INTRODUCTION

 The Court Fees Act came into force on April 1, 1870.

 Nature of Court Fees Act - It is a fiscal enactment. The primary
purpose of such an enactment is collection of revenue of Govt.
 The Act not only prescribes the fees but also provides how these are to
be ascertained.

Case Law :- Chief Inspector of Stamps, UP v. M.L. Narain

Held :- The enactment of the Act is intended to provide revenue to the
state. It has been held that this is a fiscal statute and like identical
legislations its provisions and connotations must be construed in
strict sense.

 Object - Following are the main objects of Court Fees Act :-

 To levy fees for services to be rendered by the court.
 To secure and collect revenue for the benefit of state.
 To regulate, levy and recovery of court fee from litigant.
 Due to imposition of court fee, it curtails unnecessary litigation
and also control the multiplicity of suits.

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FEES IN HIGH COURT AND IN THE COURTS OF SMALL CAUSES AT THE
PRESIDENCY TOWNS (S. 3-5)

 Levy of Fees in High Courts on their original sides (S. 3) - This

section provides that :-
 The fees payable to the clerks and officers of the High Court
other than those of Kerala, Mysore and Rajasthan
 Levy of fees in Presidency Small Cause Courts - And the fees for
the time being chargeable in the Courts of Small Causes at the
presidency-towns, and their several offices
shall be collected in the manner provided in the Act.
 Fees on documents filed etc. in High Courts in their
extraordinary jurisdiction (S. 4) - This section provides that unless a
proper fee of an amount not less than what has been indicated in
either the First or Second Schedule has been paid, no document shall
be filed, exhibited, or recorded or received by any of the High Courts
in any case coming before it in exercise of its :-
 Extraordinary civil jurisdiction
 Extraordinary original criminal jurisdiction
 Jurisdiction as Courts of Reference or Revisions
 Appellate jurisdiction - or in exercise of its jurisdiction as
regards appeals from the :-
 Judgements of one or more judges of the said court, or of
a Division Court; or
 Courts subject to its superintendence.
 Procedure in case of difference as to necessity or amount of fee
(S. 5) - This section provides that :-
 Difference in High Court - If any dispute arises with respect to
the court fee that is to be paid, in High Court, the question shall
be referred to the taxing officer.
 The decision of taxing officer shall be final.
 But if the question is in his opinion, one of general
importance, he shall refer it for final decision to the Chief
Justice of such high Court or such Judge who has been
appointed in this behalf.
 If any such difference arises in Court of Small Causes, the
question shall be referred to the Clerk of the Court.
 His decision shall be final.
 But if the question is in his opinion, one of general
importance, he shall refer it for final decision to the First
Judge of such Court.

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 FEES IN OTHER COURTS AND IN PUBLIC OFFICES

CHAPTER III (S. 6-19)

 Fees on documents filed (S. 6) - This section provides that unless

the requisite court fee, as mentioned in Schedule I or Schedule II, has
been paid for the document, no document shall be :-
 Filed, exhibited or recorded in any court or
 Received or furnished by any public officer.
 Computation of fees payable in certain suits (S. 7) - The amount of
court-fee which is to be paid in the suits is to computed in the
following manner.

NATURE OF SUIT - IN SUIT: COMPUTATION

1) For Money According to the amount claimed.
2) For Maintenance and According to the value of the subject
Annuities matter of the suit. Such value shall be
deemed to be 10 times the amount
claimed to be payable for one year.
3) For other Moveable property, According to market value at the date of
other than money, having a presenting the plaint.
market value
4) According to the amount at which the
a) For movable property of no relief sought is valued in the plaint or
market value memorandum of appeal.
b) To enforce a right to share in
joint family property
c) For a declaratory decree and
consequential relief
d) To obtain an injunction
e) For easements (For a right to
some benefit to arise out of land)
f) For accounts
5) For possession of land, houses According to the value of the subject
and gardens matter.
6) To enforce a right of pre- According to the value of the land,
emption house or garden in respect of which the
right is claimed.
7) For interest of assignee of Fifteen times his net profits as such for
land-revenue the year next before the date of
presenting the plaint.
8) To set aside an attachment of According to the amount for which the
land or interest in land or land or interest is attached.
revenue
9) a) To redeem According to the principal money
b) To Foreclose expressed to be secured by the
instrument of mortgage.
10) For specific performance According to the :-

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a) Of contract of sale a) amount of the consideration
b) Of contract of mortgage b) amount agreed to be secured
c) Of a contract of lease c) aggregate amount of the fine and of
d) Of an award the rend agreed to be paid.
d) amount or value of the property in
dispute.
11) B/w landlord and tenant According to the amount of the rent of
a) For delivery by a tenant of the the immovable property to which the
counterpart of lease suit refers, payable for the year next
b) To enhance the rent before the date of presenting the plaint.
c) For the delivery by a landlord
of a lease
cc) For recovery of immovable
property from the tenant
d) To contest a notice of
ejectment
e) To recover the occupancy of
immovable property from which a
tenant has been illegally ejected
by the landlord
f) For abatement of rent

Case Law :- S. Chettiar v. R. Chettiar

Held :- The Court fee has to decided on the basis of averments made in the
plaint itself and the contentions raised in the written statement.

Case Law :- RC Das v. KBA. Choudhary

Held :- A suit for partition of the share claimed by the plaintiff would
determine the court fee and not the property as a whole.

Case Law :- Bank of India v. V.K. Bhalla

Held :- A single suit for recovery filed by a Bank against the defendant
borrower pertaining to separate accounts in its different branches; court fee
is to be paid on each of the account separately.

 Fees on memorandum of appeal against order relating to

compensation (S. 8) - This section provides that the amount of fees
which is payable on an appeal, against an order relating to
compensation for the acquisition of land for public purposes is to be
computed only on difference between :-
 Amount of compensation awarded and
 The amount claimed and not on the amount of valuation.

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 Power to ascertain net profits or market-value (S. 9) - This section
provides that the court may order an investigation for the purposes of
computation, if it is of the opinion that the following have been
wrongly computed :-
 Annual net profits or
 Market value of any land, house or garden.
 Procedure where net profit or market-value wrongly estimated (S.
10) - After the result of such investigation :-
 If the estimation has been excessive - The court may refund
the excess part.
 If the estimation has been insufficient - The court shall
require the plaintiff to pay the additional left over fee.
 Procedure in suits for mesne profits or account when amount
decreed exceeds amount claimed (S. 11) - This section provides that
if the following is decreed in excess of what the plaintiff had claimed
as relief, then the decree shall not be executed until the difference
b/w the actual fee paid and the fee which is now to be paid has been
satisfied :-
 Mesne Profits or
 Immovable Property and mesne Profits or
 Account.
Case Law :- Panna Lal v. Mohan Lal
Held :- A separate application to raise objection with regard to
undervaluation of court fee is not required and such objection can be
made in the written statement.

Case Law :- Smt. Baba Dai v. Muneshwar Jha

Held :- An objection with respect to pecuniary jurisdiction has to be
raised at the earliest opportunity.
 Decision of questions as to valuation (S. 12) - This section provides
that questions pertaining to the court fee to be paid on a plaint or
appeal is to be decided by the court in which it has been filed.
 The decision of the court shall be final b/w the parties.
 However, if the court of appeal, reference or revision is of the
opinion that such question has been wrongly decided, to the
detriment of the revenue, it shall direct the party to pay the
requisite additional fee.

Case Law :- Pargat Singh v. Union of India

Held :- An order for remanding the case on the ground of non
payment of requisite court fee is illegal if no such objection was raised
before the trial court.

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 Refund of fee paid on memorandum of appeal (S. 13) - This section
provides that if any of the following situation occurs, the appellate
court shall direct the collector to pay back to the appellant the full
amount of court fee paid on the memorandum of appeal :-
 Appeal or plaint which has been rejected by the lower court
on any of grounds mentioned in CPC or
 If a suit is remanded in appeal on any of the grounds
mentioned in S. 351 of CPC.
 Refund of fee on application for review of judgment (S. 14) - This
section provides that questions pertaining to the court fee to be paid
on a plaint or appeal is to be decided by the court in which it has been
filed.
 The decision of the court shall be final b/w the parties.
 However, if the court of appeal, reference or revision is of the
opinion that such question has been wrongly decided, to the
detriment of the revenue, it shall direct the party to pay the
requisite additional fee.
 Refund where court reverses or modified its former decision on
ground of mistake (S. 15) - If the court modifies or reverses the
former decision on the ground of mistake in law or fact, then the
application will be entitled to receive back from the collector so much
of the fee which exceeds the fee payable on any other application
made.
 Refund of fee (S. 16) - This section provides that if the court has
referred the parties to anyone mode of settlement u/s 89 of CPC 1908,
then the plaintiff shall be paid back the full amount of fee paid in
respect of the plaint.
 Multifarious Suits (S. 17) - This section provides that where a suit
embraces two or more distinct subjects, then the plaint or appeal will
be chargeable with an aggregate amount.
 The decision of the court shall be final b/w the parties.
 However, if the court of appeal, reference or revision is of the
opinion that such question has been wrongly decided, to the
detriment of the revenue, it shall direct the party to pay the
requisite additional fee.
 Written examinations of complainants (S. 18) - This section
provides that when a person complains of wrongful restraint or
confinement, or any offence except in which a police officer may arrest
without a warrant, then the complainant shall pay a fees of 8 annas.
 The court may remit such payment.
 Exemption of certain documents (S. 19) - This section provides that
following documents shall not be subject to court fee :-

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 Power of attorney executed by a member of Armed Forces;
 Written statement;
 Plaints :-
 In suits tried by Village Munsiffs in Presidency of Fort.
St. George.
 In suits before collectors under Madras Regulation XII of
1816.
 Plaints and processes in suits before District Panchayats.
 Probate of a will, Letters of administration, where value of
property in respect of which it has been granted does not
exceed Rs. 1000.
 Application for :-
 Making a settlement of land revenue or matters
connected with assessment of land.
 Supply of irrigation water belonging to govt.
 Leave to extend cultivation, or to relinquish land.
 Service of notice of relinquishment of land or
enhancement of rent.
 Permission to cut timber in govt. forests.
 Payment of money due by govt. to applicant.
 Compensation for acquisition of property for public
purposes.
 Written authority to an agent to distrain.
 First application for summon of witness.
 Bail-bond in criminal cases.
 Complaint of a public servant, a municipal officer or an officer
or servant of Railway Company.
 Petition under Indian Christian Marriage Act, 1872 (S. 45 and
48).

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 PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATE OF
ADMINISTRATION

CHAPTER IIIA (S. 19A - 19K)

 Meaning of Probate - Probate is the process of proving that a will is

valid and thereafter administering the estate of a dead person
according to the terms of the will. It is a judicial act or determination
of a court having competent jurisdiction establishing the validity of a
will.
 Meaning of Letters of Administration - It is the authority to
administer the estate of someone who has died. Letter of
Administration is issued by a competent authority (court) and
appoints the Administrator to dispose of the property of a person. It is
required when:
 Testator has failed to appoint an executor under a Will OR
 Where the executor appointed under a Will refuses to act  OR
 Where executor has died before or after proving the Will but
before administration of the estate.
i. Relief where too high a court-fee has been paid (S. 19A) - This
section provides for a situation wherein a person who has applied for
the probate of a will or letters of administration has paid a higher
value of court fee than the same has afterwards proved to be. In such
cases, if the authority is satisfied that a greater fee was paid on
probate letters than the law required, the said authority may :-
 Cancel the stamp on the probate or letters or
 Substitute another stamp and
 Make an allowance for the difference.
ii. Relief where debts due from a deceased person have been paid
out of his estate (S. 19B) - If the authority is satisfied that an
executor, administrator has paid debts due from the deceased out of
the estate, and a lesser court fee was required to be paid on the
probate or letters of administration granted in respect of such estate
than what has been actually paid, then :-
 Such authority may return the difference;
 Provided, the same is claimed within 3 years after the date of
such probate or letters.
iii. Relief in case of several grants (S. 19C) - Whenever a grant of
probate or letters of administration has been made in respect of the
whole of the property belonging to an estate, and the full fee
chargeable under this Act has been, 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.

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 iv. Probates declared valid as to trust-property though not covered
by court fee (S. 19D) - The probate of the will, or the letters of
administration granted shall be deemed valid and available by his
executors or administrators for recovering, transferring or assigning
any moveable or immoveable property whereof the deceased was
entitled, either wholly or partially as a trustee, notwithstanding the
amount or value of the estate in respect to which a court-fee was paid
on such probate or letters of administration.
v. Provision for case where too low a court fee has been paid on
probates etc. (S. 19E) - This section provides that where a person
who had applied for probate or letters of administration had paid a
lesser court fee than the same afterwards proved to be, the Chief
Controlling Revenue Authority for the local area in which the probate
or letters have been granted, shall cause the probate or letters to be
duly stamped only on the payment of the full court fee which ought to
have been originally paid.
vi. Administrator to give proper security before letters stamped
under section (S. 19F) - This section provides that :-
 In case of letters of administration on which low court fee had
been paid first;
 The authority shall not cause the same to be duly stamped;
 Unless the administration has given such security to the court
by which the letters of administration have been granted as
ought to have been given on the granting thereof.
vii. Executors etc. not paying full court fee on probates etc. within 6
months after discovery of under payment (S. 19G) - This section
provides that :-
 Where low court fee has been paid on account of mistake or not
knowing that some particular part of property belonged to the
deceased; and
 The executor or administrator does not within 6 months after
discovery of mistake apply to the authority and pay the
remaining court fee which ought to have been paid';
 He shall forfeit the sum of one thousand rupees and also a
further sum at the rate of 10 %, on the amount of the sum
wanting to make up the proper court-fee.
viii. Notice of applications for probates or letters of administration to
be given to revenue authorities (S. 19H) - This section provides
that:-
 The court to whom an application for probate or letters of
administration has been made shall give notice of such
application to the collector.

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  Where such an application has been made to a High Court, the
notice of such application shall be given to Chief Controlling
Revenue/Authority.
 The Collector shall inspect the property and if he is of the
opinion that the petitioner has underestimated the value of the
property of the deceased, he shall call upon the petitioner and
take evidence. Still after this, the collector is of the same
opinion, he shall require the petitioner to amend the valuation.
 If petitioner does not amend the value, the collector may move
to the court for holding an inquiry into the true value of the
property.
 The court shall itself hold or direct someone to hold an inquiry
and thereafter, the court shall record a finding on it.
 The court or person authorized may examine the petitioner for
probate or letters of administration on oath. It may take further
evidence to prove the true value of the property.
 The person authorized shall return to the court, the evidence
taken by him and report the result of the inquiry.
 Such report and evidence taken shall be evidence in the
proceeding, and the court may record a finding in accordance
with the report, unless it is satisfied that the report is
erroneous.
 The finding of the court is final in this regard.

Case Law :- Lakshmi Prasad v. Badri Ram

Held :- Valuation of property on an application for letters of
administration, the court cannot decide the same without
carrying out an inquiry.

Case Law :- TFD Kothari v. LK Dey

Held :- It is incumbent upon the Collector to afford an
opportunity by giving notice to the petitioner and hearing him
for probate. Only after such hearing the Collector can make
valuation of property in question.
ix. Payment of court fees in respect of probates and letters of
administration (S. 19I) - This section provides that an order entitling
the petitioner to grant of probate or letters of administration shall not
be made until
 The petitioner has filed in the court a valuation of the property
in the form set forth in Third Schedule and
 The court is satisfied that the fee has been paid on such
valuation.

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x. Recovery of penalties (S. 19J) - This section provides that if excess
fee is found to be payable on an inquiry or any penalty and forfeiture
is to be recovered from the executor or administrator, the same may
be recovered as if it was an arrear of land revenue. It is to be
recovered by the Collector.
xi. S. 19K - This section states that S. 6 & 28 shall not apply to probates
or letters of administration.

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 PROCESS FEES

CHAPTER IV (S. 20-24)

 Rules as to costs of processes (S. 20) - The High Court has been
empowered to make rules with respect to the following :-
 Fees to be charged for service and execution of processes
issued:-
 By High Court in appellate jurisdiction;
 By other Civil and Revenue courts within its jurisdiction;
 By the Criminal Courts within its jurisdiction.
 Number of peons to be employed for service or execution of
processes.
 Tables of process fees (S. 21) - A table in English and Vernacular
language shall be put up in a conspicuous part of the court showing
the fees which is to charged for such service and execution.
 Number of peons in District and Subordinate Courts (S. 22) -
Subject to rules made by the High Court and approved by the State
govt., every District Judge and every Magistrate of a District shall fix
the number of peons to be employed for service and execution of
processes issued out of his court or courts subordinate to him.
 Number of peons in Revenue Courts (S. 23) - Subject to rules made
by Chief Controlling Revenue Authority and approved by the State
govt., the Collector of a District shall fix the number of peons to be
employed for service and execution of processes issued out of his
court or courts subordinate to him.
 S. 24 - Has been repealed.

MODE OF LEVYING FEES

CHAPTER V (S. 26-30)

 Collection of fees by stamps - All court fees shall be collected by

stamps.
 Stamps to be impressed or adhesive (S. 26) - The app. govt. may
direct by notification in official gazette that whether the stamps which
are used to denote the court fees shall be :-
 Impressed or Adhesive or
 Partly impressed and partly adhesive.
 Rules for supply, number, renewal and keeping accounts of
stamps (S. 27) -The app. govt. may make rules for regulating-
 the supply of stamps to be used;
 the number of stamps to be used for denoting any court fee;
 the renewal of damaged or spoiled stamps; and

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  the keeping accounts of all stamps used under this Act:
Proviso - The rules with respect to the stamps to be used in High
Court, shall be made with the concurrence of the Chief Justice of High
Court.
 Stamping documents inadvertently received (S. 28) - This section
provides that :-
 A document which requires a stamp shall have no validity
unless it has been properly stamped.
 But if any such document has been through mistake or
inadvertence been received, filed or used in any Court or office
without being properly stamped, then
 The presiding Judge or
 The head of the office, as the case may be, or,
may order that such document be stamped. Once, such document has
been stamped accordingly, then the same and every proceeding
related to it shall be as valid as if it had been properly stamped at the
first instance.
 Amended document (S. 29) - Where any such document is amended
merely to correct a mistake and to make it conform to the original
intention of the parties, it shall not be necessary to impose a fresh
stamp.
 Cancellation of stamp (S. 30) - No document requiring a stamp shall
be filed or acted upon in any proceeding in any Court or office until
the stamp has been cancelled.

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