THE COURT FEES ACT, 1870

__________
ARRANGEMENT OF SECTIONS
__________

CHAPTER I
PRELIMINARY
SECTIONS
1. Title.
Extent of Act.
Commencement of Act.
1A. Definition of “appropriate Government”.
2. [Repealed.].
CHAPTER II
FEES IN THE HIGH COURTS AND IN THE COURTS OF SMALL CAUSES
AT THE PRESIDENCY-TOWNS

3. Levy of fees in High Courts on their original sides.

Levy of fees in Presidency Small Cause Courts.
4. Fees on documents filed, etc., in High Courts in their extraordinary jurisdiction.
in their appellate jurisdiction.
as courts of reference and revision.
5. Procedure in case of difference as to necessity or amount of fee.
CHAPTER III
FEES IN OTHER COURTS AND IN PUBLIC OFFICES
6. Fees on documents filed, etc., in Mofussil Courts or in public offices.
7. Computation of fees payable in certain suits.
(i) for money.
(ii) for maintenance and annuities .
(iii) for other movable property having a market-value.
(iv) (a) for movable property of no market-value.
(b) to enforce a right to share in joint family property.
(c) for a declaratory decree and consequential relief.
(d) for an injunction.
(e) for easements.
(f) for accounts.
(v) for possession of land, houses and gardens.
Proviso as to Bombay Presidency.
for houses and gardens .
(vi) to enforce a right of pre-emption.
(vii) for interest of assignee of land-revenue.

1
SECTIONS
(viii) to set aside an attachment.
(ix) to redeem.
to foreclose.
(x) for specific performance .
(xi) between landlord and tenant.
8. Fee on memorandum of appeal against order relating to compensation.
9. Power to ascertain net profits or market-value.
10. Procedure where net profits or market-value wrongly estimated.
11. Procedure in suits for mesne profits or account when amount decreed exceeds amount
claimed.
12. Decision of questions as to valuation.
13. Refund of fee paid on memorandum of appeal.
14. Refund of fee on application for review of judgment.
15. Refund where Court reverses or modifies its former decision on ground of mistake.
16. [Repealed.].
17. Multifarious suits.
18. Written examinations of complainants.
19. Exemption of certain documents.
CHAPTER IIIA
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION
19A. Relief where too high a court-fee has been paid.
19B. Relief where debts due from a deceased person have been paid out of his estate.
19C. Relief in case of several grants.
19D. Probates declared valid as to trust-property though not covered by court-fee.
19E. Provision for case where too low a court-fee has been paid on probates, etc.
19F. Administrator to give proper security before letters stamped under section.
19G. Executors, etc., not paying full court-fee on probates, etc., within six months after
discovery of underpayment.
19H. Notice of applications for probate or letters of administration to be given to Revenue-
authorities, and procedure thereon.
19-I. Payment of court-fees in respect of probates and letters of administration.
19J. Recovery of penalties, etc.
19K. Sections 6 and 28 not to apply to probates or letters of administration.
CHAPTER IV
PROCESS-FEES
20. Rules as to cost of process.
Confirmation and publication of rules.

2
 CHAPTER IV
PROCESS-FEES
SECTIONS
21. Tables of process-fees.
22. Number of peons in District and subordinate Courts.
Number of peons in Mofussil Small cause Courts.
23. Number of peons in Revenue Courts.
24. [Repealed.].
CHAPTER V
OF THE MODE OF LEVYING FEES
25. Collection of fees by stamps.
26. Stamps to be impressed or adhesive.
27. Rules for supply, number, renewal and keeping accounts of stamps.
28. Stamping documents inadvertently received.
29. Amended document.
30. Cancellation of stamp.
CHAPTER VI
MISCELLANEOUS
31. [Repealed.].
32. [Repealed.].
33. Admission in criminal cases of documents for which proper fee has not been paid.
34. Sale of stamps.
35. Power to reduce or remit fees.
36. Saving of fees to certain officers of High Courts.
SCHEDULE I.— AD VALOREM FEES
TABLE OF RATES OF AD VALOREM FEES LEVIABLE ON THE
INSTITUTION OF SUITS.
SCHEDULE II. — FIXED FEES.
SCHEDULE III. — FORM OF VALUATION.

ANNEXURE A.— VALUATION OF THE MOVABLE AND IMMOVABLE

PROPERTY OF DECEASED.
A NNEXURE B.—SCHEDULE OF DEBTS, ETC.

3
 THE COURT-FEES ACT, 1870
ACT NO. 7 OF 18701
[11th March, 1870.]
CHAPTER I
PRELIMINARY
1. Short title.—This Act may be called the Court-fees Act, 1870.
Extent of Act. —It extends to the whole of India except 2[the territories which, immediately before
the 1st November, 1956, were comprised in Part B States];
Commencement of Act. —And it shall come into force on the first day of April, 1870.
3
[1A. 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.]
4
2. [“Chief Controlling Revenue-authority” defined.] Rep. by the A. O. 1937.

1. It has been declared inapplicable to proceedings before officers making a settlement, and in certain other cases under the Santhal
Parganas Settlement Regulation (3 of 1872), s. 8, as amended by the Santhal Parganas Justice and Laws Regulation, 1899 (3 of 1899).
It has been extended to and brought into force in Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and Sch. I
(w.e.f. 1-7-1965) to Goa, Daman and Diu by Reg. 11 of 1963, s. 3 and Sch., and to the whole of Union territory of
Lakshadweep by Reg. 8 of 1953, s. 3 and Sch., with modification (w.e.f. 1-10-1967).
It has been amended in—
Ajmer-Merwara by Act 31 of 1930;
Assam by Assam Acts 4 of 1922, 3 of 1932, 18 of 1947, 8 of 1950, 27 of 1954 22 of 1955, 3 of 1958, 19 of 1958, 12 of 1960
and 28 of 1972;
Bengal by Bengal Acts 3 of 1898, 4 of 1922, 6 of 1922, 7 of 1935, 11 of 1935 and 3 of 1941;
Bihar by Bihar Acts 17 of 1939 and 7 of 1958.
Bihar and Orissa by B. & O. Act 2 of 1922;
Bombay by Bombay Acts 2 of 1932 and 15 of 1943;
C.P. by C.P. Act 16 of 1935;
C.P. and Berar by C.P. and Berar Acts 9 of 1938, 16 of 1940, 9 of 1941, 5 of 1945 and 7 of 1948 and M.P. Acts 4 and 38 of
1950, 13 and 22 of 1951 and 9 of 1953;
Himachal Pradesh by H.P. Act 4 of 1952;
Madras by Madras Acts 5 of 1922 and 17 of 1945;
Orissa by Orissa Acts 5 of 1939, 4 of 1945, 13 of 1957, 12 of 1974 and 55 of 1975;
Punjab by Act 17 of 1887 and Punjab Acts 7 of 1922, 1 of 1942, E.P. Act 26 of 1949 and Pun. Act 31 of 1953,19
of 1957, 20 of 1960 and 9 of 1979;
U.P. by U.P. Acts 12 of 1922, 3 of 1933, 2 of 1936, 19 of 1938, 9 of 1941, 14 of 1942, 8 of 1943, 5 of 1944, 14 of
1948, 28 of 1957, 10 of 1959, 34 of 1970 and 9 of 1975;
Andaman and Nicobar Islands by Reg. 2 of 1957;
Meghalaya by Meghalaya Acts 2 of 1973 and 5 of 1973;
Madhya Pradesh by Madhya Pradesh Acts 24 of 1975 and 4 of 1976;
Delhi by Central Act 28 of 1967; and
Haryana by Haryana Acts 11 of 1974 and 22 of 1974.
The Act has been repealed in its application to Bombay area and Coorg district of Mysore by Mysore Act 16 of 1958.
It has been replaced in part in partially excluded areas in Madras and Koraput by Madras Reg. 6 1940 and Orissa Reg. 7 of 1943,
respectively.
2. Subs. by the Adaptation of Laws (No. 2) Order, 1956, for “Part B States”.
3. Ins. by the A.O. 1937.
4. The s. 2 relating to repeal of enactments was rep. 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 rep. s. 2 as in force elsewhere than in Bengal. In that Province the section subs. by the Court-fees (Bengal
Amendment) Act, 1935 (Ben. 7 of 1935), s. 3 contains definitions of “appeal”, “Chief Controlling Revenue-authority”,
“Collector” and “Suit”.

4
 CHAPTER II
FEES IN THE HIGH COURTS AND IN THE COURTS OF SMALL CAUSES
AT THE PRESIDENCY-TOWNS

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 1 [the 2 [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, 3***
20 and 21 of the second, schedule to this Act annexed;
Levy of fees in Presidency Small Cause Courts.—and the fees for the time being chargeable in the
Courts of Small Causes at the 4presidency-towns, and their several offices;
shall be collected in manner hereinafter appearing.
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 Court 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
5
[judgments (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.
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 the 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, 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 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.

1. Subs by the A.O.1950, for “the Courts which are High Courts for the purposes of the Government of India Act, 1935”.
2. Subs. by the Adaptation of Laws (No. 2) Order, 1956, for “High Courts for Part A States”.
3. The number “16” rep. by Act 12 of 1891.
4. See the Presidency Small Cause Courts Act, 1882 (15 of 1882), Ch. X.
5. Subs. by Act 19 of 1922, s. 2, for “judgment of two”.

5
 CHAPTER III
FEES IN OTHER COURTS AND IN PUBLIC OFFICES
6. Fees on documents filed, etc., in Mufassal 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.
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:—
for money.—(i) 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.
for maintenance and annuities.—(ii) 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:
for other movable property having a market-value.— (iii) In suits for movable property other
than money, where the subject-matter has a market-value—according to such value at the date of
presenting the plaint;
(iv) In suits—
for movable property of no market-value.—(a) for movable property where the subject-
matter has no market-value, as, for instance, in the case of documents relating to title,
to enforce a right to share in joint family property.—(b) to enforce the right to share in
any property on the ground that it is joint family property,
for a declaratory decree and consequential relief.—(c) to obtain a declaratory decree or
order, where consequential relief is prayed,
for an injunction.—(d) to obtain an injunction,
for easements.—(e) for a right to some benefit (not herein otherwise provided for) to arise
out of land, and
for accounts.—(f)) 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
1
***:
for possession of land, houses and gardens.—(v) 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—

1. The words “and the provisions 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, s. 3 and the First Schedule.

6
 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 nett profits have arisen from the land during the year next before the date of presenting the plaint—
fifteen times such nett profits:
but where no such nett 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 1territories 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— a 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 raiyat shall have executed a separate
engagement to Government, or which, in the absence of such engagement, shall have been separately
assessed with revenue:
for houses and gardens.—(e) Where the subject-matter is a house or garden according to the
market-value of the house or garden:
to enforce a right of pre-emption.—(vi) In suits to enforce a right of pre-emption 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:
for interest of assignee of land revenue.—(vii) In suits for the interest of an assignee of land
revenue—fifteen times his nett profits as such for the year next before the date of presenting the plaint;
to set aside an attachment.—(viii) 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.
to redeem.—(ix) In suits against a mortgagee for the recovery of the property mortgaged,
to foreclose.—and in suits by a mortgagee to foreclose the mortgage, or, where the mortgage is made
by conditional sale, to have the sale declared absolute—

1. See para.8 of the A.O. 1937. In view of this provision the expression “Governor of Bombay in Council” has been left
unmodified.

7
 according to the principal money expressed to be secured by the instrument of mortgage :
for specific performance.—(x) 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 :
between landlord and tenant.— (xi) In the following suits between landlord and tenant:-
(a) for the delivery by a tenant of the counterpart of a lease,
(b) to enhance the rent of a tenant having a right of occupancy,
(c) for the delivery by a landlord of a lease,
1
[(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 2[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 2[immovable property] to which the suit refers,
payable for the year next before the date of presenting the plaint.
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 3acquisition of land for public purposes, shall be
computed according to the difference between the amount awarded and the amount claimed by
the appellant.
9. Power to ascertain nett profits or market-value.—If the Court sees reason to think that the
annual nett 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 to any proper person directing him to
make such local or other investigation as may be necessary, and to report thereon to the Court.
10. Procedure where nett profits or market-value wrongly estimated.— (i) If in the result
of any such investigation the Court finals that the nett 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 nett 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.
4
* * * * *
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

1. Ins. by Act 6 of 1905, s. 2.

2. Subs. by s. 2, ibid., for “land”.
3. See now the Land Acquisition Act, 1894 (1 of 1894).
4. Clause (iii) rep. by Act 12 of 1891, s. 3 and the First Schedule.

8
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.
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, paragraph (ii), shall apply.
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 1Code of Civil Procedure, is ordered
to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in 2section 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.
14. Refund of fee on application for review of judgment. —Where an 3application 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 4such day.
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 authorising him to receive back from
the Collector so much of the fee paid on the 5[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.

1. See now the Code of Civil Procedure, 1908 (Act 5 of 1908).

2. This reference should now be read as applying to the corresponding provision of Act 5 of 1908 i.e., Order XLI, rule 23 of the
First Schedule.
3. As to application for review of judgment, see the Code of Civil Procedure, 1908 (Act 5 of 1908), s. 114 and Order
XLVII of the First Schedule.
4. See the First Schedule, Nos. 4 and 5, infra.
5. Subs. by Act 20 of 1870, s. 1, for “plaint or memorandum of appeal”.

9
 16. [Additional fee where respondent takes objection to un-appealed part of decree.] Rep. by the
Code of Civil Procedure, 1908 (5 of 1908).
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 1Code
of Civil Procedure, section 9.
18.Written examinations of complainants.—When the first or only examination of a person
who complains 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 a fee has been levied under this Act, is reduced to writing under the provisions of the
Code of Criminal Procedure, the complainant shall pay a fee of eight annas, unless the Court thinks fit to
remit such payment.
19. Exemption of certain documents.—Nothing contained in this Act shall render the following
documents chargeable with any fee:—
(i) Power-of-attorney to institute or defend a suit when executed 2[by a member of any of the
Armed Forces of the Union] not in civil employment.
3
* * * * *
(iii) Written statements called for by the Court after the first hearing of a suit.
4
* * * * *
5
(v) Plaints in suits tried by village Munsifs in the Presidency of Fort St. George.
(vi) Plaints and processes in suits before District Panchayats in the same residency.
(vii) Plaints in suits before Collectors under Madras Regulation 12 of 1816.
(viii) Probate of a will, letters of administration, 6[and, save as regards debts and securities a
certificate under Bombay Regulation 8 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

1. See now the Code of Civil Procedure, 1908 (Act 5 of 1908).

2. Subs. by the A.O. 1950, for “by an officer, warrant-officer, non-commissioned officer or private of Her Majesty’s army”.
3. Clause (ii) rep. by s. Act 12 of 1891, s. 3 and the First Schedule.
4. Clause (iv) rep. by Act 13 of 1889, s. 2 and the Schedule.
5. See the Madras Village Courts Act, 1889 (Mad. 1 of 1889).
6. Subs. by Act 7 of 1889, s. 13, for “and certificate mentioned in the first schedule to this Act annexed, No. 12”.

10
 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, recognizances to prosecute or give evidence, and recognizances
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 1Heads of Villages or the 2Village
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 (45 of 1860)], 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 3Act 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
4
acquisition of property for public purposes.
(xxiii) Petitions presented to the Special Commissioner appointed under 5Bengal Act No. 2 of
1869 (to ascertain, regulate and record certain tenures in Chota Nagpur.).
[6 (xxiv) (Petitions under the Indian Christian Marriage Act, 1872 (15 of 1872), sections 45 and
48.]
7
[CHAPTER IIIA
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION
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 8[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;

1. See Madras Regulations 11 of 1816 and 4 of 1821, s. 6.

2. See Bombay Village Police Act, 1867 (Born. 8 of 1867), ss. 14, 15 and 16.
3. The Bengal Chaukidari Act, 1856.
4. See now the Land Acquisition Act, 1894 (1 of 1894).
5. The Chota Nagpur Tenures Act, 1869.
6. Subs. by Act 15 of 1872, s. 2, for clause (xiv) which read as follows:---
“Petitions under the 14th and 15th of Victoria, Ch. 40 (an Act for marriages in India), s. 5, or under Act No. 5 of 1852, s. 9”.
7. Ins. by Act 13 of 1875, s. 6.
8. Subs. by Act 10 of 1901, s. 3, for “of the Province”.

11
 (b) substitute another stamp for denoting the court-fee which should have been 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.
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.
19C. Relief in case of several grants.—Whenever 1 *** 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.
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 movable or immovable property whereof or whereto the
deceased we s 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.
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 2[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 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 any 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

1. The word “such” rep. by Act 12 of 1891.

2. Subs. by Act 10 of 1901, s. 3, for “of the Province”.

12
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.
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 then ascertained.
1
[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 2*** 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 per cent. on the amount of the
sum wanting to make up the proper court-fee.]
3
[19H. 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 4[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 5Indian Succession Act, 1865 (10 of 1865), or
as the case may be, by section 98 of the 5Probate and Administration Act, 1881 (5 of 1881).
(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 authorised 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

1. As to recovery of penalties or forfeitures under s. 19G, see s. 19J, infra.

2. The words and figures “after the first day of April, 1875, or “rep. by Act 12 of 1891, s. 3 and the First Schedule.
3. Ins. by Act 11 of 1899, s. 2.
4. Subs. by Act 10 of 1901, s. 3, for “of the Province”.
5. See now the Indian Succession Act, 1925 (39 of 1925).

13
to prove the true value of the property. The person authorised 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 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).]
1
[19-I. 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).]
1
[19J. Recovery of penalties, etc.— (1) Any excess fee found to be payable on any 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 2***.
(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 under section 19E
in excess of the full court-fee which ought to have been paid.]
1
[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
20. Rules as to cost 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 may 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 3***, be published in the Official Gazette, and
shall thereupon have the force of law.

1. Ins. by Act 11 of 1899, s 2.

2. The words “in any part of British India” rep by the A.O. 1948.
3. The words “and sanctioned by the Governor General of India in Council” omitted by Act 38 of 1920, s. 2 and the First
Schedule.

14
 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.
21. Tables of 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.
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 1***,
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 Mufassal Small Cause Courts.—and for the purposes of this section
every Court of Smell 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) 2 shall be deemed to be subordinate to the Court of
the District Judge.
23. Number of peons in Revenue Courts.—Subject to rules to be framed by the Chief
Controlling Revenue-authority and approved by the State Government 1 ***, 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.
24. [Process served under this Chapter to be held to be process within meaning of Code
of Civil Procedure.] Rep. by the Repealing and Amending Act, 1891 (12 of 1891), s. 3 and
the First Schedule.
CHAPTER V
OF THE MODE OF LEVYING FEES
25. Collection of fees by stamps.—All fees referred to in section 3 or chargeable under this Act shall
be collected by stamps.
26. Stamps to be impressed or adhesive.—The stamps used to denote any fees chargeable under
this Act shall be impressed or adhesive, or pertly impressed and partly adhesive, as the 3[appropriate
Government] may, by notification in the Official Gazette, from time to time direct4.
27. Rules for supply, number, renewal and keeping accounts of stamps.—The 3[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 under 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.

1. The words “and the Governor General of India in Council” omitted by Act 38 of 1920, s. 2 and the First Schedule.
2. 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 that Act.
3. Subs. by the A.O. 1937, for “L. G.”.
4. For rules as to levy of court-fees by adhesive and impressed stamps, see Gazette of India, 1883. Pt. I. P 189.

15
 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 heed 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 shell be as valid as if it had been properly stamped in the first instance.
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, it shall not be necessary to impose
a fresh stamp.
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
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.
32. [Amendment of Act 8 of 1859 and Act 9 of 1869.] Rep. by the Repealing and Amending Act, 1891
(12 of 1891), s. 3 and the First Schedule.
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.
1
[34. Sale of stamps.—(1) The 2[appropriate Government] may from time to time make rules for
regulating the sale of stamps to be used under this Act, the persons 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 thereupon 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 offers 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.]
35. Power to reduce or remit fees.—The 2[appropriate Government] may, from time to time
by notification in the Official Gazette, reduce or remit, in the whole or in any part of 3 [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.
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 at Fort William, or to the
fees which any officer of a High Court is allowed to receive in addition to a fixed salary.

1. Subs. by Act 12 of 1891, s. 3 and the First Schedule, for section 34.
2. Subs. by the A.O.1937, for “L. G.”.
3. Subs. by Act 38 of 1920, s. 2 and the First Schedule, for “British India”.

16
 SCHEDULE I
AD VALOREM FEES
______
Number Proper Fee
When the amount of dispute or value of the subject-matter Six annas.
in dispute does not exceed five rupees.
When such amount or value exceeds five rupees, for every
Six annas.
five rupees, or part thereof, in excess of five rupees, up to
one hundred rupees.
When such amount or value exceeds one hundred rupees,
Twelve annas.
for every ten rupees, or part thereof, in excess of one
hundred rupees, up to one thousand rupees.
When such amount or value exceeds one thousand rupees,
Five rupees.
for every one hundred rupees, or part thereof, in excess of
one thousand rupees, up to five thousand rupees.
When such amount or value exceeds five thousand rupees,
Ten rupees.
for every two hundred and fifty rupees, or part thereof, in
excess of five thousand rupees, up to ten thousand rupees.
1. 1 Plaint 2 [written statement
When such amount or value exceeds ten thousand rupees,
pleading a set-off or counter- Fifteen rupees.
for every five hundred rupees, or part thereof, in excess of
claim] or memorandum of appeal
ten thousand rupees, up to twenty thousand rupees.
(not otherwise provided for in this
When such amount or value exceeds twenty thousand
Act) 2[or of cross-objection] pre- Twenty rupees.
rupees, for every one thousand rupees, or part thereof, in
sented to any Civil or Revenue
excess of twenty thousand rupees, up to thirty thousand
Court except those mentioned in
rupees.
section 3.
When such amount or value exceeds thirty thousand
Twenty rupees.
rupees, for every two thousand rupees, or part thereof, in
excess of thirty thousand rupees, up to fifty thousand
rupees.
When such amount or value exceeds fifty thousand rupees,
Twenty-five
for every five thousand rupees, or part thereof, in excess of
rupees.
fifty thousand rupees.
Provided that the maximum fee leviable on a plaint or
memorandum of appeal shall be three thousand rupees.
2. Plaint 3 *** in a suit for
A fee of one-half
possession under 4 [the Specific ..
the amount
Relief Act, 1877, section 9].
prescribed in the
3. [Repealed by the Indian ..
foregoing scale.
Registration Act, 1871 (8 of
1871)].
4. Application for review of
The fee leviable
judgement, 5 if presented on or after ..
on the plaint or
the ninetieth day from the date of
memora-ndum of
decree.
appeal.
5. Application for review of One-half of the fee
judgeme-nt, 5if presented before the .. lev-iable on the
ninetieth day from the date of the plaint or
decree. memorandum of
appeal.

1. To ascertain the proper fee leviable on the institution of a suit, see the table annexed to this Schedule.
2. Ins. by Act 5 of 1908, s. 155 and the Fourth Schedule.
3. The words “or memorandum of appeal” rep. by Act 20 of 1870, s.1.
4. Subs. by Act 12 of 1891, s. 3 and the First Schedule for “Act No. 14 of 1859 (to provide for the limitation of
suits)”.
5. As to application for review of judgment, see the Code of Civil Procedure, 1908 (Act 5 of 1908).

17
 Number ______ Proper Fee
When such judgment or order is passed by any Civil Court
other than a High Court, or by the presiding officer of any
Revenue Court or office, or by any other Judicial or Executive
Authority—
6. Copy or translation of a (a) If the amount or value of the subject matter is fifty or less
judgment or order not being, or than fifty rupees. Four annas.
having the force of, a decree. (b) If such amount or value exceeds fifty rupees.
Eight annas.
When such judgment or order is passed by High Court.
One rupee.
When such decree or order is made by any Civil Court other
than a High Court, or by any Revenue Court-
7. Copy of a decree or order having (a) If the amount or value of the subject matter of the suit
wherein such decree or order is made is fifty or less than fifty Eight annas.
the force of a decree.
rupees.
(b) If such amount or value exceeds fifty rupees.
Four annas.
When such decree or order is padded by High Court.
Four rupees.
(a) When the stamp-duty chargeable on the original does not
8. Copy of any document liable to exceed eight annas. The amount of the
stamp-duty under the Indian Stamp duty chargeable on
Act, 18791, (1 of 1879), when left y the original.
any party to a suit of proceeding in (b) In any other case.
place of the original withdrawn. Eight annas.
For every three hundred and sixty words or fraction of three
9. Copy of any revenue or judicial hundred and sixty words. Eight annas.
proceeding or order not otherwise
provided for by this Act, or copy of any
account, statement, report or the like,
taken out of 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.
..
10. [Rep. by the Guardians and Wards ..
Act, 1890 (8 of 1890).]
3
[When the amount or value of the property in respect of which
the grant of probate or letters is made exceeds one thousand Two per centum on
rupees, but does not exceed ten thousand rupees. such amount or
value.
When such amount or value exceeds ten thousand rupees, but
does not exceed fifty thousand rupees. Two and one-half
per centum on such
2
amount or value.
[11. Probate of a will or letters of When such amount or value exceeds fifty thousand rupees:
administration with or without will Three per centum
annexed. on such amount or
value.]
Provided that when, after the grant of a certificate under the
Succession Certificate Act, 1889 (7 of 1889), or under the
Regulation of the Bombay Code, No. 8 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 letter grant shall be
reduced by the amount of the fee paid in respect of the
former grant.

1. See now the Indian Stamp Act, 1899 (2 of 1899).

2. Subs. by Act 7 of 1389, s. 13, for article 11.
3. These items were subs. by Act 7 of 1910, s. 2(i).

18
 Number ______ Proper Fee
1 Two per centum on the
[12. Certificate under the Suc- In any case. amount or value of any
cession Certificate Act, 1889 (7 of debt or security. specified
1889). in the certificate under
section 8 of the Act, and
three per centum on the
amount or value of any
debt or security to which
the certificate is extended
under section 10 of the
Act.
NOTE.- (1) The amount of
a debt is its amount, inclu-
ding interest, on the day
on which the inclusion of
the debt in the certificate
is applied for, so far as
such amount can be asc-
ertained.
(2) Whether or not any
power with respect to a
security specified cert-
ificate has been conferred
under the Act, and, where
such a power has been so
conferred, whether the
power is for the receiving
of interests or dividends
on, or for the negotiation
or, transfer, of the secur-
ity, 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 cer-
tificate is applied for as far
as such value can be asc-
ertained.]
2 3 The same fee as would
[12A. Certificate under the [(1) As regards debts and securities. be payable in respect of
Regulation of the Bombay Code a certificate under the
No. 8 of 1827. Succession Certificate
Act, 1889 (7 of 1889),
or in respect of an ext-
ension of such a cert-
ificate, as the case may
be.
(2) As regards other property in respect of which
the certificate is granted-
When the amount or value of such property exceeds
Two per centum on
one thousand rupees, but does not exceed ten such amount or val-
thousand rupees. ue.
When such amount or value exceeds ten thousand
Two and one-half per
rupees, but does not exceed fifty thousand rupees. centum on such amo-
unt or value.
When such amount or value exceeds fifty thousand
Three per centum on
rupees. such amount or val-
ue.]]

1. Subs. by Act 7 of 1839, s. 13, for the article 12.

2. Subs. by, s. 13, ibid for article 12A.
3 These items were subs, by Act 7 of 1910, s. 2.

19
 Number ______ Proper Fee
1
13. Application to the 2 [High When the amount or value of the subject-matter in Two rupees.
dispute does not exceed twenty-five rupees.
Court of Punjab] for the exercise
of its jurisdiction under section
44 of the Punjab Courts Act, When such amount or value exceeds twenty-five
rupees. The fee leviable on
1918 (Punjab 6 of 1918) or to the a memorandum of
Court of the Financial appeal.
Commissioner of Punjab for the
exercise of its revisional
jurisdiction under section 84 of
the Punjab Tenancy Act, 1887
(16 of 1887).
14. [Rep. by the A.O. 1937.]
15. [Rep. by the Repealing and
Amending Act, 1923 (11 of
1923), s. 3 and Sch. II.]

1. Ins. by the Punjab Courts Act, 1884 (8 of 1884), s. 71, as amended by the Punjab Courts Act 1899 (25 of 1899), s. 6. Article 13
was rep. in the Punjab by s. 5 of the Punjab Courts (Amendment) Act, 1912 (Punjab 1 of 1912); but it has since been revived
in this form by the Court-fees (Punjab Amendment) Act, 1922 (Punjab 7 of 1922).
2. Subs. by the A.O. 1948, for “High Court of Judicature at Lahore”.

20
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