, "Eight rupees"
shall be substituted;
(f)
for the words, "Fifty paise" in
column (3), against item (vi), in column (2), the words, "One rupee"
shall be substituted.
Section 8 - Amendment of Schedule II
In
Schedule II of the principal Act,--
(1)
in Article 3 ?
(a)
for the words, "Five rupees" in
column (3), against item (i) in column (2), the words, "Ten rupees"
shall be substituted;
(b)
in item (iii) in column (2),--
(1)
in sub-item (A),--
(i)
for the words, "Ten rupees" and
"Five rupees" in column (3), against sub-clauses (a) and (b) of
clause (1), the words, "Twenty five rupees" and "Ten
rupees" shall, respectively, be substituted;
(ii)
for the words, "Five rupees" in
column (3), against clause (2), the words, "Ten rupees" shall be
substituted;
(iii) for the words, "Ten rupees", "Ten
rupees" and "One hundred rupees" in column (3), against
sub-clauses (a), (b) and (c) of clause (2), the words, "Twenty five
rupees", "Twenty five rupees.", and "Two hundred rupees per
appellant" shall, respectively, be substituted;
(iv)
for the words, "One hundred rupees"
in column (3), against clause (3), the words, "Two hundred and fifty
rupees" shall be substituted;
(v)
for the words, "Five rupees" in
column (3), against clause (4), the words, "ten rupees" shall be substituted;
(2)
in sub-item (B), for the words, "Two
rupees" in column (3), the words, "Five rupees" shall be
substituted;
(c)
after sub-item (B) in column (2) and the
entries against it in column (3), the following sub-item and entries shall,
respectively, be inserted, namely:--
"(C)
from an order of the Appellate Tribunal under the Income Tax Act, 1961 or the
Wealth Tax Act, 1957,--
|
(a)
|
Where the total
income of the assessee as computed by the Assessing Officer, in the case to
which the appeal relates is one lakh rupees or less
|
Five hundred
rupees
|
|
(b)
|
Where such
income exceeds one lakh rupees but does not exceed two lakh rupees
|
One thousand and
five hundred rupees
|
|
(c)
|
Where such
income exceeds two lakh rupees
|
One per cent of
the assessed income, subject to a maximum of ten thousand rupees
|
|
(d)
|
Where the
subject matter of an appeal relates to any matter, other than those specified
in sub-clauses (a) to (c) above
|
Five hundred
rupees.";
|
(d)
for the words "Five rupees" in
column (3), against item (iv) in column (2), the words, "Twenty five
rupees" shall be substituted;
(2)
in article 4,--
(a)
for the words, "Twenty five rupees"
in column (3), against item (i) in column (2), the words, "Fifty
rupees" shall be substituted;
(b)
for the words, "one rupee",
"Two rupees" and "Fifty paise" in column (3) against
clauses (a), (b) and (c) of item (ii), the words, "Two rupees",
"Four rupees" and "One rupee" shall, respectively, be
substituted;
(3)
in article 5, for the words, "One
rupee" against it in column (3), the words, "Five rupees" shall
be substituted;
(4)
in article 6, for the words, "One
rupee" against it in column (3), the words, "Five rupees" shall
be substituted;
(5)
in article 7, for the words, "One
rupee" against it in column (3), the words, "Five rupees" shall
be substituted;
(6)
in article 8, for the words,
"Seventy-five paise" in column (3), against clause (b) in column (2),
the words, "Two rupees" shall be substituted;
(7)
in article 9, for the words,
"Seventy-five paise" against it in column (3), the words, "Two
rupees" shall be substituted;
(8)
in article 10,--
(a)
for the words, "Twenty-five paise"
in column (3) against clause (a) in column (2), the words, "Two
rupees" shall be substituted;
(b)
for the words, "Twenty-five paise"
in column (3) against clause (b) in column (2), the words, "Two
rupees" shall be substituted;
(c)
for the words, "Seventy-five paise"
in column (3) against clause (c) in column (2), the words, "Five rupees"
shall be substituted;
(d)
for the words, "Twenty-five paise"
in column (3), against clause (d) in column (2), the words, "Five
rupees" shall be substituted;
(e)
for the words, "Twenty-five paise"
in column (3), against clause (e) in column (2), the words "five
rupees" shall be substituted;
(f)
for the words "Twenty-five rupees"
and "Ten rupees" in column (3), against items (i) and (ii) of clause
(f) in column (2), the words, "One hundred rupees" and "Twenty
rupees" shall, respectively, be substituted;
(g)
for the words, "One rupee" in
column (3), against clause (g), the words, "Ten rupees" shall be
substituted;
(h)
for the words, "Two rupees" and
"Fifty paise" in column (3), against items (i) and (ii) in clause (i)
in column (2), the words, "Five rupees" and "One rupee"
shall, respectively, be substituted;
(i)
for the words, "Five rupees" and
"Two rupees" in column (3), against items (i) and (ii) of clause (j)
in column (2), the words, "Ten rupees" and "Four rupees"
shall, respectively, be substituted;
(j)
for the words "Ten rupees" and
"Three rupees" in column (3) against items (i) and (ii) of clause
(jj) in column (2), the words, "Twenty-five rupees" and "Six
rupees" shall respectively, be substituted;
(k)
for the words, "One rupee" in
column (3) against clause (k) the words, "Five rupees" shall be
substituted;
(9)
In article 11 ?
(a)
for the words "One rupee" in column
(3), against clause (a) in column (2), the words, "Five rupees" shall
be substituted;
(b)
for the words, "One rupee" in
column (3), against clause (b) in column (2), the words "Five rupees"
shall be substituted;
(c)
for the words "One rupee" in column
(3) against clause (c), in column (2), the words, "Five rupees" shall
be substituted;
(d)
for the words "One rupee" in column
(3), against clause (d) in column (2), the words, "Five rupees" shall
be substituted;
(e)
for the words, "One rupee" in
column (3) against clause (e) in column (2), the words, "Five rupees"
shall be substituted;
(f)
for the words, "One rupee" in
column (3) against clause (f) in column (2), the words, "Ten rupees"
shall be substituted;
(g)
for the words, "One rupee" in
column (3) against clause (g) in column (2), the words, "Two rupees"
shall be substituted;
(h)
in clause (h),--
(i)?? ?for the words "One rupee" and
"Two rupees and fifty paise" in column (3), against sub-items (1) and
(2) of item (i) in column (2), the words "Ten rupees" and
"Twenty-five rupees" shall, respectively, be substituted;
(ii)?? ?for the words, "Five rupees" in
column (3) against item (ii) in column (2), the words, "Fifty rupees"
shall be substituted;
(i)
for the words, "One rupee",
"Two rupees and fifty paise" and "Five rupees" in column
(3), against items (i), (ii) and (iii) of clause (i) in column (2), the words,
"Ten rupees", "Twenty five rupees" and "Fifty
rupees" shall, respectively, be substituted;
(j)
for the words, "Five rupees" in
column (3), against clause (j) column (2), the words, "Fifty rupees"
shall be substituted;
(k)
in clause (k),--
(l)
for the words, "Twenty five rupees"
in column (3), against item (i) in column (2), the words "Fifty
rupees" shall be substituted;
(1)
in clause (1),--
(i)
for the words, "One rupee" and
"Five rupees" in column (3), against sub-item (1) and (2) of item (i)
in column (2), the words, "Ten rupees" and "Twenty five
rupees" shall, respectively, be substituted;
(ii)
for the words, "Ten rupees" in
column (3), against item (ii) in column (2), the words, "Fifty
rupees" shall be substituted;
(iii) for the words, "Twenty rupees" in column (3)
against item (iii) in column (2), the words "One hundred rupees per
petitioner" shall be substituted;
(iv)
after item (iii) of sub-item (2), the
following item and entries shall, respectively, be inserted, namely:--
|
"(iv) for
Contempt of Court Cases in the High Court,
|
One hundred
rupees";
|
(m)
for clause (m) in column (2) and the entries
relating thereto in column (3), the following clause and entries shall,
respectively, be substituted, namely:--
"(m)
Application to set aside an award under the Arbitration and Conciliation Act,
1996 (Central Act 26 of 1996),--
|
(i)
|
if the value of
the subject matter of the award does not exceed Rs. 5,000.
|
Fifty rupees.
|
|
(ii)
|
if such value
exceeds Rs. 5,000 but does not exceed Rs. 10,000.
|
One hundred and
Fifty rupees.
|
|
(iii)
|
if such value
exceeds Rs. 10,000.
|
Four hundred
rupees.";
|
(n)
for clause (n) in column (2) and the entries
relating thereto in column (3), the following clause and entries shall,
respectively, be substituted, namely:--
"(n)
Application for enforcing foreign Awards,--
|
(i) if the value
of the subject matter of the award does not exceed Rs. 5,000.
|
Fifty rupees.
|
|
(ii) if such
value exceeds Rs. 5,000 but does not exceed Rs. 10,000.
|
Two hundred
rupees.
|
|
(iii) if such
value exceeds Rs. 10,000.
|
Four hundred
rupees.";
|
(o)
for the words, "Five Rupees" and
"Ten rupees" in column (3) against items (i) and (ii) of clause (p)
in column (2), the words, "Twenty five rupees" and "Fifty
rupees" shall, respectively, be substituted;
(p)
for the words, "One hundred rupees"
in column (3), against clause (q) in column (2), the words, "Two hundred
and fifty rupees" shall be substituted;
(q)
for the words, "One hundred rupees"
in column (3), against clause (s) in column (2), the words, "two hundred
rupees" shall be substituted;
(r)
for the words, "Two rupees" in
column (3), against clause (t) in column (2), the words, "Ten rupees"
shall be substituted;
(s)
in clause (u),--
(i)
for the words, "Twenty five rupees"
in column (3) against sub-clause (i) in column (2), the words, "Fifty
rupees" shall be substituted;
(ii)
for the words, "Fifty rupees" in
column (3) against sub-clause (ii) in column (2), the words, "One hundred
rupees" shall be substituted;
(iii) for the words, "Fifty rupees" in column (3)
against sub-clause (iii) in column (2), the words, "One hundred
rupees" shall be substituted;
(iv)
for the words, "Two hundred rupees"
in column (3), against sub-clause (iv) in column (2), the words, "Two
hundred and fifty rupees" shall be substituted;
(10)
in article 14, for the words, "Twenty
five paise" and "One rupee" in column (3), against clause (i)
and (ii) in column (2), the words, "Two rupees" and "Five
rupees" shall, respectively, be substituted;
(11)
in article 15, for the words, "One
rupee" against it in column (3), the words, "Ten rupees" shall
be substituted;
(12)
in article 16, for the words, "Two
rupees", "Three rupees", "Five rupees", and "Five
rupees" in column (3), against Clauses (i), (ii), (iii) and (iv) in column
(2), the words "Five rupees", "five rupees", "Ten
rupees" and "Ten rupees" shall, respectively, be substituted;
(13)
in article 17, for clause; (i) and (ii) and
the entries against it in columns (2) and (3), the following clauses and
entries shall, respectively, be substituted, namely:--
|
"(i) when
presented to in a case where the value of the subject matter does not exceed
Rs. 5,000.
|
One hundred
rupees.
|
|
(ii) in any
other case
|
Two hundred
rupees.";
|
(14)
in article 18, for the words, "Ten
rupees" against it in column (3), the words, "Fifty rupees"
shall be substituted.
Section 9 - Repeal and saving
(1)
The Kerala Court Fees and Suits Valuation
(Amendment) Ordinance, 2002 (8 of 2002) is hereby repealed.
(2)
Notwithstanding such repeal anything done or
any action taken under the principal Act as amended by the said Ordinance shall
be deemed to have been done or taken under the provisions of the principal Act
as amended by this Act.