The High Court, Madras has taken up the comprehensive revision of the Rules framed by the High Court under the Court-fees Act VII of 1870 and Suits Valuation Act, 1877, Schedule of Process Fees, rules relating to the service of Process and Circular Orders issued thereunder, incorporated in Part II, Chapter I of the Civil Rules of Practice and Circular Orders, Volume I, 1941 Edition, for the guidance of the Subordinate Courts, in accordance with the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955), after ascertaining the views of the District Judges, since most of the rules and circular orders incorporated in the said edition have become obsolete and required deletion. The Registrar, High Court, Madras has sent the draft rules as revised under section 80(2) of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 and requested approval of Government to incorporate in the Civil Rules of Practice and Circular Orders Volume I. The Government examined the draft rules carefully in consultation with the Commissioner of Revenue Administration, Madras and approve it.
2. In exercise of the powers conferred by sub-section (2) of section 80 of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955), the Governor of Tamil Nadu hereby confirms the revised draft rules in Part II, Chapter I of the Civil Rules of Practice and Circular Orders, Volume I, proposed by the Registrar, High Court, Madras and appended hereto.
3. The Registrar, High Court, Madras is requested to arrange for the publication of the revised draft rules in Tamil Nadu Government Gazette.
Sd.................
Secretary to Government.
COURT-FEES AND COURT-FEE STAMPS COURT-FEES AND COURT-FEE STAMPS
Rules made by the High Court of Madras under section 80 of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 with previous approval of the Government in G.O.Ms. No. 336, Home (Courts I) Department, Dated 14-2-1990 which form part of Civil Rules of Practice and Circular Orders - Volume-I. CIVIL RULES OF PRACTICE AND CIRCULAR ORDERS - VOLUME-1. Part - II. RULES MADE UNDER SPECIAL ENACTMENTS. Chapter - 1. Rules under the Tamil Nadu Court-fees and Suits Valuation Act, 1955. A. (A) - COURT-FEES AND COURT-FEE STAMPS I. (I) - Computation of fees payable. I. (1) Valuation in a suit for recovery of Lands only (and not buildings).- In a suit for land, except in cases to which clauses (a) to (f) of sub-section (2) of section 7 of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 apply, the valuation should be based on the value of the lands, trees and the wells taken together. II. (2). Rules for the stamps to be used.- (a) Adhesive Stamps and impressed Stamps when to be used respectively.- (i) When in any case the fee chargeable under the said Act is less than Rs. 25, such fee shall be denoted by adhesive stamps bearing the words "Court-fee" and containing three lines in the middle with Ashoka Chakra Emblem and value printed on the left side, or adhesive stamps of any shape, size or pattern bearing words "Court-fees" which may hereafter be issued for use in supersession, of or in addition to, the adhesive stamps now in use. (ii) When in any case the fee chargeable under the said Act amounts to or exceeds Rs. 25, such fee shall be denoted by impressed stamps bearing the words "Court-fees", adhesive stamps being only employed to make up fractions of less than Rs. 25. (b) Single stamps to be used as far as possible.- (1) When in the case of fees amounting to less than Rs. 25, the amount can be denoted by a single adhesive stamp, such fee 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, 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 values, which may be required to make up the exact amount of the fee. (c) When, in the case of fees amounting to, or exceeding Rs. 25, the amount can be denoted by a single impressed stamp, the fee 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 or the fee in combination with adhesive stamps to make up fractions of less than Rs. 25. (3) Any adhesive stamp which may be used under the foregoing rule (2) shall be affixed to the impressed stamp of the highest value employed in denoting the fee. (4) When two or more impressed stamps are used to make up the amount of the fee chargeable under the Court-fees and Suits Valuation Act, a portion of the subject-matter shall, ordinarily, be written on each stamped sheet. Where this is impracticable or seriously inconvenient, the document shall be written on one or more sheet bearing impressed stamps of the highest value, and the remaining stamps shall be punched and cancelled by the Court or its Chief Ministerial Officer and attached to the grant, a certificate being recorded by the Court or its Chief Ministerial Officer on the face of the first sheet of the documents to the effect that the Court-fee (Rs. . . .) has been paid in stamps. The writing on each stamped sheet shall be attested by the signature of the person or persons executing the documents. (5) When one or more impressed stamps used to denote a fee are found insufficient to admit of the entire document being written on the side of the 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 executing the document. (6) In the blank space left in the adhesive stamps, the vendor shall insert the name of the purchaser, the date of sale and his own ordinary signature. III. Monetary limit up to which R.D.Os., Tahsildars and Deputy Tahsildars can exercise powers of Collector under section 78 of the Act.- The powers of the "Collector" in section 78 of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955) in the matter of making allowances for damaged or spoiled stamps shall be exercisable by all Revenue Divisional Officers and all Tahsildars and Deputy Tahsildars in independent charges up to the monetary limit specified below subject to the conditions and restrictions laid down in the Standing Orders issued with the Board's Proceedings specified in the note below:-
1. B.P. No. 2986, dated the 8th August 1984. 2. B.P. No. 206, dated the 3rd March 1888. 3. B.P. No. 245, dated the 10th May 1890. 4. B.P. No. 11, dated the 14th March 1893. 5. B.P. No. 434, dated the 9th September 1895. 6. B.P. No. 42, dated the 24th February 1899. 7. B.P. No. 198, dated the 31st July 1900. 8. B.P. No. 610-R, Ms., dated the 7th April 1905. 9. B.P. No. 28/461-R, Salt, dated the 6th February 1908. 10. B.P. No. 132/770-R, Ms., dated the 9th June 1909. 11. B.P. No. 165/1105-R, Ms., dated the 7th September 1912. 12. B.P. No. 750-R, Ms., dated the 22nd May 1915. 13. B.P. No. 352-R, Ms., dated the 6th March 1915. 14. B.P. No. 158/567-R, Ms., dated the 27th April 1916. 15. B.P. No. 62-D, Ms., dated the 11th January 1918. 16. B.P. No. 20/408-R., Ms., dated the 25th March 1919. 17. B.P. Ms. No. 512, dated the 29th August 1935. 18. B.P.Ms. No. 1557, dated the 7th May 1936. 19. B.P. No. 507, dated the 29th February 1940. 20. B.P. No. 1066, dated the 13th May 1942. 21. B.P. Ms. No. 933, dated the 21st June 1945. IV. Commencement of Tamil Nadu Court-fees and Suits Valuation Act, 1955.- In exercise of the powers conferred by sub-section (3) of section (1) of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955), the Governor of Tamil Nadu hereby appoints the 19th May 1955, as the date on which the said Act shall come into force. V. Court-fees stamps of Tamil Nadu State alone to be used.- In exercise of the powers conferred by sub-section (1) of section 82 of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955), the Governor of Tamil Nadu hereby makes the following rule:- Court-fee stamps purchased in the Tamil Nadu State shall alone be used for the payment of all fees chargeable under the Tamil Nadu Court-fees and Suits Valuation Act, 1955. VI. Form for determination of market value of the subject-matter of the suit under section 10 of the Court-fees Act.- In exercise of the powers conferred by section 82 read with section 10 of the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955), the Governor of Tamil Nadu hereby makes the following rule:- The Statement of particulars of the subject matter of a suit and the plaintiff's valuation thereof referred to in section 10 of the said Act shall be in the form annexed to this rule and shall contain the particulars mentioned thereunder. |