THE KERALA COURT-FEES AND SUITS VALUATION

ACT, 1959
(ACT 10 OF 1960)
CONTENTS
Sections
CHAPTER I.
Preliminary.
1. Short title, extent and commencement.
2. Application of Act.
3. Definitions.
CHAPTER II.
Liability to pay fee.
4. Levy of fee in Courts and public offices.
4A. Levy of fee at the time of institution of suit.
5. Fees on documents inadvertently received.
6. Multifarious suits.
7. Determination of market value.
8. Set off or counter claim.
9. Documents falling under two or more descriptions.
CHAPTER III.
Determination of fee.
10. Statement of particulars of subject-matter of suit and
Plaintiff’s valuation thereof.
11. Decision as to proper fee in the High Court.
12. Decision as to proper fee in other Courts.
13. Additional fee on issues framed.
14. Relinquishment of portion of claim.
15. Fee payable on written statements.
16. Fee payable on appeals, etc.
17. Fee payable on petitions, applications, etc.
18. Court -fee Examiners.
19. Inquiry and commission.
20. Notice to Government.
CHAPTER IV.
Computation of fee.
21. Fee how reckoned.
22. Suits for money.
23. Suits for maintenance and annuities.
Sections
24. Suits for movable property.
25. Suits for declaration.
26. Adoption suits.
27. Suits for injunction.
28. Suits relating to trust property.
29. Suits for possession under the Specific Relief Act 1877.
30. Suits for possession not otherwise provided for.
31. Suits relating to easements.
32. Pre-emption suits.
33. Suits relating to mortgages.
34. Suits relating to kanams.
35. Suits for accounts.
36. Suits for dissolution of partnership.
37. Partition suits.
38. Suits for joint possession.
39. Administration suits.
40. Suits for cancellation of decrees, etc.
41. Suits to set aside attachment, etc.
42. Suits for specific performance.
43. Suits between landlord and tenant. .
44. Suits for mesne profits.
45. Suits under the Survey and Boundaries Act.
46. Suits to alter or cancel entry in a register.
47. Suits relating to public matters.
48. Interpleader suits.
49. Third party proceedings.
50. Suits not otherwise provided for.
51. Fee on memorandum of appeal against order relating to
compensation.
52. Appeals.
52A. Fee on Memorandum of Appeal against the order of Income
Tax Appellate Tribunal or Wealth Tax Appellate Tribunal.
CHAPTER V.
Valuation of suits.
53. Suits not otherwise provided for.
54. Procedure where objection is taken on appeal or revision that a
suit or appeal was not properly valued for jurisdictional
purposes.
Sections
CHAPTER VI.
Probates, Letters of Administration and Certificates of
Administration.
55. Application for probate or letters of administration.
56. Levy of fee.
57. Grant of probate.
58. Relief in cases of several grants.
59. Inquiry by the Collector.
60. Application to Court and powers of Court.
61. Provision for cases where too low a fee has been paid.
62. Administrator to give proper security before letters stamped.
63. Relief when too high a fee has been paid.
64. Recovery of penalties, etc.
65. Powers of Board of Revenue.

CHAPTER VII.

Refunds and Remissions.

66. Refund in cases of delay in presentation of plaint etc.

67. Refund in cases of remand.
68. Refund where Court reverses or modifies former decision on
ground of mistake.
69. Refund in cases of compromise or when suit is decided on the
admission of Parties.
69A. Refund of court fee in case where the dispute is settled under section
89 of the Code of Civil Procedure.
70. Refund of fee paid by mistake or inadvertence.
71. Instruments of partition.
72. Exemption of certain documents.
73. Special procedure regarding suits by societies registered under
the Societies Registration Act.
73A. Special provision regarding suits, appeals, revision etc. filed by
or on behalf of the Government before the Court.
74. Special provision regarding suits by registered trade union
member of Scheduled Castes, etc.
74A. Special provisions regarding certain appeals.
75. Power to reduce or remit fees.
Sections

CHAPTER VIII.
Legal Benefit Fund.
76. Legal Benefit fund.
CHAPTER IX.
Miscellaneous
77. Collection of fees by stamps.
78. Stamps to be impressed or adhesive.
78A. Writing name or initials on or across the stamp.
79. Amended document.
80. Cancellation of stamp.
81. Deduction to be made.
82. Penalty.
83. Power of High Court to make rules.
84. Power of Board of Revenue to make rules.
85. Power of Government to make rules.
86. Continuance in force of existing rules.
87. Repeal.

SCHEDULE I

SCHEDULE II

SCHEDULE III
 ACT 10 OF 1960*
THE KERALA COURT-FEES AND SUITS
VALUATION ACT, 1959.
AN
ACT
to amend and consolidate the law relating to court-fees and valuation of suits in the
State of Kerala.

WHEREAS it is necessary and expedient to amend and consolidate the law relating to
court-fees and valuation of suits in the State of Kerala;
BE it enacted in the Tenth Year of the Republic of India as follows: —
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.—(1) This Act may be called the Kerala
Court-Fees and Suits Valuation Act, 1959.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the
Gazette, appoint.
2. Application of Act.— (1) The provisions of this Act shall not apply to documents
presented or to be presented before an officer serving under the Central Government.
(2) Where any other law contains provisions relating to the levy of fee in respect of
proceedings under such other law, the provisions of this Act relating to the levy of fee in
respect of such proceedings shall apply subject to the said provisions of such other law.
3. Definitions.—In this Act, unless the context otherwise requires,—
(i) “appeal” includes a cross-objection;
(ii) “Court” means any Civil, Revenue, or Criminal Court and includes a Tribunal or
other authority having jurisdiction under any special or local law to decide questions
affecting the rights of parties;
(iii) “prescribed” means prescribed by rules made under this Act; and
(iv) expressions used and not defined in this Act or in the Interpretation and General
Clauses Act, 1125 (Act VII of 1125), but defined in the Code of Civil Procedure, 1908
(Central Act V of 1908) shall have the meanings respectively assigned to them in the said
Code.

* Received the assent of the President on 27th July, 1960 and published in the Gazette
Extraordinary dated 30th July, 1960,
 CHAPTER II
LIABILITY TO PAY FEE
4. Levy of f e e i n Courts and public offices.—No document which is chargeable with fee
under this Act shall—
(i) be filed, exhibited or recorded in, or be acted on or furnished by, any Court
including the High Court, or
(ii) be filed, exhibited or recorded in any public office or be acted on 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
as chargeable under this Act:
Provided that, 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 Court necessary to
prevent a failure of justice, nothing contained in this section shall be deemed to prohibit such
filing or exhibition.
1
[4A. Levy of fee at the time of institution of suit.-Notwithstanding anything contained in any
other provisions of this Act, the amount of fee to be paid on plaint at the time of institution of
suit shall be one-tenth of the amount of fee chargeable under this Act and the balance amount
shall be paid within such period, not later than fifteen days from the date of framing of issues or
where framing of issues is not necessary, within such period not exceeding fifteen days as may
be specified by the court:
Provided that the court may, for sufficient reasons to be recorded in writing, extend the
period up to thirty days:
Provided further that if the parties settle the dispute within the period, specified or
extended by the court for the payment of the balance amount, the plaintiff shall not be called
upon to pay such balance.]
5. Fees on documents inadvertently received.—When a document on which the whole or any
part of the fee prescribed by this Act has not been paid is produced or has, through mistake or
inadvertence, been received in any Court or public office, the Court or the head of the office
may, in its or his discretion at any time, allow the person by whom such fee is payable or any
interested party to pay the fee or part thereof as the case may be, within such time as may be
fixed; and upon such payment, the document shall have the same force and effect as if the full
fee had been paid in the first instance.
6. Multifarious suits.— (1) In any suit in which separate and distinct reliefs are sought based
on the same cause of action, the plaint shall be chargeable with a fee on the aggregate value of
the reliefs:
Provided that, if a relief is sought only as ancillary to the main relief, the plaint shall be
chargeable, only on the value of the main relief.
(2) Where more reliefs than one based on the same cause of action are sought in the
alternative in any suit, the plaint, shall be chargeable with the highest of the fees leviable in
respect of any one of the reliefs.
(3) Where a suit embraces two or more distinct and different causes of action and
separate reliefs are sought based on them, either alternatively or cumulatively, the plaint shall
be chargeable with the aggregate amount of the fees with which plaints would be chargeable
under this Act if separate suits were instituted in respect of the several causes of action:

1. Inserted by Act 6 of 1991.

 Provided that, where the causes of action in respect of reliefs claimed alternatively
against the same person arise out of the same transaction, the plaint shall be chargeable only
with the highest of the fees chargeable on them.
Nothing in the sub-section shall be deemed to affect any power conferred upon a Court
under rule 6 of Order II of the Code of Civil Procedure, 1908 (Central Act V of 1908).
(4) The provisions of this section shall apply mutatis mutandis to memoranda of
appeals, applications, petitions and written statements.
Explanation.—For the purpose of this section, a suit for possession of immovable
property and for mesne profits shall be deemed to be based on the same cause of action.
7. Determination of market value.— (1) Save as otherwise provided, where the fee payable
under this Act depends on the market value of any property, such value shall be determined as
on the date of presentation of the plaint.
(2) The 1[market value of agricultural land] in suits falling under section 25 (a), 25 (b),
27 (a), 29, 30, 37 (1), 37 (3), 38, 45 or 48 shall be deemed to be ten times the annual gross
profits of such land where it is capable of yielding annual profits minus the assessment if any
made to the Government.
(3) The market value of a building shall in cases where its rental value has been entered
in the registers of any local authority, be ten times such rental value and in other cases the
actual market value of the building as on the date of the plaint.
2
[(3A) The market value of any property other than agricultural land and building failing
under sub-sections (2) and (3) shall be the value it will fetch on the date of institution of the
suit.]
(4) Where the subject-matter of the suit is only a restricted or fractional interest in a
property, the market value of the property shall be deemed to be the value of the restricted or
fractional interest and the value of the restricted or fractional interest shall bear the same
proportion to the market value of the absolute interest in such properly as the net income
derived by the owner of the restricted or fractional interest bears to the total net income from
the property.
8. Set off or counter claim.—A written statement pleading a set off or counter claim shall be
chargeable with fee in the same manner as a plaint.
9. Documents falling under two or more descriptions.—Subject to the provisions of the last
preceding section, a document falling within two or more descriptions in this Act shall, where
the fees chargeable thereunder are different, be chargeable only with the highest of such fees:
Provided that, where one of such descriptions is special and another general, the fee
chargeable shall be the fee appropriate to the special description.
CHAPTER III
DETERMINATION OF FEE
10. Statement of particulars of subject-matter of suit and plaintiff’s valuation thereof.—In
every suit in which the fee payable under this Act on the plaint depends on the market value of
the subject-matter of the suit, the plaintiff shall file with the plaint, a statement in the prescribed
form, of particulars of the subject-matter of the suit and his valuation thereof unless such
particulars and the valuation are contained in the plaint.

1. Substituted by Act 6 of 1991.

2. Inserted by Act 6 of 1991.
 11. Decision as to proper fee in the High Court.—Where, in a suit instituted in the High
Court, in which a fee is payable under this Act, any difference arises between the officer whose
duty it is to see that proper fee is paid and any party as to the necessity of paying a fee or the
amount thereof, the question shall be referred to the Taxing Officer who shall decide the same:
Provided that, if in the opinion of the Taxing Officer, the question is one of general
importance, he may refer it to the Chief Justice of the High Court or such Judge or Judges of the
High Court as the Chief Justice shall appoint, either generally or specially in this behalf:
Provided further that, when the case comes up for disposal before the Court, the
decision of the Taxing Officer may be reviewed by the Court.
12. Decision as to proper fee in other Courts.— (1) In every suit instituted in any Court other
than the High Court, the Court shall before ordering the plaint to be registered, decide on the
materials and allegations contained in the plaint and on the materials contained in the
statement, if any, filed under section 10, the proper fee payable thereon, the decision being
however subject to review, further review and correction in the manner specified in the
succeeding sub-sections.
(2) Any defendant may, by his written statement filed before the first hearing of the suit
or before evidence is recorded on the merits of the claim but, subject to the next succeeding
sub-section, not later, plead that the subject-matter of the suit has not been properly valued or
that the fee paid is not sufficient. All questions arising on such pleas shall be heard and decided
before evidence is recorded affecting such defendant, on the merits of the claim. If the Court
decides that the subject-matter of the suit has not been properly valued or that the fee paid is not
sufficient, the Court shall fix a date before which the plaint shall be amended in accordance
with the Court’s decision and the deficit fee shall be paid. If the plaint be not amended or if the
deficit fee be not paid within the time allowed, the plaint shall be rejected and the Court shall
pass such order as it deems just regarding costs of the suit.
(3) A defendant added after issues have been framed on the merits of the claim may, if
the court so permits, plead that the subject-matter of the suit has not been properly valued or
that the fee paid is not sufficient. All questions arising on such pleas shall be heard and decided
before evidence is recorded affecting such defendant, on the merits of the claim, and if the
Court finds that the subject-matter of the suit has not been properly valued or that the fee paid is
not sufficient, the Court shall follow the procedure laid down in sub-section (2).
Explanation.—Nothing in this sub-section shall apply to a defendant added as a
successor or a representative in interest of a defendant who was on record before issues were
framed on the merits of the claim and who had an opportunity to file a written statement
pleading that the subject-matter of the suit was not properly valued or that the fee paid was not
sufficient.
(4) (a) Whenever a case comes up before a Court of Appeal it shall be lawful for the
Court, either of its own motion or on the application of any of the parties, to consider the
correctness of any order passed by the lower Court affecting the fee payable on the plaint or in
any other proceeding in the lower Court and determine the proper fee payable thereon.
Explanation.—A case shall be deemed to come before a Court of Appeal even if the
appeal relates only to a part of the subject-matter of the suit.
(b) If the Court of Appeal decides that the fee paid in the lower Court is not
sufficient, the Court shall require the party liable to pay the deficit fee within such time as may
be fixed by it.
(c) If the deficit fee is not paid within the time fixed and the default is in respect of
a relief which has been dismissed by the lower Court and which the appellant seeks in appeal,
the appeal shall be dismissed, but if the default is in respect of a relief which has been decreed
by the lower Court, the deficit fee shall be recoverable as if it were an arrear of land revenue.
 (d) If the fee paid in the lower Court is in excess, the Court shall direct the refund of
the excess to the party who is entitled to it.
(5) All questions as to value for the purpose of determining the jurisdiction of courts
arising on the written statement of a defendant shall be heard and decided before evidence is
recorded affecting such defendant, on the merits of the claim.
Explanation.—In this section, the expression “merits of the claim” refers to matters
which arise for determination in the suit, not being matters relating to the frame of the suit, mis-
joinder of parties and causes of action, the jurisdiction of the Court to entertain or try the suit or
the fee payable but inclusive of matters arising on pleas of res judicata, limitation and the like.
13. Additional fee on issues framed.—Where a party becomes liable to pay additional fee by
reason of an issue framed in the suit, the provisions of the last foregoing section shall apply to
the determination and levy of such additional fee subject to the modification that where the
party liable does not pay such additional fee within the time allowed, the Court shall strike off
the issue and proceed to hear and decide the other issues in the case.
14. Relinquishment of portion of claim.—A plaintiff who has been called upon to pay
additional fee may relinquish a part of his claim and apply to have the plaint amended so that
the fee paid would be adequate for the claim made in the plaint as amended. The Court shall
allow such application on such terms as it considers just and shall proceed to hear and decide
the claim made in the plaint as amended, provided that the plaintiff shall not be permitted at any
later stage of the suit to add to the claim the part so relinquished.
15. Fee payable on written statements-—Where fee is payable under this Act on a written
statement filed by a defendant, the provisions of section 12 shall apply to the determination and
levy of the fee payable on such written statement, the defendant concerned being regarded for
the said purpose as the plaintiff and the plaintiff or the co-defendant or the third party against
whom the claim is made being regarded as the defendant.
16. Fee payable on appeals etc.—The provisions of sections 10 to 14 relating to the
determination and levy of fee on plaints in suits shall apply mutatis mutandis to the
determination and levy of fee in respect of a memorandum of appeal, cross-objection or other
proceeding in second appeal or in an appeal under section 5 of the Kerala High Court Act,
1958.
17. Fee payable on petitions, applications, etc.—The provisions of sections 10 to 14 shall
apply mutatis mutandis to the determination and levy of fee in respect of petitions, applications
and other proceedings in Courts in the same way as they apply to the determination and levy of
fee on plaints in suits.
18. Court-fee Examiners.—(1) The High Court may depute officers to be designated
Court-fee Examiners to inspect the records of subordinate Courts with a view to examine the
correctness of representations made to, and orders passed by, Courts on questions relating to
valuation of subject-matter and sufficiency of fee in respect of proceedings in such Courts and
the Government shall, from time to time, fix the number of officers who may be so deputed to
inspect the records.
(2) Questions raised in reports submitted by such Court- fee Examiners and relating to
any suit, appeal or other proceeding pending in a Court shall be heard and decided by such
Court; and for the avoidance of doubt it is hereby declared that in hearing and deciding a
question raised in any such report, it shall be lawful for the Court to review an earlier decision
given by the Court on the same question.
19. Inquiry and commission.—For the purpose of deciding whether the subject-matter of a
suit or other proceeding has been properly valued or whether the fee paid is sufficient, the
Court may hold such inquiry as it considers proper and may, if it thinks fit, issue a commission
to any proper person directing him to make such local or other investigation as may be neces-
sary and to report thereon to the Court and the Court may pass appropriate orders as to costs.
20. Notice to Government.—In any inquiry relating to the fee payable on a plaint, written
statement, petition, memorandum of appeal or other document, or to the valuation of the
subject-matter of the claim to which the plaint, written statement, petition, memorandum of
appeal or other document relates, in so far as such valuation affects the fee payable, the Court
may, if it considers it just or necessary to do so, give notice to the Government or to such
officer as may be prescribed by the Government; and where such notice is given, the
Government shall be deemed to be a party to the suit or other proceeding as respects the
determination of the question or questions aforesaid; and the Court’s decision on such question
or questions shall, when it passes a decree or final order in such suit or proceeding, be deemed
to form part of such decree or final order.

CHAPTER IV
COMPUTATION OF FEE.

21. Fee how reckoned.—The fee payable under this Act shall be determined or computed in
accordance with the provisions of this Chapter, Chapter VI, Chapter IX and Schedules I and II.
22. Suits for money.—In a suit for money (including a suit for damages or compensation, or
arrears of maintenance, of annuities, or of other sums payable periodically), fee shall be
computed on the amount claimed.
23. Suits for maintenance and annuities.—In the suits hereinafter mentioned, fee shall be
computed as follows: —
(a) In a suit for maintenance, on the amount claimed to be payable for one year;
(b) in a suit for enhancement or reduction of maintenance, on the amount by which the
annual maintenance is sought to be enhanced or reduced;
(c) in a suit for annuities or other sums payable periodically, on five times the amount
claimed to be payable for one year:
Provided that, where the annuity is payable for less than five years, the fee shall be
computed on the aggregate of the sums payable:
Provided further that, a suit for enhancement of maintenance shall be instituted in a
court which will have jurisdiction to receive a suit for maintenance at the enhanced rate
claimed and one for reduction of maintenance shall be instituted in a court which will have
jurisdiction to receive a suit for maintenance at the rate which is sought to be reduced.
24. Suits for movable property.—(1) In a suit for movable property other than documents of
title, fee shall be computed—
(a) where the subject-matter has a market value, on such value; or
(b) where the subject-matter has no market value, on the amount at which the relief
sought is valued in the plaint.
(2) (a) In a suit for possession of documents of title, fee shall be computed on one-fourth
of the amount or of the market value of the property secured by the document—
(i) where the plaint alleges denial of the plaintiff’s title to the money or the property
secured by the document, or
(ii) where an issue is framed regarding the plaintiff's title to the money or the property
secured by the document:
Provided that, where the allegation in the plaint or the issue framed relates only to a
portion of the amount or property, fee shall be computed on one-fourth of such portion of the
amount or on one-fourth of the market value of such portion of the property.

(b) In a suit for possession of documents of title where the plaintiff’s title to the
money or the property secured by the document is not denied, fee shall be computed on the
amount at which the relief sought is valued in the plaint.
Explanation I.—The expression “document of title” means a document which purports
or operates to create, declare, assign, limit or extinguish, whether in present or in future, any
right, title or interest, whether vested or contingent, in any property.
Explanation II.—When the main document of title has been valued and court fee paid
on that basis, no additional court fee shall be leviable on documents of title which are
subsidiary title deeds.
25. Suits for declaration.—In a suit for a declaratory decree or order, whether with or without
consequential relief, not falling under section 26—
(a) where the prayer is for a declaration and for possession of the property to which the
declaration relates, fee shall be computed on the market value of the property or on rupees
1
[rupees one thousand], whichever is higher;
(b) where the prayer is for a declaration and for consequential injunction and the relief
sought is with reference to any immovable property, fee shall be computed on one-half of the
market value of the property or on 2[rupees one thousand] whichever is higher;
(c) where the prayer relates to the plaintiff’s exclusive right to use, sell, print or exhibit
any mark, name, book, picture, design or other thing and is based on an infringement of such
exclusive right, fee shall be computed on the amount at which the relief sought is valued in the
plaint or on 3[rupees one thousand], whichever is higher;
(d) in other cases—
(i) where the subject-matter of the suit is capable of valuation fee shall be computed
on the market value of the property; and
(ii) where the subject-matter of the suit is not capable of valuation’ fee shall be
computed on the amount at which the relief sought is valued in the plaint or on 4[ rupees one
thousand], whichever is higher.
26. Adoption Suits.—In a suit for a declaration in regard to the validity or invalidity of an
adoption or the factum of an adoption, fee shall be payable at the following rates: —
5
[(i) In a Munsiff’s Court Rupees fifty if the market value of the
property involved in or affected by the
relief is Rs.5000 or less.
Rupees one hundred and fifty if it
exceeds Rs.5000 but does not exceed
Rs.15,000.
(ii) In a Sub-Court or a Rupees five hundred.]
District Court

1. Substituted by Act 6 of 1991.

2. Substituted by Act 6 of 1991.
3. Substituted by Act 6 of 1991.
4. Substituted by Act 6 of 1991.
5. Substituted by Act 6 of 1991.
 27. Suits for injunction.—In a suit for injunction—
(a) where the relief sought is with reference to any immovable property; and
(i) where the plaintiff alleges that his title to the property is denied, or
(ii) where an issue is framed regarding the plaintiff’s title to the property,
fee shall be computed on one-half of the market value of the property or on rupees 1[rupees five
hundred], whichever is higher;
(b) where the prayer relates to the plaintiff’s exclusive right to use, sell, print or exhibit
any mark, name, book, picture, design or other thing and is based on an infringement of such
exclusive right, fee shall be computed on the ‘amount’ at which the relief sought is valued in
the plaint or on 2[rupees five hundred], whichever is higher;
(c) in any other case, whether the subject-matter of the suit has a market value or not, fee
shall be computed on the amount at which the relief sought is valued in the plaint or on 3[rupees
five hundred], whichever is higher:
4
[Provided that where the relief sought by the plaintiff is in respect of money sought to
be recovered from him such relief shall not, for the purpose of computation of fee, be valued at
an amount less than one half of the amount sought to be so recovered.]
28. Suits relating to trust property.—In a suit for possession or joint possession of trust
property or for a declaratory decree, whether with or without consequential relief in respect of
it, between trustees or rival claimants to the office of trustee or between a trustee and a person
who has ceased to be trustee, fee shall be computed on one-fifth of the market value of the
property subject to a maximum fee of rupees two hundred or where the property has no market
value on rupees one thousand:
Provided that, where the property does not have a market value, value for the purpose
of determining the jurisdiction of courts shall be such amount as the plaintiff shall state in the
plaint.
Explanation.—For the purpose of this section, property comprised in a Hindu, Muslim
or other religious or charitable endowment shall be deemed to be trust property and the
manager of any such property shall be deemed to be the trustee thereof.
29. Suits for possession under the Specific Relief Act, 1877.—In a suit for possession of
immovable property under section 9 of the Specific Relief Act, 1877 (Central Act 1 of 1877),
fee shall be computed on one-third of the market value of the property or on rupees one
hundred and fifty, whichever is higher.
30. Suits for possession not otherwise provided for.—In a suit for possession of immovable
property not otherwise provided for, fee shall be computed on the market value of the property
or on 5[rupees one thousand], whichever is higher.
31. Suits relating to easements.—In a suit relating to an easement, whether by the dominant
or the servient owner, or to a licence as defined in the law relating to easements for the time
being in force, fee shall be computed on the amount at which the relief sought is valued in the
plaint, or on 6[rupees one thousand], whichever is higher:

1. Substituted by Act 6 of 1991.

2. Substituted by Act 6 of 1991.
3. Substituted by Act 6 of 1991.
4. Added by Act 6 of 1991.
5. Substituted by Act 6 of 1991.
6. Substituted by Act 6 of 1991.
 Provided that, where compensation is claimed besides other relief relating to such
easement or licence, fee shall be paid on the amount claimed as compensation in addition to the
fee payable on such other relief.
32. Pre-emption suits.—In a suit to enforce a right of pre-emption, fee shall be computed on
the amount of the consideration for the sale which the pre-emptor seeks to avoid or on the
market value, whichever is less.
33. Suits relating to mortgages.—(1) In a suit to recover the money due on a mortgage, fee
shall be computed on the amount claimed.
Explanation.—It is immaterial that sale of the mortgaged property is not prayed for.
(2) Where, in such a suit, the holder of a prior mortgage or charge is impleaded and he
prays in his written statement that the amount due on his mortgage or charge be determined and
that the decree contains a direction for the payment of such amount to him, fee shall be payable
on the written statement computed on the amount claimed:
Provided that, where the holder of the mortgage or charge has paid a fee in any other
proceeding on the claim to which his written statement relates, credit shall be given for the fee
paid by him in such other proceeding.
(3) Where, in such a suit, the mortgaged property is sold and the holder of a prior or
subsequent mortgage or charge applies for payment to him, out of the sale proceeds, of the
amount due on his mortgage or charge, such holder of the prior or subsequent mortgage or
charge shall pay on his application a fee computed on the amount claimed by him:
Provided that, where such holder of the mortgage or charge is a party to the suit in which
the sale was held and has paid fee on the written statement filed by him in the suit, no fee shall
be payable by him on the application for payment out of the sale proceeds:
Provided further that, where the holder of the mortgage or charge, not being a party to the
suit in which the sale is held, has paid a fee in any other proceeding on the claim to which his
application relates, credit shall be given for the fee paid by him in such other proceeding.
(4) In a suit by a co-mortgagee for the benefit or himself and other co-mortgagees, fee
shall be computed on the amount claimed on the entire mortgage:
Provided that, where a co-mortgagee impleaded as defendant in such suit claims on the
entire mortgage a larger sum than is claimed in the plaint, the difference between the fee
computed on the entire sum claimed in such defendant’s written statement and the fee
computed on the entire sum claimed in the plaint shall be payable on the written statement.
Explanation.—Nothing in this sub-section shall be construed as affecting the law of
limitation.
(5) (a) In a suit by a sub-mortgagee to recover the amount claimed on the sub-mortgage
by sale of the mortgagee’s interest in the mortgaged property, fee shall be computed on the
amount claimed under the sub-mortgage.
(b) In a suit by a sub-mortgagee, if the prayer is for the sale of the property mortgaged
to the original mortgagee and the original mortgagor is also impleaded as a defendant, fee shall
be computed on the entire amount claimed on the original mortgage which is sub-mortgaged to
him.
(6) Where the holder of a prior or subsequent mortgage or charge is impleaded in a suit
by a co-mortgagee to which subsection (4) applies, or in a suit by a sub-mortgagee to which
sub-section (5) applies, the provisions of sub-sections (2) and (3) shall apply mutalis mutandis
to a written statement or an application filed by such holder of mortgage or charge.
 (7) Where the original mortgagee who is impleaded in a suit to which the provisions of
sub-section (5) (b) apply claims on the mortgage sub-mortgaged by him a larger amount than is
claimed in the plaint, the provisions of sub-section (4) shall apply mulatis mutandis to the
written statement of such mortgager.
(8) In a suit against a mortgagee for redemption of a mortgage, fee shall be computed
on the amount due on the mortgage as stated in the plaint or on one-fourth of the principal
amount secured under the mortgage, whichever is higher:
Provided that, where the amount due on the mortgage is found to be more than the
amount on which fee has been paid by the plaintiff, no decree shall be passed until the deficit
fee is paid:
Provided further that, in the case of a usufructuary or anomalous mortgage, if the
plaintiff prays for redemption as well as for accounts of surplus profits, fee shall be levied
separately on the relief for accounts as in a suit for accounts.
(9) In a suit by mortgagee to foreclose the mortgage or, where the mortgage is made by
conditional sale, to have the sale declared absolute, fee shall be computed on the amount
claimed in the plaint by way of principal and interest.
34. Suits relating to kanams.— (1) A suit by a landlord for recovery of possession of property
transferred by way of kanam or kanam-kuzhikanam shall be deemed to involve the reliefs of
redemption and ejectment, and fee shall be levied in respect of each of the reliefs, that is to say,
on the kanartham in respect of the relief of redemption and on one year’s michavaram or rent in
respect of the relief of ejectment.
(2) If in any such suit, arrears of michavaram or rent or damages or both are also sought
to be recovered, fee shall be levied also on the amount of such arrears or damages or both:
Provided that, where the plaintiff seeks to set off the kanartham and the value of the
improvements due by him to the defendant against arrears of michavaram or rent due to him,
fee shall be levied only on the balance claimed; and if the amount ascertained to be due to him
exceeds the amount as estimated by the plaintiff, no decree shall be passed until the difference
between the fee actually paid and the fee which would have been payable had the suit
comprised the whole of the amount so ascertained is paid. If the additional fee is not paid
within such time as the Court may fix, the decree shall be limited to the amount to which the fee
paid extends.
35. Suits for accounts.—(1) In a suit for accounts, fee shall be computed on the amount sued
for as estimated in the plaint or on 1[rupees one thousand] whichever is higher.
(2) Where the amount payable to the plaintiff as ascertained in the suit is in excess of
the amount as estimated in the plaint, no decree directing payment of the amount as so
ascertained shall be passed until the difference between the fee actually paid and the fee that
would have been payable had he suit comprised the whole of the amount so ascertained, is paid.
If the additional-fee is not paid, within such time as the Court may fix the decree shall be
limited to the amount to which the fee paid extends.
(3) Where in any such suit it is found that any amount is payable to the defendant, no
decree shall be passed in his favour until he pays the fee due on the amount.
36. Suits for dissolution of partnership.— (1) In a suit for dissolution of partnership and
accounts or for accounts of dissolve partnership, fee shall be computed on the value of the
plaintiff’s share in the partnership as estimated by the plaintiff.

1. Substituted by Act 6 of 1991.

 (2) If the value of the plaintiff’s share as ascertained in the suit exceeds the value as
estimated in the plaint, no decree, or where there has been a preliminary decree, no final decree,
shall be paid in favour of the plaintiff, no payment shall be made out of the assets of the
partnership and no property shall be allotted as for the plaintiff’s share, until the difference
between the fee actually paid and the fee that would have been payable had the suit comprised
the whole of the value so ascertained, is paid.
(3) No final decree shall be passed, no money shall be paid and no allotment of property
shall be made in favour of a defendant in any such suit as, for or on account of his share of the
assets of the partnership, until the fee computed on the amount or value of his share of the
assets of the partnership, is paid.
37. Partition suits.— (1) In a suit for partition and separate possession of a share of joint
family property or of property owned, jointly or in common, by a plaintiff who has been
excluded from possession of such property, fee shall be; computed on the market value of the
plaintiff’s share.
(2) In a suit for partition and separate possession of joint family property or property
owned, jointly or in common, by a plaintiff who is in joint possession of such property, fee
shall be paid at the following rates: —
When the plaint is presented to—
1
(i) a Munsiff’s Court [Rupees fifty]
2
[(ii) a Sub-Court or a Rupees three hundred].
District Court
(3) Where, in a suit falling under sub-section (1) or sub-section (2), a defendant claims
partition and separate possession of his share of the property, fee shall be payable on his
written statement computed on half the market value of his share or at half the rates specified in
sub-section (2), according as such defendant has been excluded from possession or is in joint
possession.
(4) Where, in a suit falling under sub-section (1) or sub-section (2), the plaintiff or the
defendant seeks cancellation of decree or other document of the nature specified in section 40,
separate fee shall be payable on the relief of cancellation in the manner specified in that section.
38. Suits for joint possession.—In a suit for joint possession of joint family property or of
properly owned, jointly or in common, by a plaintiff who has been excluded from possession,
fee shall be computed on the market value of the plaintiff's share.
39. Administration suits.—(1) In a suit for the administration of an estate, fee shall be levied
on the plaint at the rates specified in section 50.
(2) Where any amount or share or part of the assets of the estate is found due to the
plaintiff, and the fee computed on the amount or the market value of such share or part of the
assets exceeds the fee paid on the plaint, no payment shall be made and no decree directing
payment of money or confirming title in such share or part of the asset shall be passed until the
difference between the fee actually paid and the fee computed on the amount or value of the
property is paid.
(3) No payment shall be made no decree directing payment of money or confirming
title to any share or part of the assets of the estate shall be passed in favour of a defendant in a
suit for administration, until the fee computed on the amount or value of such share or part of
such assets is paid by such defendant.

1. Substituted by Act 6 of 1991.

2. Substituted by Act 6 of 1991,
 (4) In computing the fee payable by a plaintiff or by a defendant under sub-section (2)
or sub-section (3), credit shall be given for the fee, if any, paid by such plaintiff or by such
defendant in any other proceeding in respect of the claim on the basis of which such amount or
share or part of the assets of the estate becomes due to such plaintiff or to such defendant.
40. Suits for cancellation of decrees etc.— (1) In a suit for cancellation of a decree for money
or other property having a money value or other document which purports or (operates to
create, declare, assign, limit or extinguish, whether in present or in future, any right, title or
interest in money, movable or immovable property, fee shall be computed on the value of the
subject-matter of the suit, and such value shall be deemed to be—
if the whole decree or other document is sought to be cancelled, the amount or value of
the property for which the decree was passed or other document was executed;
if a part of the decree or other document is sought to be cancelled, such part of the
amount or value of the property.
(2) If the decree or other document is such that the liability under it cannot be split up
and the relief claimed relates only to a particular item of property belonging to the plaintiff or to
the plaintiff’s share in any such property, fee shall be computed on the value of such property
or share or on the amount of the decree, whichever is less.
Explanation.—A suit to set aside an award shall be deemed to be a suit to set aside a
decree within the meaning of this section.
41. Suits to set aside attachment, e t c — ( 1 ) In a suit to set aside an attachment by a Civil or
Revenue Court of any property, movable or immovable, or of any interest therein or of any
interest in revenue, or to set aside an order passed on an application made to set aside the
attachment, fee shall be computed on the amount for which the property was attached or on
one-fourth of the market value of the property attached, whichever is less.
(2) In a suit to set aside any other summary decision or order of a Civil or Revenue
Court, if the subject-matter of the suit has a market value, fee shall be computed on one-fourth
of such value, and in other cases, fee shall be payable at the rates Specified in section 50.
Explanation —For the purpose of this section, the Registrar of Co-operative Societies
shall be deemed to be a Civil Court.
42. Suits for specific performance.- In a suit for specific performance, whether with or
without possession, fee shall be payable-
(a) in the case of a contract of sale, computed on the amount of the consideration;
(b) in the case of a contract of mortgage, computed on the amount agrees to be secured by
the mortgage;
(c) in the case of a contract of lease, computed on the aggregate amount of the fine or
premium if any, and of the average of the annual rent agreed to be paid;
(d) in the case of a contract of exchange, computed on the amount of the consideration, or
as the case may be on the market value of the property, sought to be got in exchange;
(e) in other cases, where the consideration for the promise sought to be enforced has a
market value computed on such market value, or where such consideration has no market value
at the rates specified in section 50.
43. Suits between landlord and tenant.— (1) In the following suits between landlord and
tenant, namely : —
(a) for enhancement of rent;
(b) for recovery of immovable property from which a tenant has been illegally ejected by
the landlord;
(c) for establishing or disproving a right of leasehold;
fee shall be levied on the amount of rent for the immovable property to which the suit relates,
payable for the year next before the date of presenting the plaint.
(2) In a suit for recovery of immovable property from a tenant including a tenant
holding over after the termination of a tenancy, fee shall be computed on the premium, if any,
and on the rent payable for the year next before the date of presenting the plaint.
Explanation —Rent includes also damages for use and occupation payable by a tenant
holding over.
(3) In a suit for reduction or apportionment of rent, fee shall be levied on the amount of
rent sought to be reduced or on the amount of rent that is sought to be apportioned.
44. Suits for mesne profits.— (1) In a suit for mesne profits or for immovable property and
mesne profits, fee shall in respect of mesne profits be computed, where the amount is stated
approximately and sued for, on such amount. If the profits ascertained to be due to the plaintiff
are in excess of the profits as approximately estimated and sued for, no decree shall be passed
until the difference between the fee actually paid and the fee that would have been payable had
the suit comprised the whole of the profits so ascertained is paid.
(2) Where a decree directs an enquiry as to the mesne profits which have accrued on the
property, whether prior or subsequent to the institution of the suit, no final decree shall be
passed till the difference between the fee actually paid and the fee which would have been
payable had the suit comprised the whole of the profits accrued due till the date of such decree
is paid.
(3) Where, for a period subsequent to the date of the decree or final decree, such decree
or final decree directs payment of mesne profits at a specified rate, such decree or final decree
shall not be executed until the fee computed on the amount claimed in execution has been paid.
45. Suits under the Survey and Boundaries Act.—In a suit under section 14 of the Madras
Survey and Boundaries Act, 1923, section 13 of the Travancore Survey and Boundaries Act of
l094 or section 14 of the Cochin Survey Act, II of 1074, fee shall be computed on one-half of
the market value of the property affected by the determination of the boundary or on 1[rupees
one thousand], whichever is higher.
46. Suits to alter or cancel entry in a register.—In a suit to alter or cancel any entry in a
revenue register of the names of proprietors of the land or others interested in such land, the fee
payable shall be fifteen rupees.
47. Suits relating to public matters.—In a suit for relief under section 14 of the Religious
Endowments Act, 1863 (Central Act XX of 1863) or under section 91 or section 92 of the Code
of Civil Procedure, 1908 (Central Act V of 1908), the fee payable shall be ten rupees.
48. Interpleader suits.— (1) In an interpleader suit, fee shall be payable on the plaint at the
rates specified in section 50.
(2) Where issues are framed as between the claimants, fee shall be payable computed
on the amount of the debt or the money or the market value of other property, movable or
immovable, which forms the subject-matter of the suit. In levying such fee, credit shall be
given for the fee paid on the plaint; and the balance of the fee shall be paid in equal shares by
the claimants who claim the debt or the sum of money or the property adversely to each other.

1. Substituted by Act 6 of 1991.

 (3) Value for the purpose of determining the jurisdiction of courts shall be the amount
of the debt, or the sum of money or the market value of other property to which the suit relates.
49. Third party proceedings.—In third party proceedings, fee shall be levied on one half of
the value of the contribution or indemnity claimed against a third party or against a
co-defendant if a claim is made against him :
Provided that, if the suit against the defendant who has filed the third party notice is
dismissed, wholly or in part, he shall be entitled to a refund of the whole or a proportionate part
of the fee paid by him.
Explanation.-The provisions of this section shall also apply to counter-claims made in
third party proceedings.
50. Suits not otherwise provided for.—In suits not otherwise provided for, fee shall be
payable at the following rates : —

1
[(i) In a Revenue Court - Rupees twenty-five
(ii) In a Munsiff's Court - Rupees fifty
(iii) In a Sub-Court or a District Court - Rupees two hundred if the value of the
subject matter is Rs. 25,000 or less; and
rupees four hundred if the value of the
subject matter is above Rs. 25,000.]
51. Fee on memorandum of appeal against order relating to compensation.—The 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 acquisition of property for public purposes
shall be computed on the difference between the amount awarded and the amount claimed by
the appellant.
52. Appeals.—The fee payable in an appeal shall be the same as the fee that would be payable
in the Court of first instance on the subject-matter of the appeal :
Provided that, in levying fee on a memorandum of appeal against a final decree by a
person whose appeal against the preliminary decree passed by the Court of first instance or by
the Court of appeal is pending, credit shall be given for the fee paid by such person in the
appeal against the preliminary decree:
2
[Provided further that one third of the fee payable in an appeal shall be paid at the stage
of admission of first appeal or second appeal as the case may be and the balance shall be paid
within such period, not later than fifteen days from the date of such admission as may be
specified by the court; in case the appeal is admitted:
Provided also that the court may, for sufficient reasons to be recorded in writing extend
the period upto thirty days.]
Explanation (1).—Whether the appeal is against the refusal of a relief or against the
grant of the relief, the fee payable in the appeal shall be the same as the fee that would be
payable on the relief in the Court of first instance.
Explanation (2).—Costs shall not be deemed to form part of the subject-matter of the
appeal except where such costs form themselves the subject-matter of the appeal or relief is
claimed as regards costs on grounds additional to, or independent of, the relief claimed
regarding the main subject-matter in the suit.

1. Substituted by Act 6 of 1991.

2. Added by Act 6 of 1991.
 Explanation (3).—In claims which include the award of interest subsequent to the
institution of the suit; the interest accrued during the pendency of the suit till the date of decree
shall be deemed to be part of the subject-matter of the appeal except where such interest is
relinquished.
Explanation (4).—Where the relief prayed for in the appeal is different from the relief
prayed for or refused in the Court of first instance, the fee payable in the appeal shall be the fee
that would be payable in the Court of first instance on the relief prayed for in the appeal.
Explanation (5).—Where the market value of the subject- matter of the appeal has to be
ascertained for the purpose of computing or determining the fee payable, such market value
shall be ascertained as on the date of presentation of the plaint.
1
[52A. Fees on Memorandum of Appeal against the order of Income Tax Appellate Tribunal
and Wealth Tax Appellate Tribunal.-Notwithstanding anything contained in section 52, the fee
payable on a Memorandum of Appeal filed before the High Court against the order of Income
Tax Appellate Tribunal under the Income Tax Act, 1961 (Central Act 43 of 1961) and of the
Wealth Tax Appellate Tribunal under the Wealth Tax Act, 1957 (Central Act 27 of 1957),
shall, respectively, be at the rates specified in sub-items (C) and (D) of item (iii) of article 3 of
Schedule II.]

CHAPTER V
VALUATION OF SUITS

53. Suits not otherwise provided for.— (1) In a suit as to whose value for the purpose of
determining the jurisdiction of courts, specific provision is not otherwise made in this Act or in
any other law, value for that purpose and value for the purpose of computing the fee payable
under this Act shall be the same.
(2) In a suit where fee is payable under this Act at a fixed rate, the value for the purpose
of determining the jurisdiction of courts shall be the market value or where it is not possible to
estimate it at a money value such amount as the plaintiff shall state in the plaint.
54. Procedure where objection is taken on appeal or revision that a suit or appeal was not
properly valued for jurisdictional purposes.— (1) Notwithstanding anything contained in
section 99 of the Code of Civil Procedure, 1908 (Central Act V of 1908), an objection that by
reason of the over-valuation or under-valuation of a suit or appeal, a Court of first instance or
lower appellate Court which had not jurisdiction with respect to the suit or appeal exercised
jurisdiction with respect thereto shall not be entertained by an appellate Court, unless—
(a) the objection was taken in the Court of first instance at or before the hearing at
which issues were first framed and recorded, or in the lower appellate Court in the
memorandum of appeal to that Court, or
(b) the appellate Court is satisfied, for reasons to be recorded by it in writing, that the
suit or appeal was over-valued, or under-valued and that the over-valuation or under-valuation
thereof has prejudicially affected the disposal of the suit or appeal on its merits.
(2) If the objection was taken in the manner mentioned in clause (a) of sub-section (1),
but the appellate Court is not satisfied as to both the matters mentioned in clause (b) of that
sub-section and has before it the materials necessary for the determination of the other grounds
of appeal to itself, it shall dispose of the appeal as if there had been no defect of jurisdiction in
the Court of first instance or lower appellate Court.

1. Substituted by Act 29 of 2013.

 (3) If the objection was taken in that manner and the appellate Court is satisfied as to
both those matters and has not those materials before it, it shall proceed to deal with the appeal
under the rules applicable to the Court with respect to the hearing of appeals; but if it remands
the suit or appeal, or frames and refers issue for trial, or requires additional evidence to be
taken, it shall direct its order to a Court competent to entertain the suit or appeal.
(4) The provisions of this section with respect to an appellate Court shall, so far as they
can be made applicable, apply to a Court exercising revisional jurisdiction under section 115 of
the Code of Civil Procedure, 1908 (Central Act V of 1908), or other enactment for the time
being in force.

CHAPTER VI
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF
ADMINISTRATION

55. Application for probate or letters of administration.—(1) Every application for the grant
of probate or letters of administration shall be accompanied by a valuation of the estate in
duplicate in the form set forth in Part I of Schedule III.
(2) On receipt of such application the Court shall send a copy thereof and of the
valuation to the Collector of the district in which the estate is situated, or if the estate is situated
in more than one district, to the Collector of the district in which the most valuable portion of
the immovable property included in the estate is situated.
56. Levy of fee.— (1) The fee chargeable for the grant of probate or letters of administration
shall comprise—
a fee at the rate or rates prescribed in Article 6 of Schedule I, computed—
(a) where the application is made within one year of the date of death of the deceased, on
the market value of the estate on such date ; or
(b) where the application is made after the expiry of one year from such date, on the
market value of the estate on the date of the application:
Provided that property held in trust not beneficially or with general power to confer a
beneficial interest shall not be liable to any fee under this chapter.
Explanation.—Any member of a joint Hindu family governed by the Mitakshara Law
who applies for probate or letters of administration in respect of the estate of a deceased
member of the joint family shall pay a fee on the value of the share in the joint property which
the deceased would have received if a partition of the property had been made immediately
before his death.
(2) For the purpose of the computation of fee—
(a) the value of the items mentioned in Annexure B to Part I of Schedule III shall be
deducted from the value of the estate:
Provided that, when an application is made for probate or letters of administration in
respect of part only of an estate, no debt, no expenses connected with any funeral rites or
ceremonies and no mortgage encumbrance on any part of the estate other than that in respect of
which the application is made shall be deducted: .
Provided further that when, after the grant of a certificate under Part X of the Indian
Succession Act, 1925 (Central Act XXXIX of 1925), 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 latter grant shall be reduced by the amount of the fee paid in
respect of the former grant; .
 (b) the power of appointment which the deceased had over a property or which was
created under a will shall be taken into account, the value being taken to be the, value of the
property forming the subject-matter of the power.
57. Grant of probate.—The grant of probate or letters of administration shall not be delayed
by reason of the reference to the Collector under section 55, sub-section (2), or of a motion by
the Collector under section 59, sub- section (5); but the Court shall make no grant of probate or
letters of administration until it is satisfied that a fee not less than that prescribed by this Act has
been paid on the basis of the net value of the estate as furnished in the valuation accompanying
the application, or in the amended valuation filed under section 59, sub-section (3):
Provided that the Court may grant probate or letters of administration notwithstanding
that the prescribed fee has not been paid, to the Administrator-General in his official capacity
on his giving an undertaking to the satisfaction of the Court that the said fee will be paid within
such time as may be fixed by the Court.
58. Relief in cases of several grants.— (1) 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 payable under this Act in respect of the application for such grant has been paid
thereon, no fee shall be payable when a like grant is made in respect of the whole or any part of
the same property belonging to the same estate.
(2) Whenever such grant has been made in respect of any property forming part of an
estate, the amount of fee actually paid under this Act in respect thereof shall be deducted when
a like grant is made in respect of the property belonging to the same estate identical with or
including the property to which the former grant relates.
59. Inquiry by the Collector.— (1) The Collector to whom a copy of the application and of
the valuation has been sent under section 55, sub-section (2), shall examine the same and may
make or cause to be made by any officer subordinate to him such inquiry, if any, as he thinks fit
as to the correctness of the valuation or where a part only of the property is situated in his
district, of the valuation of that part, and may require the Collector of any other district in which
any part of the property is situated to furnish him with the correct valuation thereof.
(2) Any Collector required under sub-section (1) to furnish the correct valuation of any
property shall comply with the requisition after making or causing to be made by any officer
subordinate to him such inquiry, if any, as he thinks fit.
(3) If the Collector is of opinion that the applicant has under estimated the value of the
property of the deceased, he may, if he thinks fit, require the attendance of the applicant, either
in person or by his 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 underestimated,
may require the applicant to amend the valuation, and, if the application for probate or letters of
administration is pending in Court, to file a copy of the amended valuation in such Court.
(4) If, in any such case, the probate or letters of administration has or have been granted
and the applicant amends the valuation to the satisfaction of the Collector and the Collector
finds that a less fee has been paid than was payable according to the true value of the estate, he
shall proceed under section 61, sub-section (4); but if a higher fee has been paid than was paya-
ble according to the true value of the estate, the excess fee shall be refunded to the applicant.
(5) If the applicant 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 adminis-
tration 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 317 of the Indian Succession Act,
1925 (Central Act XXXIX of 1925).
 60. Application to Court and powers of Court.— (l) The Court shall, when moved by the
Collector under section 59, sub-section (5), hold or cause to be held by any Court or officer
subordinate to it an inquiry as to the true value at which the estate of the deceased should have
been estimated. The Collector shall be deemed to be a party to the inquiry.
(2) For the purposes of any such inquiry, the Court, or the Subordinate Court or the
officer authorized by the Court to hold the inquiry, may examine the applicant on oath either in
person or by commission, and may take such further evidence, as may be produced to prove the
true value of the estate, and where the inquiry has been entrusted to a Subordinate Court or
officer, such Court or officer shall return to the Court the evidence taken and report the result of
the inquiry and such report and the evidence so taken shall be evidence in the proceedings.
(3) The Court on the completion of the inquiry or on receipt of the report referred to in
sub-section (2), as the case may be, shall record a finding as to the true value at which the estate
should have been estimated and such finding shall be final.
(4) The Court may make such order in accordance with the provisions of the Code of
Civil Procedure, 1908 (Central Act V of 1908), as to the cost of the inquiry as it thinks fit.
61. Provision for cases where too low a fee has been paid.— (1) Where too low a 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, applies to the Collector in the
form set forth in Part II of Schedule III and pays within six months after the discovery of the
mistake or of any effects not known at the time to have belonged to the deceased, what is
wanting to make up the fee which ought to have been paid at first on such probate or letters, the
Collector shall, if satisfied that a low fee was paid in the first instance in consequence of a
mistake and without any intention of fraud or to delay the payment of the proper fee, cause the
probate or letters to be duly stamped.
(2) If, in a case falling under sub-section (1), the executor or administrator does not
within the six months referred to in that sub-section, pay the deficit fee, he shall forfeit a sum
equal to five times the deficit fee.
(3) If, on application being made under sub-section (1), the Collector is not satisfied
that the application was made within six months of the discovery of the mistake or of further
effects not included in the original valuation or that the payment of a low fee in the first
instance was not due to a bona fide mistake, he shall cause the probate or letters to be duly
stamped on payment of the deficit fee together with a penalty not exceeding five times such fee.
(4) If, after the grant of probate or letters of administration of an estate, it is found by the
Collector as a result of proceedings under section 59 or section 60 or otherwise, that a less fee
has been paid than was payable according to the true value of the estate, he shall cause the
probate or letters to be properly stamped on payment of the deficit fee, and if he is satisfied that
the original undervaluation was not bona fide, he shall levy in addition a penalty not exceeding
five times the deficit fee.
(5) The Board of Revenue may remit the whole or any part of the amount forfeited
under sub-section (2) or of any penalty under sub-section (3) or sub-section (4) .
62. Administrator to give proper security before letters stamped.—In case of letters of
administration on which too low a fee has been paid at first, the Collector shall not cause the
same to be duly stamped in the 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 has been
then ascertained.
63. Relief when too high a fee has been paid.—(1) If, at any time after the grant of the probate
or letters of administration of an estate, it is discovered that a higher fee has been paid than was
payable according to the true value of the estate, the executor or administrator, as the case may
be, may apply for a refund to the Collector to whom a copy of the valuation of the estate was
sent under section 55, sub-section (2). The application shall be accompanied by an amended
valuation in the form set forth in Part II of Schedule III together with the probate or letters of
administration upon which a refund is sought.
(2) If the Collector is satisfied that the amended valuation is correct, he shall—
(i ) endorse a certificate on the stamped probate or letters of administration to the
effect that so much of the fee represented by the stamp or stamps used has been refunded; and
(ii) refund the difference between the fee originally paid and that which should
have been paid:
Provided that, no refund shall be granted under this section unless the application for
refund is made within three years of the date of the grant of the probate or letters of adminis-
tration, or within such further period as the Collector may allow.
If, by reason of any legal proceedings, 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 period of three years, the Collector may allow such further time
for making the claim as may appear to him to be reasonable under the circumstances.
If the Collector does not grant a refund, the executor or administrator as the case may
be, may apply to the Board of Revenue for an order of refund. An application for such refund
should be accompanied by an amended valuation in the form set forth in Part II of Schedule III.
64. Recovery of penalties, etc.—Any excess fee found to be payable by an applicant for
probate or letters of administration or by an executor or administrator, or any costs under
section 60, sub-section (4) or any penalty or forfeiture payable by any such executor or
administrator may, on the certificate of the Board of Revenue, be recovered from the executor
or administrator as if it were an arrear of land revenue.
65. Powers of Board of Revenue.—The powers and duties of the Collector under this Chapter
shall be subject to the control of the Board of Revenue.

CHAPTER VII
REFUNDS AND REMISSIONS
66. Refund in cases of delay in presentation of plaint etc.—(1) Where a plaint or
memorandum of appeal is rejected on the ground of delay in its representation, or where the fee
paid on a plaint or memorandum of appeal is deficient and the deficiency is not made good
within the time allowed by law or granted by the Court, or the delay in payment of the deficit
fee is not condoned and the plaint or memorandum of appeal is consequently rejected, the
Court shall direct the refund to the plaintiff or the appellant, of the fee paid on the plaint or
memorandum of appeal which has been rejected.
(2) Where a memorandum of appeal is rejected on the ground that it was not presented
within the time allowed by the law of limitation, one-half of the fee shall be refunded.
67. Refund in cases of remand.—(l) Where a plaint or memorandum of appeal which has
been rejected by the lower Court is ordered to be received, or where a suit is remanded
in appeal for a fresh decision by the lower Court, the Court making the order or remanding the
appeal may direct the refund to the appellant of the full amount of fee paid on the
memorandum of appeal; and, if the remand is on second appeal, also on the memorandum of
appeal in the first appellate Court.
(2) Where an appeal is remanded in Second Appeal for a fresh decision by the lower
appellate Court, the High Court remanding the appeal may direct the refund to the appellant
of the full amount of fee paid on the memorandum of Second Appeal if the remand is in Second
Appeal:
Provided that, no refund shall be ordered if the remand was caused by the fault of the
party who would otherwise be entitled to a refund:
Provided further that, if the order of remand does not cover the whole of the
subject-matter of the suit, the refund shall not extend to more than so much fee as would have
been originally payable on that part of the subject-matter in respect whereof the suit has been
remanded.
68. Refund where Court reverses or modifies former decision on ground of mistake.—Where
an application for a review of judgment is admitted on the ground of some mistake or error
apparent on the face of the record, and on the rehearing the Court reverses or modifies its
former decision on that ground, it shall direct the refund to the applicant of so much of the fee
paid on the application as exceeds the fee payable on any other application to such Court under
Article 11(g) and (t) of Schedule II.
69. Refund in cases of compromise or when Suit is decided on the admission of Parties.—
When a suit or appeal is compromised or when a suit is decided solely on the admission of the
parties without any investigation, one-half of the Court fee paid on the plaint or memorandum
of appeal shall be ordered by the Court to be refunded to the parties by whom the same have
been paid respectively.
1
[Provided that no refund shall be ordered where only one-tenth of the amount of fee on
plaint as required by Section 4A or one-third of the amount of fee on memorandum of appeal as
required by Section 52 has been paid by the parties.]
2
[69A. Refund of court fee in case where the dispute is settled under section 89 of the Code of Civil
Procedure.-Where a suit, appeal or other Proceeding before any court is settled by recourse to section
89 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908), the whole court fee paid on the
plaint/Memorandum of Appeal or other Proceedings, except in interlocutory matters, shall be ordered
by the court to be refunded to the parties concerned by whom the court fee was paid.]
70. Refund of fee paid by mistake or inadvertence.—The fee paid by mistake or inadvertence
shall be ordered to be refunded.
71. Instruments of partition.—Where the final decree in a partition suit has been engrossed
on non-judicial stamps furnished by the parties, the Court shall order the refund to the parties of
so much of the valued fee paid by them as is equal to the value of the non-judicial stamps
furnished by them.
72. Exemption of certain documents.— Nothing contained in this Act shall render the
following documents chargeable with any fee: —
(i) Mukhtarnama, vakalatnama or other written authority to institute or defend a suit
when executed by a member of any of the Armed Forces of the Union not in civil employment;
(ii) memorandum of appearance filed by advocates or pleaders when appearing for
persons proceeded against in criminal cases;
(iii) plaints and other documents in suits filed in village courts;
(iv) plaints in suits before Collectors under Madras Regulation XII of 1816;
(v) application or petition to a Collector or other Officer making a settlement of land
revenue, or to the Board of Revenue relating to matters connected with the assessment of land,
or with the ascertainment of rights thereto or interest therein, if presented previous to the final
confirmation of such settlement;

1. Added by Act 6 of 1991.

2. Inserted by Act 29 of 2013.
 (vi) application relating to a supply for irrigation of water belonging to Government;
(vii) application for leave to extend cultivation or to relinquish land, when presented to
an officer of land revenue by a person holding, under a direct engagement with Government,
land of which revenue is settled but not permanently;
(viii) application for service of notice of relinquishment of land or of enhancement of
rent;
(ix) written authority to an agent to distrain;
(x) first application (other than a petition containing a criminal charge of information)
for the summons of a witness or other person to attend either to give evidence or to produce a
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;
(xi) bail bonds in criminal cases other than bail bonds in village courts, recognizances to
prosecute or give evidence and recognizances for personal appearance or otherwise;
(xii) petition, application, charge or information respecting any offence when
presented, made or laid to or before a police officer, or to or before the heads of villages or the
village police;
(xiii) petition by a prisoner or other person in duress or under restraint or any Court or
its officer;
(xiv) complaint of a public servant as defined in the Indian Penal Code (Central Act
XLV of 1860);
(xv) application for permission to cut timber in Government forests or otherwise
relating to such forests not being applications from forest contractors for extending the period
of their leases; .
(xvi) application for the payment of money due by the Government to the applicant,
1
[including an application] for refund of lapsed deposit made six months after the date on
which the amount lapsed to the Government;
(xvii) petition of appeal against any municipal tax;
(xviii) application for compensation under any law, for the time being in force relating
to the acquisition of property for public purposes;
(xix) petition under section 48 of the Indian Christian Marriage Act, 1872 (Central Act
XV of 1872);
(xx) petition or appeal by a Government servant or a servant of the Court of Wards
when presented to any superior officer or Government against orders of dismissal, removal,
reduction in rank or suspension; copies of such orders filed with such appeals, and applications
for obtaining such copies;
(xxi) applications for refund of court-fees under the provisions of this Act;
(xxii) applications presented to Munsiffs in non-appealable cases;
(xxiii) requisitions made by the Government for copies of judgments and decrees or
orders or records in suits or proceedings.

1. Substituted by Act 6 of 1991.

 1
[(xxiv) petition in a suit under the Native Converts Marriage Dissolution Act, 1866
(Central Act 21 of 1866);
(xxv) petition, plaint or memorandum of appeal when presented to a court under the
Dissolution of Muslim Marriages Act, 1939 (Central Act 8 of 1939) ;
(xxvi) petition under the Indian Divorce Act, 1869 (Central Act 4 of 1869) excluding
petition under section 44 of that Act, and every memorandum of appeal under section 55 of that
Act;
(xxvii) plaint or memorandum of appeal under the Parsi Marriage and Divorce Act,
1936 (Central Act 3 of 1936) or a counter claim made under section 37 of that Act;
(xxviii) petition under sections 22, 23, 27 or 28 of the Special Marriage Act, 1954
(Central Act 43 of 1954);
(xxix) petition under sections 9, 10 or 13 of the Hindu Marriage Act, 1955 (Central Act
25 of 1955);
(xxx) undertaking under section 49 of the Indian Divorce Act, 1869 (Central Act 4 of
1869) ;
2
[ (xxxi) *****];
(xxxii) application for leave to sue as a pauper;
(xxxiii) application for leave to appeal as a pauper.]
73. Special procedure regarding suits by societies registered under the Societies Registration
Act.—Notwithstanding anything contained in this Act where a suit is filed by a society
registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Act XII of
1955 or the Societies Registration Act, 1860 (Central Act 21 of 1860) and the Collector of the
District certifies that the society is not in a position to pay the amount of fee chargeable on the
plaint under this Act, regard being had to the financial condition of the society, the plaint shall
be chargeable only with one half of the amount of the fee chargeable on it.
3
[73A. Special provision regarding suits, appeals, revision, etc. filed by or on behalf of the
Government before the Court.- Notwithstanding anything contained in any other provisions of
this Act, where a suit, appeal, revision, review or other pleadings or documents are filed or
presented by or on behalf of the Government or its officers in their official capacity before any
Court, no Court fee shall be chargeable in respect of such suit, appeal, revision, review or other
pleadings or documents under the provisions of this Act.]
74.Special provision regarding suits by registered trade union, member of Scheduled Castes,
etc.—(1) Notwithstanding anything contained in the foregoing provisions of this Act, the Court
shall, subject to the provisions of sub-section (2), admit the plaint in respect of the following
kinds of suit even though the fee chargeable under this Act has not been paid and after such
admission calculate the amount of court-fee chargeable in respect of the plaint under the
provisions of this Act, and, require the Collector of the District to pay the fee so chargeable—
(i) suits for money instituted by a registered trade union wherein the claim does not
exceed one thousand rupees;
4
[(ii) suits instituted by a member of a Scheduled Caste or a Scheduled Tribe whose
annual income does not exceed rupees twelve thousand and the amount of the claim does not
exceed rupees fifteen thousand];

1. Inserted by Act 6 of 1991.

2. Omitted by Act 2 of 2003.
3. Inserted by Act 2 of 2003.
4. Substituted by Act 6 of 1991.
 Explanation.—For the purpose of this clause Scheduled Caste and Scheduled Tribe
shall have the same meaning as in the Constitution of India.
(iii) suits for money instituted by a prisoner whose 1[annual income] does not exceed
2
[twelve thousand rupees] and wherein the claim does not exceed 3[fifteen thousand rupees];
(iv) suits for money filed by a co-operative society registered under the Co-operative
Societies Act for the time being in force against any person other than a member of the Society;
(v) suits for recovery of compensation under the Workmen’s Compensation Act, 1923
and for wages or bonus by workmen under the Industrial Disputes Act, 1947; and
(vi) suits for arrears of maintenance or for maintenance or for enhancement of
maintenance or for recovery of shares of their deceased husbands or parents in the family
property, filed by women or minors, where the 4[annual income] of such women or minors does
not exceed 5[twelve thousand rupees].
6
[****]
7
[(vii) suits by workmen against their employers in matters arising from their
employment;
(viii) suits for recovery of compensation arising out of accidents, filed by the injured
where the claim does not exceed rupees fifty thousand and filed by the legal heirs of the
deceased in such accidents where the claim does not exceed rupees One lakh;
(ix) suits by associations or societies registered under the Travancore-Cochin Literary,
Scientific and Charitable Societies Registration Act, 1955 (Act XII of 1955) or the Societies
Registration Act, 1860 (Central Act 21 of 1860), with one of their objects as protection of
public interest in the matter of environment, consumer protection, adulteration of food stuffs,
or other similar matter against the offenders, where the subject matter of the suit relates to any
of the above matters and the court finds that there is prima facie case of public interest;
(x) suits filed by ‘Poor persons’ as defined in the Rules relating to legal aid to the poor
applicable in the State from time to time, when the claim does not exceed rupees fifteen
thousand;
(xi) suits by any person serving in the Armed Forces, where the claim does not exceed
rupees fifteen thousand;
(xii) suits by ex-servicemen whose annual income does not exceed rupees twelve
thousand and the claim does not exceed rupees fifteen thousand;
(xiii) suits by unemployed handicapped persons whose annual income does not exceed
rupees twelve thousand and the claim does not exceed rupees fifteen thousand.]

1. Substituted by Act 6 of 1991.

2. Substituted by Act 6 of 1991.
3. Substituted by Act 6 of 1991.
4. Substituted by Act 6 of 1991.
5. Substituted by Act 6 of 1991.
6. Omitted by Act 6 of 1991.
7. Inserted by Act 6 of 1991.
 Provided that the plaintiff in the suit has not entered into any agreement with reference
to the subject-matter of the proposed suit under which any other person has obtained an interest
in such subject-matter or has not acquired by transfer inter vivos an interest in such
subject-matter and in cases covered by clauses (ii), (iii) and (iv) of sub-section (1) above, the
claim originates in favour of the plaintiff.
(2) Every plaint presented to the court under sub section (1) shall be accompanied by
such documents and records containing such particulars as may be prescribed to enable the
court to come to a finding whether the plaintiff in the suit is entitled to the concession under
sub-section (1) or not. The Court may for this purpose hold such inquiry as it deems fit. If upon
such inquiry the court finds that the allegations do not show a cause of action or. that the suit
appears to be barred by any law or that the plaintiff is not entitled to the concession under
sub-section (1) it shall require the plaintiff to pay the fee chargeable in respect of the plaint
under the provisions of this Act, and on such payment the plaint shall be deemed to have been
duly stamped at the time of presentation.
(3) On receipt of a requisition from the court under subsection (1) for payment of
court-fee the Collector shall pay the required fee within the time specified by the Court.
(4) Where in respect of a suit filed under sub-section (1), if the plaintiff succeeds in the
suit or where the suit is dismissed wholly or in part on the ground that the claim or portion of it
made in the suit is false or vexatious and the court records a finding to the effect that it is so, the
fee chargeable in respect of the plaint in the suit under the provisions of this Act, shall be
recoverable by the Government from the party ordered by the decree to pay the same and shall
be a first charge on the subject- matter of the suit.
(5) The Government shall have the right at any time to apply to the court to make an
order for the payment of court-fees under sub-section (4).
(6) All matters arising between the Government and any party to the suit under this
section shall be deemed to be questions arising between the parties to the suit within the
meaning of section 47 of the Civil Procedure Code.
(7) Where an order is made under this section the court shall forthwith cause a copy of
the decree or order to be forwarded to the Collector of the District who may without prejudice
to any other mode of recovery, recover the amount of court-fees specified therein from the
person or property liable for the payment as if it were an arrear of land revenue.
1
[74A. Special provision regarding certain appeals.‐(1) Notwithstanding anything contained
in the foregoing provisions of this Act, the Court shall admit the memorandum of appeal in
respect of an appeal-
(a) against the decree in a suit referred to in clause (ii) of sub‐section (1) of section 74,
presented by the plaintiff in such suit; or
(b) against the decree in a suit for money instituted against a member of a Scheduled
Caste or Scheduled Tribe whose monthly income does not exceed one hundred rupees and
wherein the claim does not exceed one thousand rupees, presented by such member,
even though the fee chargeable under this Act has not been paid, and, after such admission,
calculate the amount of court fee chargeable in respect of such memorandum of appeal under
the provisions of this Act and require the Collector of the district to pay the fee so chargeable :
Provided that, in the following cases, the court shall not admit a memorandum of appeal
referred to in clause (a), if the fee payable under this Act has not been paid, namely:‐

1. Inserted by Act 4 of 1972.

 (a) when the court has not required the Collector of the district under sub‐section (1) of
section 74 to pay the fee chargeable under this Act in respect of the suit in which the decree
appealed against was passed ;
(b) when the suit has been dismissed wholly or in part on the ground that the claim or
portion of it made in the suit was false or vexatious and the court recorded a finding to the
effect that it was so.
(2) Every memorandum of appeal referred to in sub‐section (1) shall, when presented to
the Court, be accompanied by such documents and records containing such particulars as may
be prescribed.
(3) If the court finds that the appellant is not entitled to the concession under
sub‐section (1), it shall require the appellant to pay the fee chargeable in respect of the
memorandum of appeal under the provisions of this Act, and, on such payment, the
memorandum shall be deemed to have been duly stamped at the time of presentation.
(4) On receipt of a requisition from the court under sub‐section (1) for payment of court
fee, the Collector shall pay the required fee within the time specified by the court.
(5) Where the appellant succeeds in an appeal referred to in sub‐section (1), the fee
chargeable in respect of the memorandum of appeal under the provisions of this Act shall be
recoverable by the Government from the party ordered by the court to pay the same, and shall
be a first charge on the subject‐matter of the suit in which the decree appealed against was
passed.
(6) The Government shall have the right at any time to apply to the court to make an
order for the payment of Court‐fees under sub‐section (5).
(7) All matters arising under this section between the Government and any appellant
shall be deemed to be questions arising between the parties to the suit in which the decree
appealed against was passed, within the meaning of section 47 of the Code of Civil Procedure,
1908 (Central Act 5 of 1908).
(8) Where an order is made under this section, the court shall forthwith cause a copy of
the order to be forwarded to the Collector of the district, who may, without prejudice to any
other mode of recovery, recover the amount of court‐fees specified therein from the person or
property liable for the payment as if it were an arrear of land revenue.]
75. Power to reduce or remit fees—The Government may, by notification in the Gazette,
reduce or remit, in the whole or in any part of the territory of this State, all or any of the fees
chargeable under this Act, and may, in like manner, cancel or vary such notification.

CHAPTER VIII
LEGAL BENEFIT FUND.
1
76. Legal Benefit fund— [(l) Notwithstanding anything contained in this Act or any other
law for the time being in force and subject to section 4A of the Act and sub-rule (1) of rule 397
of the Kerala Motor Vehicle Rules, 1989 it shall be competent for the Government to levy an
additional court fee by notification in the Gazette, in respect of original petitions, original
applications, appeals or revisions to tribunals, appellate authorities and original suits in Civil
Courts other than in Family Court at a rate not exceeding one percent of the amount involved
in the dispute and in other cases at a rate not exceeding one hundred rupees for each original
suit, original petition, original application, appeal or revision.

1. Substituted by Act 18 of 2016.

 Explanation:- The term “ amount involved in the dispute” as specified in sub-section (1),
where it is capable of valuation, does not include the amount of valuation for the purpose of
court fee, in suits for recovery of possession, partition and suits of similar nature and where
fixed court fee is specified under this Act.]
(2) There shall be constituted a legal benefit fund to which shall be credited—
(i) the proceeds of the additional court-fees levied and collected under sub-section (1);
(ii) fifty per cent of the court-fees levied and collected on mukhtarnama or
vakalathnama under Article 16 of Schedule II of this Act.
1
[(3) Notwithstanding anything contained in any other law for the time being in force, an
amount equal to seventy percent of the Legal Benefit Fund collected under sub-section (2) shall
be set apart every year towards the Fund constituted under Section 3 of the Kerala Advocates'
Welfare Fund Act, 1980 and an amount equal to thirty percent of the Legal Benefit Fund
collected shall be set apart towards the Fund constituted under Section 3 of the Kerala
Advocates' Clerks Welfare Fund Act, 2003:
Provided that the amount so set apart shall be transferred to such Funds after
retaining an amount equal to ten percent each from the amount set apart to the Funds specified
in sub-section (3) for providing infrastructure to the litigants.]
(4) The mode and manner in which legal service to the people may be made more
efficient and social security measures for legal profession may be provided, shall be as
prescribed by rules made by Government.
CHAPTER IX
MISCELLANEOUS
77. Collection of fees by stamps.—All fees chargeable under this Act shall be collected by
stamps.
78. Stamps to be impressed or adhesive.—The stamps used to denote any fee chargeable
under this Act shall be impressed or adhesive or partly impressed and partly adhesive, as the
Government may, by notification in the Gazette from time to time direct.
2
[78A. Writing name or initials on or across the stamp.- (1) Whoever affixes any adhesive
stamp to any document requiring stamp under this Act shall at the time of affixing such stamp
write on or across the stamp his name or initials or the name or initials of his firm with the true
date of his so writing so that it cannot be used again.
(2) Any document bearing an adhesive stamp which does not bear the name or initials
of the person who affixes the stamp or of his firm, as required by sub-section (1), so that it
cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped.]
79. Amended document.—Where any document which ought to bear a stamp under this Act
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.
80. 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.

1. Substituted by Act 20 of 2016.

2. Inserted by Act 39 of 1976.
 1
[Provided that in the case of an adhesive stamp, no such cancellation shall have effect
unless it bears the name or initials of the person who affixes the stamp or of his firm, as
required by subsection (1) of Section 78A.]
2
[81. Deduction to be made.- (1) Where allowance is made in this Act for damaged or spoiled
stamps, the Collector may, on application of the person concerned, after satisfying about the
genuineness of the damaged or spoiled stamps produced, arrange to give in lieu thereof, the
same amount or value in stamps of the same or any other description, or if the applicant so
desires, the same amount or value in money.
(2) Where the Court orders refund of fees to any person, the Court may, on the
application of the person concerned, arrange for payment to him of the amount ordered to be
refunded.
(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), in all
cases where payment thereunder is made in cash, a deduction shall be made of seven paise for
each rupee or fraction thereof:
Provided that no such deduction shall be made where refund is claimed in respect of
any fee paid in pursuance of an order of Court which has been varied or reversed in appeal.]
82. Penalty.—Any person appointed to sell stamps, who disobeys any rule made under this
Act, and any person, not so appointed who sells or offers for sale any stamps, shall be
punishable with imprisonment for a term which may extend to six months, or with fine which
may extend to five hundred rupees, or with both.
83. Power of High Court to make rules.— (1) The High Court may make rules to provide for
or regulate all or any of the following matters, namely : —
(a) the fees payable for serving and executing processes issued by the High Court in
3
its [original or] appellate jurisdiction and by the Civil and Criminal Courts subordinate
thereto;
(b) the remuneration of persons employed by the courts mentioned in clause (a) in the
service or execution of processes ;
(c) the fixing by District and Sessions Judge and District Magistrates of the number
of process-servers necessary to be employed for the service and execution of processes issued
from their respective courts and the Courts subordinate thereto ;
(d) the display in each Court of a table in the English and in the local language or
languages showing the fees payable for the service and execution of processes.
(2) All rules made under sub-section (1) shall be subject to confirmation by the
Government and on such confirmation shall be published in the Gazette and shall thereupon
have effect as if enacted in this Act.
84. Power of Board of Revenue to make rules.— (1) The Board of Revenue may, with the
previous sanction of the Government, make rules consistent with this Act to provide for or
regulate all or any of the following matters, namely : —
(a) the fees chargeable for serving and executing processes issued by the Board of
Revenue and by the Revenue courts; .
(b) the remuneration of the persons necessary to be employed for the service and
execution of such processes ;
(c) the fixing by Collectors of the number of persons necessary to be employed for the
service and execution of such processes ;
(d) the guidance of Collectors in the exercise of their powers under Chapter VI ;

1. Added by Act 39 of 1976.

2. Substituted by Act 2 of 2003
3. Inserted by Act 2 of 2003
 (e) the supply of stamps to be used under this Act ;
(f) the number of stamps to be used for denoting any fee chargeable under this Act;
(g) the keeping of accounts of all stamps used under this Act;
(h) the circumstances in which stamps may be held to be damaged or spoiled;
(i) the circumstances in which, the manner in which and the authorities by which,
allowance for used, damaged or spoiled stamps may be made;
(j) the regulation of the sale of stamps to be used under this Act, the persons by whom
alone such stamps may be sold and the duties and remuneration of such persons:
Provided that, in the case of stamps used in the High Court such rules shall be made
with the concurrence of the Chief Justice.
(2) All rules made under this section shall be published in the Gazette and on such
publication, shall have effect as if enacted in this Act.
85. Power of Government to make rules.— (1) The Government may, by notification in the
Gazette, make rules to carry out generally the purposes of this Act.
(2) All notifications and rules made under this section shall, as soon as possible, after
they are made, be placed on the table of the Legislative Assembly for one month, and shall be
subject to such modification whether by way of repeal or amendment as the Legislative
Assembly may make during the session in which they are so laid or the session immediately
following.
86. Continuance in force of existing rules.—Until rules are framed under sections 83, 84 and
85 and until, notifications are issued under section 75, the rules and notifications now in force
in respect of matters referred to in those sections, shall, in so far as they are not inconsistent
with this Act, continue.
87. Repeal.— (1) The Madras Court fees and Suits Valuation Act, 1955, in force in the
Malabar district referred to in subsection (2) of section 5 of the States Reorganisation Act,
1956, the Travancore-Cochin Court Fees Act, 1125 and the Travancore-Cochin Suits
Valuation Act, 1125, are hereby repealed.
(2) All suits and proceedings instituted before the commencement of this Act and all
proceedings by way of appeal, revision or otherwise arising therefrom whether instituted
before or after such commencement shall, notwithstanding the repeal of the said Acts be
governed by the provisions of the said Acts and the rules made thereunder.
 SCHEDULE I
AD VALOREM FEES
Article. Particulars. Proper fee.
(1) (2) (3)
1 Plaint or written statement pleading a set off
or counter-claim or memorandum of
appeal presented to any court—
When the amount or value of the
subject matter in dispute—
1 2
[(i) does not exceed one hundred rupees; [Four rupees]
(ii) exceeds one hundred rupees, for every 3
[Four rupees]
one hundred rupees, or part thereof, in
excess of one hundred rupees up to
fifteen thousand rupees;
(iii) exceeds fifteen thousand rupees, 4
[Eight rupees]
for every one hundred rupees, or part
thereof, in excess of fifteen thousand
rupees upto fifty thousand rupees;
5
(iv) exceeds fifty thousand rupees, [Ten rupees]
for every one hundred rupees, or part
thereof, in excess of fifty thousand rupees
upto rupees ten lakhs;
6
(v) exceeds rupees ten lakhs, for every one [Eight rupees]
hundred rupees, or part thereof, in excess
of rupees ten lakhs upto rupees ten
million;
7
(vi) exceeds rupees ten million, for every one [One rupee]]
hundred rupees, or part thereof, in excess
of rupees ten million.
2 (a) Application under section 95 of the Code An amount of one half the
of Civil Procedure, 1908 or petition under scale of fee prescribed in
section 26 of the Insolvency Act, 1955. Article 1 on the amount or
compensation claimed.
(b) Appeal against order on an application or On the scale prescribed in
a petition falling under clause (a). Article on the amount in
dispute.

1. Substituted by Act 6 of 1991.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 2 of 2003.
7. Substituted by Act 2 of 2003.
 SCHEDULE I— (contd.)
AD VALOREM FEES—(contd.)

Article. Particulars. Proper fee.

(1) (2) (3)
3 (a) Petition under section 54 or 55 of the An amount of one- half the scale
Insolvency Act, 1955. of fee prescribed in Article 1 on
the market value of the subject
matter subject to a maximum fee
of rupees five hundred.
(b) Appeal against order on a petition An amount of one- half the scale
falling under clause (a) whether by the of fee prescribed in Article 1 on
Official Receiver or by the the market value of the subject-
unsuccessful party. matter subject to a maximum fee
of rupees five hundred.
Memorandum of appeal against order in An amount of one- half the scale
4
proceedings under the Indian of fee prescribed in Article 1 on
Succession Act, 1925. the amount or value of the
subject- matter.

5 Application for review of judgment One-half of the fee payable on

the plaint or memorandum of
appeal comprising the relief
sought in the application for
review.
1
[6 Probate of a will or letters of administra-
tion with or without will annexed—
(i) When the amount or value of the One percentum on such amount
estate in respect of which the grant of or value.
probate or letters is made does not
exceed rupees ten million.
(ii) When such amount or value exceeds Half percentum on such amount
rupees ten million. or value.
7 Certificate under the Indian Succession
Act, 1925 (Central Act 39 of 1925),—
(i) Where the amount or value of the debt One percentum on such amount
or security or the aggregate amount or or value.
value of debt and securities specified in
the certificate does not exceed rupees
ten million.
(ii) Where such amount or value exceeds Half percentum on such amount
rupees ten million. or value.]

NOTE: — (1) Where a certificate is extended under section 376 of the Indian Succession
Act, 1925, fee shall be computed on the amount for which a certificate is sought to be extended
and the amount for which a certificate or certificates has or have already been issued, credit
being given for the fee already paid.

1. Substituted by Act 6 of 1991.

 (2) The amount of a debt is its amount, including interest, on the day on which the
inclusion of the debt in the certificate is applied for so far as such amount can be ascertained.
(3) Whether or not any power with respect to a security specified in a certificate has
been conferred under the Act, and where such a power has been so conferred, whether the
power is for the receiving of interest or dividends on, or for the negotiation or transfer of the
security, 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 certificate is applied for, so far as such value can be
ascertained.
SCHEDULE II

Article. Particulars. Proper fee.

(1) (2) (3)
1
[1 ****]
2
[2 ****]

3 Memorandum of appeal from an order

inclusive of an order determining any
question under section 47 or section 144
of the Code of Civil Procedure, 1908, and
not otherwise provided for when
presented—
3 4
[(i) to any Court other than the High [Ten rupees]
Court or to the Board of Revenue or the
Chief Executive Authority or to any
Executive Officer.]
(iii) to the High Court—
(A) From an order other than an order
under the Kerala Agriculturists Debt
Relief Act, 1958.
(1) Where the order was passed by a
Subordinate Court or other
authority—
5
(a) If the order relates to a suit or [Twenty five rupees]
proceeding, the value of which
exceeds one thousand rupees
6
(b) In any other case [Ten rupees.]

(2) Where the appeal is under section 5

of the Kerala High Court Act, 1958—

1. Omitted by Act 6 of 1991.

2. Omitted by Act 6 of 1991.
3. Substituted by Act 6 of 1991.[(i) & (ii) substituted with (i)]
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1
(a) From an order passed in exercise of [Twenty five rupees.]
appellate jurisdiction
2
(b) From an order passed in exercise of [Twenty five rupees.]
original jurisdiction, which would be
appealable under the Code of Civil
Procedure, 1908, had it been passed by a
Subordinate Court
3
(c) In any other case [Two hundred rupees per
appellant]
4
(3) Where the appeal is under section 45-B of the [Two hundred and fifty
Banking Companies Act, 1949 rupees]
5
(4) Where the appeal is under section 411-A of [Ten rupees].
the Code of Criminal Procedure, 1898
6
(B) From an order under the Kerala [Five rupees].
Agriculturists Debt Relief Act, 1958.
7
[(C) from an order of the Appellate Tribunal
under the Income Tax Act, 1961 8[****],-
(a) Where the total income of the assessee as Five hundred rupees
computed by the Assessing Officer, in the
case to which the appeal relates is one lakh
rupees or less
(b) Where such income exceeds one lakh One thousand and five hundred
rupees but does not exceed two lakh rupees
rupees
9
[(c) where such income exceeds two lakh
rupees,-
(i) in the case of Appeal by the 2 per cent of the relief sought
Government of India. for subject to a maximum of
rupees twenty thousand.
(ii) in all other cases 5 per cent of the relief sought
for subject to a maximum of
rupees two lakhs].
10
(d) Where the subject matter of an appeal [Ten per cent of relief sought
relates to any matter, other than those for, subject to a minimum of
specified in sub-clause (a) to (c) above five hundred rupees.]]

1. Substituted by Act 2 of 2003.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 2 of 2003.
7. Inserted by Act 2 of 2003.
8. Omitted by Act 29 of 2013.
9. Substituted by Act 5 of 2019.
10. Substituted by Act 29 of 2013.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)

1
[(D) From an order of the Appellate Tribunal
under the Wealth Tax Act, 1957,-
(a) Where the total net wealth of the assessee as Five hundred rupees.
computed by the Assessing Officer, in the
case to which the appeal relates is one lakh
rupees or less
(b) Where such net wealth exceeds one lakh One thousand and five hundred
rupees but does not exceed two lakhs rupees rupees.
2
(c) Where such net wealth exceeds two lakhs [five per cent of the relief
rupees sought for]
(d) Where the subject matter of an appeal Ten per cent of the relief
relates to any matter, other than those sought for, subject to
specified in clauses (a) to (c) above minimum of five hundred
rupees.]
3
(iv) to the Government in pursuance of a statutory [Twenty Five rupees].
right to appeal for which no court-fee is
leviable under any other enactment.
4. Memorandum of appeal 4[under the Arbitration
and Conciliation Act, 1996]—
5 6
[(i) Where the appeal is from an order of a [Fifty rupees]
Munsiff's Court or an order of a superior Court
in a case where the value for the purpose of
jurisdiction does not exceed rupees fifteen
thousand.
(ii) in other cases where the amount or value of
the subject matter-
7
(a) does not exceed rupees one lakh, for every [Two rupees]
hundred rupees, or part thereof, upto rupees
one lakh
8
(b) exceeds rupees one lakh, for every hundred [Four rupees]
rupees, or part thereof, in excess of rupees
one lakh upto rupees five lakhs.
9
(c) exceeds rupees five lakhs, for every hundred [One rupee]]
rupees, or part thereof, in excess of rupees
five lakhs.

1. Inserted by Act 29 of 2013.

2. Substituted by Act 18 of 2016.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 29 of 2013.
5. Substituted by Act 6 of 1991.
6. Substituted by Act 2 of 2003.
7. Substituted by Act 2 of 2003.
8. Substituted by Act 2 of 2003.
9. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1 2
[5. Copy or translation of a judgment or order not being [ Five rupees]
or having the force of a decree passed by the High
Court, or by any civil court or by the Presiding
Officer of any Revenue Court or office or by any
other Court or judicial or executive authority.
3
6. Copy or translation of a judgment or order of a [Five rupee]
Criminal Court.
4 5
[7. Copy of a decree or order, having the force of a [Five rupee]
decree, made by the High Court or any other
court.
8. Copy of any document liable to stamp duty under
the Indian Stamp Act, 1899 or the Travancore-
Cochin Stamp Act, 1125 when left by any party
to a suit or proceeding in place of the original
withdrawn—
(a) When the stamp duty chargeable on the The amount of the duty
original does not exceed fifty 6[paise]. chargeable on the original.
7
(b) in any other case [Two rupees].
9. Copy of any revenue or judicial proceeding or order
not otherwise provided for by this Act or copy of
any account, statement, report or the like taken
out of any Court or office of any public officer—
8
For every document [Two rupees].
9
10. (a) Application or petition presented to any Officer [Two rupees].
of land revenue by any person holding
temporarily settled land under direct engagement
with Government and when the subject-matter of
the application or petition relates exclusively to
such engagement.
10
(b) Application or petition presented to any officer [Two rupees].
of land revenue relating to the grant of land on
darkhast or assignment of land.
11
(c) Application to a Collector for lease of land for [Five rupees].
agricultural or non-agricultural purposes.

1. Substituted by Act 6 of 1991.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 6 of 1991.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 8 of 1966.
7. Substituted by Act 2 of 2003.
8. Substituted by Act 2 of 2003.
9. Substituted by Act 2 of 2003.
10. Substituted by Act 2 of 2003.
11. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1
(d) Application or petition presented to any Executive [Five rupees].
Officer under any Act for the time being in force for
the conservancy or improvement of any place if the
application or petition relates solely to such
conservancy or improvement.
2
(e) Application or petition presented to any board or [Five rupees].
Executive Officer for a copy or translation of any
order passed by such board or officer or of any
other document on record in such office.
(f) Application to a forest Officer by a forest contractor
for extension of the period of lease—
3 4
[(i) if the value of the subject-matter of the lease is [One hundred rupees]
rupees Twenty five thousand or less;
5
(ii) if such value exceeds rupees twenty five [Twenty rupees.]]
thousand for every rupees thousand or part
thereof, in excess of rupees twenty five thousand.
6
[(g) Application for attestation of private
documents intended to be used outside India,-
(i) which involves verification of genuineness of Hundred rupees
the document
(ii) which requires counter signature after Fifty rupees.]
attestation by a Notary
7
[(h) ****]
(i) Application or petition presented to the
Government and not otherwise provided for—
(i) which involves the exercise or non- exercise of Two rupees.
power conferred by law or rule having the force
of law ;
8
(ii) in other cases [one rupee].
(j) Application or petition presented to the Board of
Revenue or Chief Executive Authority and not
otherwise provided for—
9
(i) which involves the exercise or non- exercise of [Ten rupees.]
power conferred by law or rule having the force
of law;
10
(ii) in other cases [Four rupees].

1. Substituted by Act 2 of 2003.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 6 of 1991.
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 29 of 2013.
7. Omitted by Act 6 of 1991.
8. Substituted by Act 4 of 1972.
9. Substituted by Act 2 of 2003.
10. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1 2
[(jj)(i) Application under section 8(1) of the [Twenty-five rupees]
Kerala Private Forests (Vesting and
Assignment) Act, 1971, to the Tribunal
constituted under that Act.
3
(ii) Application to such Tribunal for an [Six rupees.]
interlocutory order.
4 5
[(k) Application or petition not falling under [Five rupees]
class (i) or (j) and presented to a public officer
or in a public office and not otherwise provided
for—
6
11. (a) Application or petition presented to any Court [Five rupees].
for a copy or translation of any judgment, decree
or any proceeding of or order passed by such
Court or of any other document on record in such
Court.
7
(b) Application or petition presented to any Civil [Five rupees].
Court other than a Principal Civil Court of
Original jurisdiction or to any Court of Small
Causes constituted under the Kerala Small Cause
Courts Act, 1957, or to a Collector or other officer
of revenue in relation to any suit or case in which
the amount or value of the subject-matter is less
than Rs. 50.
8
(c) Application to any Court that records may be [Five rupees] in addition to the
called from another Court, when the Court grants fee leviable on the application
the application, and is of opinion that the
transmission of such records involves the use of
the post.
9
(d) Application for permission to deposit revenue [Five rupees].
or rent either in the office of the Collector or in
the Court.
10
(e) Application or petition presented to a Court for [Five rupees]
determination of the amount of compensation to
be paid by a landlord to his tenant.

1. Inserted by Act 38 of 1976.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 6 of 1991.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 2 of 2003.
7. Substituted by Act 2 of 2003.
8. Substituted by Act 2 of 2003.
9. Substituted by Act 2 of 2003.
10. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1
(f) A written complaint or charge of any offence [Ten rupees]
other than an offence for which a Police
Officer may, under the Code of Criminal
Procedure, arrest without warrant and
presented to any Criminal Court and an oral
complaint of any such offence reduced to
writing under the Code of Criminal Procedure,
1898.
2
(g) Application or petition presented to any [Two rupees]
Court, or to any Magistrate in his executive
capacity and not otherwise provided for in this
Act.
(h) Application for arrest or attachment before
judgement or for temporary injunction—
(i) when presented to a Civil Court or Revenue
Court other than the High Court in relation
to any suit or proceeding—
3
(1) if the value of the subject-matter of [Ten rupees]
which is less than Rs. 50;
4
(2) if the value is Rs. 50 and above. [Twenty-five rupees]
5
(ii) when presented to the High Court [Fifty rupees]
(i) Application or petition under section 47 and
Order XXI, rules 58 and 90 of the Code of
Civil Procedure, 1908—
6
(i) when filed in a Revenue Court or a [Ten rupees]
Munsiff’s Court,
7
(ii) when filed in a Sub-Court or a District [Twenty five rupees]
Court,
8
(iii) when filed in the High Court [Fifty rupees]
9
(j) Application or petition under sections 34, [Fifty rupees]
72, 73 and 74 of the Indian Trusts Act, 1882.
10
(k)(i) Application for probate or letters of [Fifty rupees]
administration to have effect through- out
India.
(ii) Application for probate or letters of
administration not falling under clause (i)—

1. Substituted by Act 2 of 2003.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Substituted by Act 2 of 2003.
7. Substituted by Act 2 of 2003.
8. Substituted by Act 2 of 2003.
9. Substituted by Act 2 of 2003.
10. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1
(1) if the value of the estate does not [One rupee]
exceed Rs. 1,000;
(2) if the value exceeds Rs. 1,000 : Five rupees.
Provided that if a caveat is entered and
the application is registered as a suit, one-
half the scale of fee prescribed in Article 1
of Schedule 1 on the market value of the
estate less the fee already paid on the
application shall be levied.

(l) Original petitions not otherwise

provided for when filed in—
(i) a Munsiff’s Court—
(1) under the Madras Village Courts 2
[Ten rupees]
Act, 1888 (Madras Act 1 of 1889), or
the Cochin Village Courts Act, XII of
1118 or the Travancore Village
Panchayat Courts Act, 1090.
3
(2) in other cases [Twenty-five rupees]
4
(ii) the Sub-Court or a District Court [Fifty rupees]
5
(iii) the High Court [One hundred rupees per
petitioner]
6
[(iv) for Contempt of Court Cases in the One hundred rupees]
High Court
7
[(m) Application to set aside an award
under the Arbitration and Conciliation
Act, 1996 (Central Act 26 of 1996),—
(i) if the value of the subject-matter of Fifty rupees
the award, does not exceed
Rs.5,000.
(ii) if such value exceeds Rs, 5,000 but One hundred and Fifty rupees
does not exceed Rs. 10,000.
(iii) if such value exceeds Rs. 10,000 Four hundred rupees]

1. Substituted by Act 6 of 1991.

2. Substituted by Act 2 of 2003.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Inserted by Act 2 of 2003.
7. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1
[(n) Application for enforcing foreign
Awards,—
(i) if the value of the subject matter of Fifty rupees
the award does not exceed Rs. 5,000;
(ii) if such value exceeds Rs. 5,000 but Two hundred rupees
does not exceed Rs. 10,000 ;
(iii) if such value exceeds Rs. 10,000 Four hundred rupees].
2
[(o) ****]
(p) Revision petition presented to the
High Court under section 115 of the
Code of Civil Procedure, 1908, or under
section 22 of the Kerala Small Cause
Courts Act, 1957 or under the provisions
of any other Act, arising out of a suit or
proceeding—
3
(i) if the value of the suit or proceeding [Twenty five rupees]
to which the order sought to be
revised relates does not exceed
Rs.1,000;
4
(ii) if such value exceeds Rs. 1,000 [Fifty rupees]
5
(q) Petition under sections 391, 439 and [two hundred and fifty rupees]
440 of the Indian Companies Act, 1956,
in connection with the winding up of a
Company
6
[(r)****]
7
(s) Application under section 45 of the [two hundred rupees]
Specific Relief Act, 1877.
8
(t) Application or petition presented to [Ten rupees]
the High Court and not otherwise
specifically provided for.
(u) Election Petition questioning the
election of a person in respect of—
9
(i) the office of member of a Panchayat; [Fifty rupees]
10
(ii) the office of President of a Panchayat; [One hundred rupees]
11
(iii) the office of member of a Municipal [One hundred rupees]
Council or a District Board ;

1. Substituted by Act 2 of 2003.

2. Omitted by Act 6 of 1991.
3. Substituted by Act 2 of 2003.
4. Substituted by Act 2 of 2003.
5. Substituted by Act 2 of 2003.
6. Omitted by Act 6 of 1991.
7. Substituted by Act 2 of 2003.
8. Substituted by Act 2 of 2003.
9. Substituted by Act 2 of 2003.
10. Substituted by Act 2 of 2003.
11. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
(iv)1[the office of Mayor of a Municipal 2
[Two hundred and fifty
Corporation] or of Chairman of a Muni- rupees]
cipality or President of a District Board.
3
[(v) Election petition presented to the Two hundred and fifty rupees.]
High Court under section 80A of the
Representation of the People Act, 1951.
4
[12. ****]
5
[13. ****]
6
14. (i) Bail bond or other instrument of [Two rupees]
obligation when filed in village courts.
7
(ii) Bail bond or other instrument of [Five rupees]
obligation given in pursuance of an
order made by a Court or Magistrate
under any section of the Code of
Criminal Procedure, 1898, or the Code
of Civil Procedure, 1908, and not
otherwise provided for in this Act.
8
15. Every copy of power of attorney when [Ten rupees]
filed in any suit or proceeding.
16. Mukhtarnama, Vakalatnama or any paper
signed by an advocate signifying or
intimating that he is retained for a party—
When presented—
9
(i) to any Court other than the High [Five rupees]
Court or to any Collector or Magis-
trate or other executive officer ;
10
(ii) to the Board of Revenue or a Chief [Five rupees]
Executive Authority.
11
(iii) to the High Court. [Ten rupees]
12
(iv) to the Government. [Ten rupees]
17. Agreement in writing stating a question
for the opinion of the court under the Code
of Civil Procedure, 1908—

1. Substituted by Act 4 of 1972.

2. Substituted by Act 2 of 2003.
3. Inserted by Act 12 of 1969.
4. Omitted by Act 6 of 1991.
5. Omitted by Act 6 of 1991.
6. Substituted by Act 2 of 2003.
7. Substituted by Act 2 of 2003.
8. Substituted by Act 2 of 2003.
9. Substituted by Act 2 of 2003.
10. Substituted by Act 2 of 2003.
11. Substituted by Act 2 of 2003.
12. Substituted by Act 2 of 2003.
 SCHEDULE II—(contd.)
Article. Particulars. Proper fee.
(1) (2) (3)
1
[(i) When presented to in a case where One hundred rupees
the value of the subject-matter does not
exceed Rs. 5,000.
(ii) in any other case. Two hundred rupees]
2
18. Caveat. [Fifty rupees]
3
[19. Application to arbitrator for adjudication Two per cent of the arbitration
of dispute under the Chit Funds Act, 1982 amount.]
(Central Act 40 of 1982)

SCHEDULE III.
Part I
(See Section 55)
Form of Valuation (to be used with such modifications if
any, as may be necessary) of Estate.
IN THE COURT OF
RE : PROBATE OF THE WILL OF (OR ADMINISTRATION
OF THE ESTATE OF ), DECEASED.
1. I (A. B.) solemnly affirm/make oath and say that I am the
executor (or one of the executors or one of the next-of-kin) of deceased, and that
I have truly set forth in Annexure A to this Form of Valuation all the estate of which the above
named deceased died possessed or to which he was entitled at the time of his death, and which
has come, or is likely to come, to my hands.
2. I further say that I have also truly set forth in Annexure B all the items I am by law
allowed to deduct.
3. I further declare that the said estate exclusive only of the last mentioned items, was on
the date of the death of the said deceased ................................................ under the value of
*is
4. I (A. B.) further declare that what is stated in this Form of Valuation is true to the best of
my information and belief.
(Signed) ....................................A.B.

*this form to be used where the application is made after one year from the date of the
death.

1. Substituted by Act 2 of 2003.

2. Substituted by Act 2 of 2003.
3. Inserted by Act 5 of 2018.
 ANNEXURE A.
Valuation of the movable and immovable property
of deceased.
1
Rs. [Ps.]
Cash in hand and at the bank, household goods, wearing apparel,
books, plate, jewels, etc. ..
(State estimated value according to best of Executor's or
Administrator’s belief.)
Property in Government securities transferable at the Public Debt ..
Office.
(State description and value on the date of the death of the
deceased or on the date of the application as the case may
be.)
Immovable property, consisting of ..
(State description and market value on the date of the death of the
deceased or on the date of the application, as the case may be.)
Leasehold property ..
(If the deceased held any leases for years determinable, state the
period of the lease and the estimated amount of rent inserting
separately arrears due on the date of death or on the date of
the application, as the case may be.)
Property in public companies ..
(State the particulars and the value calculated at the price on the
date of the death or on the date of the application, as the case
may be.)
Policies of insurance upon life, money out on mortgages and other
securities, such as bonds, bills, notes and other securities for ..
money
(State the amount of the whole on the date of the death or on the
date of the application, as the case may be.)
Debts ..

(Other than bad debts)

Stock in trade ..
(State estimated value, if any)
Other property not comprised under the foregoing heads ..
(State the estimated value, if any) ..
Total ..
Deduct items shown in Annexure B in the manner provided in
sub-section (2) of section 56. ..
Net value of the Estate ..

1. Substituted by Act 8 of 1966.

 ANNEXURE B.
Schedule of debts etc.

1
Rs. [Ps.]
Amount of debts due and owing from the
deceased, legally payable out of the
..
estate
..
Amount of expenses connected with funeral rites and
ceremonies
Amount of mortgage encumbrances ..
Property held in trust not beneficially or ..
with general power to confer a beneficial
interest
Other property not subject to duty ..

Total ..
Part II.
AMENDED FORM OF VALUATION OF ESTATE.
(See sections 61 and 63)
IN THE COURT OF
RE. PROBATE OF THE WILL OF (OR
ADMINISTRATION OF THE ESTATE OF ).
DECEASED
1. I (A B ) am the executor (or one of the executors or one of the
next-of-kin, as the case may be) of
2. Probate was (or letters of administration were) granted to me on
3. It has now been discovered that the net value of the estate on which
Court-fee was paid was not correctly ascertained.
4. I have now truly set fourth in Annexure A to this amended Form of
Valuation all the estate of the deceased at the date
his death
of ..............................................................................................................
the application for probate (or letter of administration) which has come
or is likely to come to my hands.
5. I further have now truly set forth in Annexure B all the items which
I am by law allowed to deduct.

1. Substituted by Act 8 of 1966.

 6. I further declare that the said estate, exclusive only of the
the death of the deceased was
last-mentioned items, at the date of ........................................................................
this application is
under the value of

7. I (A, B.) further declare that what is stated in this amend-

ed Form of Valuation is true to the best of my information and
belief.
(Signed) A. B. ........................

ANNEXURE A.
Amended valuation of the estate of deceased.

Valuation as
Valuation on which Court-
Increase. Decrease. now
fee was paid.
amended.
Total ..

Deduct items shown in Annexure B in the

manner provided in sub-section (2) of section 56 ..
..
Amended net value of estate ..

ANNEXURE B.
Amended Schedule of debts, etc.

Increase. Decrease. Valuation as

Valuation on which Court- now
fee was paid. amended.

Total ..