Court Fees Act
INTRODUCTION:
Nowadays every state relies on certain fiscal enactments to ensure the collection of revenue. One of the main purpose of Court Fees Act is to levy fees for services to be rendered by the court. The act not only prescribes fees but also provides how these are to be ascertained.
NATURE OF COURT FEES ACT 1870:
C.F.A is a fiscal enactment and was enforced on 1st April 1870.
COURT FEES ACT IS A FORM OF TAXATION:
The object of the Act is to lay down rules for the collection of one form of taxation and this is regarded to be the scope of enactment.
OBJECTS OF COURT FEE ACT:
For the determination of purpose and object of an Act, the preamble has a greater significance, but C.F.A, 1870 is an Act without preamble and it is for the court to determine from the enacting clauses what its objects are. Following are the main objects of C.F.A 1870.
REVENUE COLLECTION:
The main object is to secure and collect revenue for the benefit of state.
REGULATE AND ASCERTAINMBNT OF COURT FEE:
C.F.A is to regulate levy and recovery of court fee from litigant.
Ill) TO CHECK FRIVOLOUS LITIGATION:
C.F.A reduces the frivolous litigation due to imposition of certain amount of court fee.
IV) MULTIPLICITY OF SUITS:
Due to imposition of certain amount of court fee it curtails unnecessary litigation and also control the multiplicity of the suits.
SCOPE OF C.F.A, 1870:
FEDERAL ENACTMENT:
The C.F.A 1870 is in Federal law relating to subject of court fee mentioned in concurrent legislation list of 4th schedule of the constitution of Pakistan 1973.
AMENDMENTS:
U/Art 142 (b) of constitution of 1973, the Federal legislature as well as provincial legislature can make amendments in C.F.A 1870.
PRESCRIBES FEES:
The C.F.A prescribes fees it section I and section II on the documents.
SUBSTANTIVE AS WELL AS PROCEDURAL:
The C.F.A is substantive as lying law and procedural as giving procedure in it for how fees is to be determined.
CONDITION UNDER WHICH THE DOCUMENTS MAY BE RECEIVED FILED OR REGISTERED:
This Act not only prescribes fees but provides how these fees are to be determined how questions as to sufficiency and deficiency of fees on documents are to be determines.
DOCUMENT WHICH NEED NOT TO BE STAMPED U/S 19 C.F.A:
Power of attorney or vakalatnama
Written statement does not pleads setoff or counter claim
Probate of will
Supply of irrigation water
TWO KINDS OF COURT FEES:
Advalurem (According to value mentioned in schedule I)
Fixed (mentioned in schedule II)
C. F.A DECLARED UN-ISLAMIC:
D. It was observed in the following case
à Mahmood-ur-Rahman Faisal vs Ministry of Law (PLD 1992)
“C.F.A . is un-Islamic being in violation of injunctions of Islam as laid down in Quran and Sunnah."
INTERPRETATION OF C.F.A:
For setting the objects and to do away with absence of preamble, the alternative available is to rely on the rules of interpretation for fiscal statutes.
STRICT CONSTRUCTION:
A fiscal statute like C.F.A must be strictly construed.
IN FAVOUR OF SUBJECT:
In case of a doubt C.F.A should be construed is favour of the state.
IF TWO CONSTRUCTIONS ARISE:
If two constructions of C.F.A are equally possible and reasonable the construction most favourable to the subject must be enforced.
PRECISE INTERPRETATION:
The words in the Act are to be construed precisely in a manner
which bears least heavily on the subject and when the words are clear, effect should be given to them.
TAKE SECTION AS A WHOLE:
The trade mode of Interpreting C.F.A which is repeatedly amended is to take the see as a whole and then to give effect to legislative intent.
CONCLUSION:
To conclude, I can say that the Court fees Act is a fiscal statute with a primary object of collecting revenue for the state the object of the Act is to secure payment of court fees prior to litigation and to afford as little scope as possible for litigation over the payment. It is intended not to arm litigant with a weapon of technicality but is secure revenue for the state.
INTRODUCTION:
Court fees Act, 1870 is a fiscal enactment and section 4 of this Act provides the general rule that no document which is chargeable with court fee, shall be filed or recorded in a High Court, unless court fee payable in respect thereof is paid When the document presented before the court is insufficiently stamped, the court IS not bound to receive the same but where the document has already been received it is not for the party to say that the document should be struck off from the record the court may allow the other time to pay the proper fee.
RELEVANT PROVISION: Section 4 of C.F.A, 1870
SECTION 4 ENACTS A GENERAL RULE:
Section 4 of the Court fees Act 1870 provides that no documents, chargeable with court fee under the Act, shall be filed or recorded in any court of justice, unless court fee in respect thereof is paid..
SECTION 149 C.P.C: EXCEIPTION TO THAT GENERAL RULE:
Section 149 of C. P.C provides an exception to that general rule by conferring a discretion to the court to allow the party to make good the deficit court fee at any stage of the proceedings. It is the discretion of the court and party cannot claim is a matter of right.
SCOPE OF SECTION 4:
Section 4 provides that t e documents specified in the first or second schedule as chargeable with court fees shall not unless proper fees thereon have been paid be filed exhibited or recorded in or to be received or furnished by the High Court in exercise of their.
BAR CONTAINED IN SEC 4: Section 4 uses the words that no document etc shall be filed exhibited or recorded in or shall be received or furnished by any of the High Courts. These words means that the documents cannot come into existence unless the requisite stamp fee is paid.
DUTY TOCHECK THE SUIT APPEAL OR DOCUMENT BEING PROPERLY STAMPED:
It is the duty of the ministerial officer of the Court to check suit or appeal in all respects before putting up same before judge for admission or otherwise, [PU 2003 Karachi 175]
DDOCUMENTS COMING BEFORE IN EXERCISE OF EXTRAORDINARY ORIGINAL CIVIL JURISDICTION:
All documents need to be properly stamp if presented before the High Court, in exercise of its extraordinary original civil jurisdiction.
DDOCUMENTS COMING BEFORE IN EXERCISE OF EXTRAORDINARY ORIGINAL CRIMINAL JURISDICTION:
Documents, which are presented before the High Court in exercise of its extraordinary original criminal jurisdiction need to be properly stamped
DOCUMENTS COMING BEFORE IN EXERCISE OF APPELLATE JURISDICTION AGAINST JUDGMENTS OF JUDGES OF HIGH COURT: AII documents presented before the High Court in an appeal against the judgments of one or more judges of same High Court or of a division court which is constituted of two or more judges of the High Court are need to be properly stamped.
NATURE OF MEMORANDUM OF APPEAL: Memorandum of appeal is a document within the meaning of section 4, 25, 28, 30 and schedules 1 and II of the Court fees Act, 1870. No appeal is legally present if the memorandum of appeal is not properly stamp 4 [Air 1924 Lahore401],
EXCEPTION: Appeal against judgment passed in ordinary original civil jurisdiction of High Court is not liable to Court fee provided in the Court fees Act. [PLD 1975 Karachi 944]
DOCUMENTS COMING BEFORE IN EXERCISE OF APPELLATE JURISDICTION OVER COURTS SUBJECT TO ITS SUPERINTENDENCE:
All documents including memorandum of appeal need to be properly stamped presented before the High Court in exercise of its appellate jurisdiction against decisions of the courts.
DOCUMENTS COMING BEFORE IN EXERCISE OF REVISIONAL JURISDICTION:
Proper Court fee has to be paid on revision coming from the subordinate courts.
DOCUMENTS COMING BEFORE IN EXERCISE OF JURISDICTION AS A COURT OF REFERENCE:
Whenever a reference is made to the High Court, it shall be properly stamped under the Court fees Act.
CONCLUSION:
To conclude, I can say that the section 4 of CFA 1870 mention the cases were documents presented before the High Court must be duly stamped. Section 4 is imperative in nature and court should refuse to accept a document upon which the proper amount of court fees has not been paid unless court decided to condone the mistake u/sec 149 C.P.C and court should exercise its discretion in a proper manner or in accordance with correct principles.
INTRODUCTION: Sections 4 and 6 of the Court fees Act, 1870 provides that no document chargeable with court fee shall be tiled or received in any court unless proper court fee has been affixed thereon. Section 14 of C.P.C provides an exception to this rule and it is to be read as proviso to sections 4 and 6 of CF.A, according to which a court may grant time to party to make good the deficiency even after expiry of the time and it any stage.
MEANING OF DEFICIENCY IN COURT FEE:
Where the whale or any part of prescribed fee upon any document relating to court fee has not been paid it is called deficiency in court fee.
RELEVANT PROVISIONS:
Section 4 and 6 of C.F.A
GENERAL RULE REGARDING PAYMENT OF COURT FEE:
Section 4 and 6 of the C.F.A provides that no document chargeable with Court fee under the Act shall be filled or recorded in at the court of justice unless court fee in respect thereof is paid.
SECTION 149 C.P.C, EXCEPTION TO THAT GENERAL RULE:
Section 149 of C.P.C provides an exception to that general rule by conferring a discretion to the court to allow the party to make good the deficit court-fee at any stage of the proceedings.
DEFICIENCY MAY BE MAKE UP IN RESPECT OF WHOLE OR ANY PART OF PRESCRIBED FEE: This Section empowers the court to allow the party to remove the deficiency of his document regarding Court fee either wholly or in part. It means that if the documents is properly deficient then court may allow to cover that and if it is wholly or completely deficient then the court may allow to remove the deficiency wholly or completely.
REASONABLE TIME ALLOWED:
Where the court is of the view that the court-fee stamps are insufficient, it should determine the correct fee payable and allows reasonable time to party for making up the deficiency.
ALLOWING FURTHER TIME:
The Court may allow further time for making up the deficiency
EXTENTION OFTIME ALLOWED U/SEC 148:
The Court may enlarge such tune time from time to time u/sec 148 and this being within the discretion of court. the plaintiff cannot as a matter of right claim extension time
WHEN TIME IS USUALLY EXTENDED:
Time is usually extended:
Where there has been a bona fide mistake or honest doubt in the calculation of the fee payable; or
Where the situation was beyond the control of the party, or
Where the court has committed a mistake in calculating the fee or
Where the court-fee stamps are unavailable,
WHEN TIME SHOULD NOT EXTENDED:
Time should not extended where the party is guilty of negligence: or
Where the act of party is malafide
When a suit has been deliberately undervalued
TIME FOR MAKING UP DEFICIENCY:
Section 149 empowers court to allow the party to makeup the deficiency at any stage even after the expiry of period of limitation which has been prescribed for filing of suit or document or after the lapse of period originally fixed as well as in appeal and even by an execution court.
DISCRETION OF COURT:
The power granted u/sec. 149 C.P.C are discretionary with the court and no right can be claimed under these provisions. Discretion should be exercised in favour or a person who acts in good faith but may be refused where limitation has expires due to his own conduct. [PLO 1981 S.C. 489]
CASE WHERE COURT IS BOUND TO GIVE TIME:
Where plaint is insufficiently stamped by the plaintiff under order VII, rule II C.P.C, the Court is hound is give time to the plaintiff for making up the deficiency.
EFFECT OF SECTION 14:
Section 149 CPC will effect retrospectively. n means that if the deficiency was made up by the party in the time allowed by the court, it would amount of court fee had been paid in the first instance.
CONCLUSION:
Te conclude, I can say that the Sec. 149 C.P.C is an exception to the General rule of time of levying court fees of documents. The object of section 149 C.P.C is to remove the misconception that the court fee Act is meant is arm the litigant with a weapon of technicality against his opponent. Under this section, the, court has discretionary power to allow the party to make up the deficiency regarding Court Fee in the time allowed by them.
INTRODUCTION:
Court fees Act, 1870- is a fiscal enactment and levied Court fees on the institution of suits and presentation of documents before the Court. The Court fee levied under the CFA is in the form of tax and not a penalty on the litigants but u/sec 7-13 of CFA, the Court may levied Court-fee as a punishment on the plaintiff where he makes a false and frivolous or vexatious claim.
MEANING OF PUNITIVE RATE:
Punitive means something having the character of punishment and punitive rate means rate which has been imposed as a penalty.
RELEVANT PROVISIONS
: Section 7-A and 7-8
GENERAL RULE AS TO ABOLITION OF COURT-FEE IN CERTAIN CASES U/SEC 7 A:
No Court fee shall be payable in:
any criminal case, and any case of Civil nature the value of the subject matter whereof or relief claimed wherein does not exceed twenty five thousand Rs.
PAYMENT OF COURT-FEES AT PUNITIVE RATE EXCEPTION TO GENERAL RULE U/SEC 7-8: Section 7-8 provides an exception to the general rule where Court may direct a party to pay the Court fee at punitive rate in any case of Civil nature, the value of the subject matter where of or relief claimed wherein does not exceed 25000 Rs.
CONDITIONS FOR THE APPLICABILITY OF SECTION 7-8:
Case falls U/Section 7-A(b): It is necessary that the case must falls under section 7-A(b) i.e., case of civil nature the value of subject-matter whereof or relief claimed wherein does not exceed Rs. 25,000.
Plaintiff claims exemption u/see 7-A(b): Plaintiff must have claimed exemption that ,his case is falls under See 7-A(b) and is not liable to pay Court fee.
Opinion of the court regarding claim: The Court must be of the opinion that the claim or any part of it was false or either frivolous or vexatious so a court fee at punitive rate by way of punishment should be levied on the plaintiff.
PROCEDURE FOR CHARGING COURT FEE AT PUNTIVE RATE:
Where the court is of opinion that the claim of plaintiff or any part thereof is false and frivolous or vexations.
Q.5: Discuss the power for taking decision on the question of valuation and the scope of refund of court fee paid in excess by the plaintiff or an appellant?
INTRODUCTION:
Section 13, 14 and 15 of Court-fees Act, 1870 talks about the refund of Court fee to the party and the principle behind these sections is that the Govt. should not profit by the mistake of a litigant or of Court as to the amount of Court fees -payable under the Act and in case of such mistakes the Court should order refund for meeting ends of justice.
RELEVANT PROVISIONS:
Section 13,14 and 15 of C.F.A 1870
REFUND OF FEE PAID ON MEMORANDUM OF APPEAL U/SEC 13:
AUTHORITY EMPOWERD TO REFUND COURT FEE:
Only the Appellate Court is empowered to refund the Court fee u/sec 13.
CONDITION FOR REFUND OF COURT FEE:
Following are the conditions for refund of Court fee by the Court,
Applicability of Court fees Act, 1870
Where there is an excess payment by mistake of party
Where there is an excess payment by mistake of the Court
GROUNDS FOR REFUND OF COURT FEE:
Rejection of plaint or appeal by the lower Court: Where plaint or appeal was rejected by the lower Court on any of the grounds contained in CPC 1908 and that plaint or app al was ordered to be received by the appellate Court than the Court may order the refund of Court fee payable on the memorandum of appeal against such rejection.
Suit is remanded on appeal: When appeal is accepted and case is remanded on any of the grounds mentioned in rule 23 order XL1 CPC for a second decision by the lower court, then the Court may order the refund of Court fee paid by the party on filing an appeal against such case.
PROCEDURE FOR REFUND OF COURT FEE:
Application in the Appellate Court: A party who files an appeal in the appellate court has to the an application for the refund of the Court fee pardon that appeal.
Duty of the Court: In an application for refund, it is the duty of the Court to consider whether the memorandum of appeal was or was not properly stamped.
Time for making application: An application for refund of Court fee should be made within a reasonable time after the disposal of the case.
Grant of certificate for refund: When the Court is satisfied that the Court fee paid by the appellant should be refunded to him it shall grant him a certificate authorizing him to receive back from the collector the amount of fee paid on the memorandum of appeal.
CASES WHERE COURT FEE ALLOWED TO BE REFUNDED:
Following are the decided cases where the Court fees are allowed to be refunded to the appellant.
Appeal decided on Point of law: Appellant would be entitled to refund of Court fee paid on memorandum of appeal when appeal has been decided on a point of law without determination of rights of parties [NLR 1995 AC 586].
Withdrawal of appeal after its admission: The High Court in its inherent jurisdiction can order refund of Court fee on the withdrawal of appeal where the proceedings had not gone beyond the stage of admission PLD 1976 Lahore 1268].
Withdrawal of appeal after compromise: Appellant would be entitled to refund of Court fee paid on memorandum of appeal after withdrawal of appeal on ground of compromise irrespective of the act whether provisions of section 13 of Court fees Act 1870 were attracted or not. [2004 CLC 430]
Mandatory Provision: When case fails u/sec 13 the Court is bound to grant relief.
REFUND OF COURT FEE ON APPLICATION FOR REVIEW OF JUDGEMENT U/SEC 14:
If all application for review of judgment is filed before the 90th day from the date of the decree the appellant need only pay half the fee livable on the plaint or memorandum of appeal under Article 5 schedule 1.
COURT WHICH HAVE AUTHORITY TO ORDER REFUND OF COURT FEE:
The application for review lies to the same Court which passed the original decree, and it is the same Court which has the power to order refund of excessive half amount of Court fee.
DISCRETIONARY POWER:
The grant of certificate for refund of Court fee is discretionary with the Court and the discretion is only to the exercised where there is no laches on the part of the applicant. IlI) PROCEDURE FOR REFUND OF COURT FEE:
Application to the Court: An application has to be made for the refund of excessive amount of Court fee.
Grant of certificate for refund: The Court may grant an applicant a certificate authorizing him to receive back from the collector the excess half amount of Court fee.
REFUND OF COURT FEE WHERE COURT REVERSES OR MODIFIES ITS FORMER DECISION ON GROUND OF MISTAKE U/SEC 15:
Where an application for review of judgment is admitted and on rehearing the Court reverses or modifies its former decision on ground of mistake of fact or mistake in law the applicant shall be entitled to refund of so much of fee paid on the application as exceeds the fee payable on any other application to such court under Article 1(b) or (d) of 2nd schedule.
PROVISIONS OF SEC 13, 14, 15 ARE NOT EXHAUSTIVE:
Sections 13, 14 and 15 of C.F.C, 1879 are not exhaustive on the question of the grounds for refund of Court fee.
INHERENT POWER OF THE COURT: The Court have inherent power to refund the Court fee besides the provisions of Sec. 13, 14 and 15.
DISCRETIONARY POWER:
It is only discretionary with the Court to issue refund certificate while exercising its inherent Jurisdiction.
FACTORS WHICH MAY BE CONSIDERED IN EXERCISING JURISDICTION:
Following factors may be considered by the Court while exercising discretion in refund of Court fee.
The stage when the proceedings are culminated.
The advantage which the party seeking refund gains.
CONCLLJSION:
To conclude, I can say that though the CF.A, 1870 has its primary purpose of collecting revenue for the state but the principle of refund of Court fee has also been accepted in the provisions of law and these are to be found in sec. 13, 14 and 15 of C.F.A.
Q.6: Write a detailed note on multifarious suit? Discuss the salient features of section 17 of the act?
INTRODUCTION:
Sec 17 of the Court fees Act 1870 deals with a plaint or memorandum of appeal or cross-objection in a suit embracing or more distinct subjects or multifarious suit and prescribes the value of Court fee on such suits.
RELEVANT PROVISIONS:
Sec. 17 of Court fees Act, 1870
PRINCIPLE CONTAINED IN SEC 17:
See 17 provides the rule to levy Court fee in the multifarious suit.
MEANING OF MULTIFARIOUS SUIT:
Multifarious suits are those in which two or more distinct causes of action have been joined under order 11 rule 3 of the C.P.C
ILLUSTRATION:
A suit for possession of a house and compensation for use and occupation of arrears of rent is a suit embracing distinct subject as the causes of action for the two relief are district and it make the suit a multifarious suit within the meaning of Sec 17 of the Act.
OBJECT OF SEC.
17: See 17 has two fold objects:
To prevent loss to the revenue by the joinder of separate causes of action in one suit.
To protects the parties to the suit from harassment of litigation by joining their claims in one suit.
CONDITIONS FOR MULTIFARIOUS SUIT:
The following conditions must be fulfilled before a suit can be treated as multifarious within meaning of Sec.
TWO OR MORE DISTINCT SUBJECT MATTER:
To attract the application of Sec. 17, the suit must be related to two or more district subject matter.
Joined as plaintiff and defendant: Parties to Suit can be joined as plaintiff or defendant in accordance with schedule order 1 of c.p.c.
Stamped: The plaint of the suit should be stamped under stamp Act and such plaint would be liable to be rejected u/ord 7 Rule II of C.P.C if not stamped.
APPLICABILITY OF SEC. 17:
Sec. 17 applies only to the plaint or to the memorandum of appeal in suit and not apply to the applications and appeal from orders passed on application.
SUITS TREATED AS MULTIFARIOUS:
In the following cases, subjects were treated as distinct subjects and suits were treated as multifarious suits within the meaning of sec. 17.
Suit on basis of separate hundies.
Suit seek several declarations.
Mortgage suit
SUITS NOT TREATED AS MULTIFARIOUS:
SUITS WHERE DIFFEENT RELIEFS ARISING OUT OF THE SAME CAUSE OF ACTION:
Suit relating to same cause of action but claiming distinct relieves cannot be treated as a multifarious suit within the meaning of see 17.
SUITS WHERE ALTERNATIVE RELIEF BASED ON THE SAME CAUSE OF ACTION:
A suit will not be multifarious where it prays for an alternative relief based on the same cause of action:
SUIT ON A SINGLE CAUSE OF ACTION CONSISTING OF MANY PARTS;
A -suit cannot be regarded as multifarious suit where it consists of several parts based on single cause of action,
COURT FEES ON MULTIFARIOUS SUIT U/S 17:
See 17 has made multifarious suit liable to payment of aggregate amount of Court fee according to the value of subject matter involved in such suit.
Advalurem Court fee: Which is fixed according to the value of the subject matter of the suit u/s 6 of the Act.
Aggregate Court fee: In a multifarious suit subject matter of each distinct cause of action is to be valued separately and ad valurem court fee payable is to be determined on such valuation,
CONCLUSION:
To conclude, I can say, that the section 17 of the Court fees Act 1870 deals with multifarious suit, suits s in which separate and distinct cause of action had been joined under the provision of CPC. The question whether a suit does or does not embrace 2 or more distinct causes of action must be decided on the term of plaint.
Q.7: What kinds of documents are exempted from the payment of court fee under the C.F.A?
INTRODUCTION:
Court fees Act, 1870 is a fiscal statute with the primary purpose of collecting revenue for the state but section 19 of CFA 1870 enumerates the documents which have been expressly exempted from payment of court fees. The object of these exemptions is to secure proper administration of justice where the levy of court fees would result in injustice to the parties.
MEANING OF DOCUMENT:
An instrument on which is recorded by means of latter, figures or marks the original official or legal form of something which amy be evidentially used.
RELEVANT PROVISIONS:
Section 19 of C.F.A, 1870
DOCUMENTS EXEMPTED FROM COURT FEES U/S 19:
Following documents are expressly exempted from payment of court fees under CFA 1870.
POWER-OF-ATTORNEY:
Power-of-attorney to institute or defend a suit is exempted from Court when executed by following persons.
i) Any officer ii) Warrant officer iii) . Non-commissioned officer
iv) Private officer of the Pakistan Army not in civil employment.
WRITTEN STATEMENT:
Written statement is the one in which the defendant sets forth the defence of his Case in reply to a plaint filed by the plaintiff.
PROBATE OR LETTERS OF ADMINISTRATION:
No duty or Court fee is payable in respect of a grant of a probate of will or letters of administration where the value of the property in respect of which the probate or letter of administration shall be granted after making the deduction specified in 3rd schedule less than Rs,1000.
APPLICATION OR PETITION IN RESPECT OF MATTERS CONNECTED WITH LAND:
Application or petition, relating to the matters connected with the assessment of land or the ascertainment of rights thereto interest therein, if presented before the final confirmation of such settlement.
APPLICATION TO GOVT FOR SUPPLY OF WATER FOR IRRIGAITION:
An application made to the Govt. relating to the supply for irrigation of water belonging the Govt. has been exempted from any court fee.
APPLICATION FOR SERVICE OF NOTICE:
Under this clause the following applications are exempt from Court fee.
Application for service of notice of relinquishment of land.
Application for service of notice of enhancement of rent.
) WRITTEN AUTHORITY:
The written authority given by the principal to his agent regarding to distrain is exempt from Court fee.
VIIl) APPLICATIONS FOR SUMMONS OR EXHIBATION:
First application for summons a) of witnesses, b) or other persons
BAIL BONDS IN CRIMINAL CASES:
A bond give under he Cr.P.C by the person whose keeping of the peace or conduct is stipulated for a within four corners of the clause and is not chargeable with any fee but bonds given by the sureties for such a person are not bail bound and chargeable with court fee.
PETITION BY PRISONER OR ANY OTHE PERSON IN DURESS OR RESTRAINT:
A petition by a prisoner claiming some relief or indulgence or right on behalf of himself in his capacity as a prisoner is exempt from Court fee.
COMPLAINTS:
Complaint of a public servant, municipal officer or an officer or a railway company does not require Court fee. A complaint by a containment authority or a munsif u/s 188 Cr.p,c or a municipal officer or a tehsildar to a Magistrate does not require a Court fee as the exemption under this clause apply to each of such complaint.
XII). APPLICATION FOR PERMISSION TO CUT TIMBERS:
An application presented before the Govt. for the purpose of cutting down timbers in Govt. forests or relates to such arc exempted from Court fee.
XIII) APPLICATION TO RECEIVE MONEY DUE TO GOVT:
An application for refund of Court fee comes with in the exemption. But an application for refund of
money deposited for the costs of preparing paper book is not exempted.
CONCLUSION
: To conclude I can say that though as a general rule every document presented before the Court has to be duh stamped but section 19 mentions the documents which are exempted from Court fee, and this is done for the public purpose so demand of Court fee would not cut tail or restrict the parties to enforce their rights.
INTRODUCTION:
Court fees Act levies Court fees on instruments for the purpose of collecting revenue for the state and the suit valuation act fixes the value of the suit for purposes of jurisdiction. It is not necessary that the Court fee value and the Jurisdictional value should be the same Section 8 of the suit valuation Act Prescribes certain cases where the valuation of the suit for the purpose of the jurisdiction and for the purpose of the Court-fee would be same.
MEANING OF JURISDICTION:
The term jurisdiction refers to the authority of the Court to administer justice in accordance with the rules prescribed by law and within limits set by the law,"
RELEVENT PROVISIONS:
Section 8 of suit valuation Act 1887. Section 7 of Court fees Act 1870
SCOPE OF SECTION 8:
Section 8 of S.V.A was meant for purpose of determining value of suit for purpose of jurisdiction and envisaged that in all suits value for purpose of Jurisdiction would be the same as for the purpose of Court fee except cases.
ESSENTIALS TO ATTRACT SEC 8:
Following are the essentials to attract sec 8 of S,V,A.
SUITS MUST NOT FALL UNDER EXCEPTIONS:
For the applicability of See 8, it is necessary that the suit must not fall under sec 7 (v, vi, ix, x-d) of Court fees Act. That is to say that a suit may fall und r Sec 7(I, ii, iii, iv, vii, viii) and sub-clauses (a, b, c) of C.F.A
ADVALOREM COURT FEE PAYABLE:
The Court fee payable is respect of such suits must be advalorem,
PROCEDURE FOR DETERMINING VALUE FOR JURISDICTION U/S 8:
MEANING OF VALUE:
The term value denotes market value at the time of the institution of the suit.
PROCEDURE WHICH IS TO BE FOLLOWED:
The proper procedure which is to be followed under this section is to determine the value for Court-fee and then adopt the same valuation for jurisdiction.
PRINCIPLES FOR DETERMINING THE VALUATION:
The following principles may be observed in determining the valuation for the purposes of jurisdiction.
ALLEGATIONS IN THE PLAINT BY PLAINTIFF:
The allegation in the plaint and not those made in the written statement by the defendant determine the jurisdiction.
RELIFE CLAIMED:
The relief claimed and not that which my be granted determine the jurisdiction.
VALUE OF SUBJECT-MATTER:
The jurisdiction is determined by the value of subject make at the time of the institution of suit its change in value dose not effect the jurisdiction.
VALUATION AS A PRELIMINARY ISSUE:
The question of valuation should be tried as a preliminary issue.
AGGREGATE OF TWO OR MORE RELIEFS:
Where the suit comprises two or more relief the aggregate of such relief will determine the value for the purposes of jurisdiction.
OBJECTION IN APPEAL:
In appeal objection to pecuniary incompetence could be taken only where such objection was raised in trial Court itself or where as a result thereof some prejudice was caused to a party concerned.
CATEGORIES OF SUITS WHICH SHALL CONTAIN SAME VALUATION FOR THE PURPOSE OF COURT FEE AND JURISDICTION:
Following are the categories of cases which are having the same valuation for the purposes of Court fee of jurisdiction.
ACCOUNT SUITS:
This section applies to suit for accounts and its value for jurisdiction will be the amount at which the relief is valued in the plaint for Court fee plaintiff entitled to place his own value on relief sought which must be with pecuniary jurisdiction of Court.
ADMINISTRATION SUITS:
An administration suit is essentially one for accounts and in such a suit for plaintiff is entitled to put his own valuation on the relief claimed and that valuation would he valuation both for purpose of Court fees and jurisdiction.
SUITS FOR PARTNERSHIP:
The suits for dissolution of partnership and adjustment of accounts are on the same footing as ordinary account suits. The value for the purposes of court fees and jurisdiction the same in such suits.
DISTINCTION B/W SEC 8 & SEC 9 SVA:
AS TO NATUIRE:
Section 9 is more than an exception to section 8 sec 9 is a separate provision dealing with quite different class s of cases.
APPLICATION:
Section 8 applies to an advalorem case where the value of the subject matter is satisfactory as certain able. See 9 applies to all cases whether advalorem or not in which the value of the subject-matter cannot be satisfactorily as certain.
INTERPRETNTION:
Sec 9 itself cannot be interpreted as necessarily meaning that only one value must be fixed for all purposes whereas sec 8 can be interpreted for one value for all purposes.
CONCLUSION:
To conclude, I can say, that the object of section 8 is to fix value of suits for purposes of jurisdiction. It does not aim at fixing value for purposes of Court-fees which is determined by the CFA where cases falls under see 8, the value of the suit for Court-fees is to be applied for jurisdiction and not vice-versa.
INTRODUCTION:
The High Court has been empowered by sec 9 of the suits valuation Act to determine the value of certain suits for the purposes of Court fees Act and for the purpose of SVA with the previous sanction of the provincial Govt. The rules framed by the High Court have the force of law and they cannot be questioned.
RELEVANT PROVISIONS:
See 9 of SVA. Sec 7 of Court Fees Act
DETERMINATION OF VALUE OF CERTAIN SUITS BY HIGH COURT U/S 9:
GENERAL RULE: See 9 provided a general rule as to power of High Court for the valuation of suits as SUBJECTS MATTER OF SUITS OF ANY CLASS
whose valuation is not possible can be valued by the High Court.
EXCEPTION TO THAT GENERAL RULE:
Following are the categories of suits as mentioned in see 7 of Court fees Act 1870 whose valuation for HC is not permissible u/s 9 of suits valuation Act.
PRIOR SANCTION OF PROVINCIAL GOVT.:
H.C can determine valuation of certain suits only with the previous sanction of provincial Govt.
INSTANCES OF SUITS WHERE VALUATION IS NOT POSSIBLE:
Following are the different classes of suits which are held to be of such nature in which valuation is not possible
Suits for restitution of conjugal rights
Suits to set aside establish adoption
Suits for cancellation of money decrees and mortgage decree.
Suits for custody of child
MANNER OF DETERMINING THE VALUE OF SUITS FOR PURPOSES OF JURISDICTION:
Following are the rules which are made by the High Court with the previous sanction of Provincial Govt. for the determination of value of suits of which valuation is not possible.
SUITS REGARDING MARRIAGE AND ADOPTION:
These are the suits of which valuation is not possible but the HC under PUNJAB RULES FOR VALUATION FOR JURISDICTION
has laid down the following
à Suits for restitution of conjugal rights
à Suits for a decree establishing annulling of dissolving a marriage
à Suits for adoption
SUITS REGARDING ALIENATION OF IMMOVEABLE PROPERTY:
In a suit where the plaintiff seeks to have declared alienation of some immoveable property to be void on the ground that such person had restricted power of alienation.
IlI) SUITS FOR ACCOUNTS: In all suits for accounts except:
Suits to recover the amount which may be found due to the plaintiff on taking unsettled accounts b/w him and defendant .
Suits of either of the kinds discussed in Ord. XX rule 13 of CPC.
SUITS FOR UNSETILED ACCOUNT: In suits in which the plaintiff in the plaint seeks to recover the amount which may be found due to the plaintiff on taking unsettled accounts b/w him and the defendant and suits of other kids discussed in ord. xx Rule 13 of CPC.
SUIT SEEKS TO ESTABLISH OR NEGATIVE ANY RIGHT:
Suits in which the plaintiff seeks to establish or negative the following rights with or without an injunction and with or without damages.
à Right of way
à Right to open maintain or close a door or a window or a drain
à Right to or in a watercourse or to the use of water
à Right to build or raise or alter or demolish a wall or to use an alleged part wall
SUITS UNDER ARBITRATION ACT 1940:
Following are the nature of cases falling under the arbitration Act in which the valuation shall be by High Court.
Suits se king to set aside award
Suits falling u/s 20 and 31 of the Arbitration Act.
SUITS FOR PARTITION OF PROPERTY:
For the purposes of partition of property following are the valuation made by the High Court if the suit is of nature falling u/s 9.
SUITS FOR REDEMPTION OR FORECLOSURE OF MORTGAGED PROPERTY:
Suits in which the plaintiff in the plaint asks for redemption or foreclosure of the property mortgaged.
SUITS FOR CANCELLATION OF DECREE:
Suits in which the plaintiff asks for cancellation of a decree for money or other property having a money
value or other document securing money or other property having such value.
CONCLUSION:
To conclude, I can say, that the High Court has been empowered under section 9 of the SVA to determine the valuation of certain suits by framing rules whose valuation 15 not possible section 9 applies to all cases whether advalorem or not in which the value of the subject matter
cannot be ascertained satisfactorily. The rules framed by the High Court under section 9 have the force of law
Q.10: What is the position of law with regard to taking objection to pecuniary jurisdiction of suit in the light of sec.11 of the SVA?
INTRODUCTION:
It is a general rule that proceedings without Jurisdiction are null and void section II of suit valuation act is an exception to that rule and provides complete procedure for dealing with objection on appeal u/sec 100 C.P.C relating to jurisdiction of Court of first instance as well as lower appellate Court on ground of overor under valuation of subject matter of suit or appeal.
MEANING OF PECUNIARY JURISDICTION:
Pecuniary Jurisdiction may be defined as under "Jurisdiction of the Court with reference to the value of the subject matter of the suit" .
RELEVANT PROVISIONS:
Section 6, 15 and 22 of C. P.C
GENERAL RULE AS TO WANT OF JURISDICTION:
The general rule relating to jurisdiction is that want of Jurisdiction will render the proceedings in a Court null and void.
EXCEPTIONS TO GENERAL RULE:
Following are the exceptions to the want of Jurisdiction.
Section 11 of SVA 1887 b) Section 22 of C.P.C
SCOPE OF SECTION 11:
Section 11 limits objections as to jurisdiction refers to under valuation or over valuation of the subject matter of suit. Such objections could only be entertained by appellate Court if same had been raised in lower Court or memorandum of appeal and under valuation had prejudicially affected disposal of suit or appeal.
LAW REGARDING TAKING OF AN OBJECTION AGAINST PECUNIARY JURISDICTION OF COURT U/SEC 11:
Section 11 of S.V.A provides that an objection to the pecuniary jurisdiction of the Court must be raised at an earliest opportunity before the trial or lower appellate Court and no for the first time in the appellate Court.
CONDITIONS FOR THE APPLICABILITY OF SEC 11:
Following are the conditions or requirements for the applicability of Section 11.
Objection must relate to under or over valuation
Objection must relate to suits and appeal that the Court of first instance or lower appellate Court had no pecuniary jurisdiction to entertain the suit or appeal.
That it has exercise such jurisdiction in respect thereto.
STAGE FOR RAISING OFTAN OBJECTION AGAINST THE JURISDICTION OF THE COURT:
Objection as to under-valuation or over-valuation of suit or appeal must be raised at the earliest opportunity,
PROCEDURE TO DEAL WITH APPEAL WHERE COURT IS NOT SATISFIED U/SEC 11(2):
If the objection was taken in the manner mentioned in See II (I )(a) but the appellate Court is not satisfied whether the appeal or suit was properly valued or not and such wrong value has prejudicially affected the disposal of the suit or appeal and has before it materials necessarily for the determination of other grounds of appeal it shall dispose of appeal as if there had been no defect of jurisdiction it the Court of first instance or lower appellate Court.
PROCEDURE TO DEAL WITH APPEAL WHERE COURT IS SATISFIED U/SEC 11(3):
If the objection was taken in the manner mentioned in see: II (I)(a) and the appellate Court is satisfied as to both matters mentioned in See II (i)(b) and has not before .it the materials necessary for the determination of other grounds of appeal it shall either,
APPLICABILITY OF PROVISION OF SEC 11:
The provisions of section 11 with respect to an appellate Court shall so far as they can be made applicable apply to a Court exercising revisional jurisdiction u/sec 115 CPC or other enactment for the time being in force.
EFFECT OF SECTION 11:
The effect of Section 11 is simply to treat the over-valuation or under-valuation as mere irregularity as contemplated by section 99 CPC.
CONCLUSION:
To conclude, I can say that section II of SVA 1887 has the effect of curing a want of jurisdiction caused by improper valuation and the object of it was to ensure that the time and labour spent by a Court in deciding a case should not be wasted if the party concerned has joined issue and gone to trial without raising objections to the pecuniary jurisdiction.
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Short Notes
This is federal law. Federal or provincial government may alter the rate of fee. Since the fee is financial matter and effects finance, therefore, its rate is changed during the presentation of annual finance bill. It may be either central or provincial. Provinces may alter provisions of it upto the extent of their authority. Provinces cannot touch central matters. Punjab government has made amendment and Court fee is exempted upto the suit value of Rs. 25,000/-. When we go to get justice in courts of law or for redressal of grievance, then Court Fees Act is applicable. It tells us as to how much fee is applicable on certain type of suits.
As far as Stamp Act is concerned, it is applicable where rights are transferred or conveyed. Documents, which are required to do so, require stamps. These stamps are dealt by Stamp Act and not under Court Fees Act.
Judicial stamps are those, which are affixed on pleadings (plaint and written statement) while stamps used to convey rights, are termed as non-judicial stamps. For the selling of property, Agreement to Sell or Agreement of Sale, non-judicial stamps are affixed
Fee on documents filed, etc., in High Court in their extraordinary jurisdiction u/s 4: High Court works in so many jurisdictions such as:
1. Extraordinary original criminal jurisdiction: It is under Constitution like writs. Court fee prescribed in the Court Fees Act is not applicable under this case.
2. Extraordinary original civil jurisdiction: It is under Constitution like writs. Court is not applicable as prescribed in Court Fees Act.
3. Appellate jurisdiction against judgement of two or more judges of High Court or Division Bench: High Court cannot receive any document as prescribed in First or Second Schedule of the Court Fees Act.
4. Appellate jurisdiction over subordinate courts: Documents produced before High Court under this head are not covered by the Court Fees Act.
5. Revisional jurisdiction and as a Court of reference, when the proper Court fee prescribed by those schedules for such documents have been paid: It deals with only law matters and not facts in issue. Court fee is not applicable as prescribed in Court Fees Act.
This section deals with the matters of affixation of requisite Court fee whether it has been paid. If so, document is accepted otherwise returned for making it good (for the removal of deficiency).
Fee on documents filed, etc., in Muffasil Courts or in public offices u/s 6: All the documents submitted in courts should be properly stamped as described in the Schedule of the Court Fees Act. Where any document lacks proper fee is liable to return. Where no fee is paid, there is no case entertain-able in Court of law. Document without affixation of Court fee has no status until a fee is paid. Evidentiary value of document remains in vain until duly Court fee is paid.
Computation of fee payable in certain suits u/s 7: This sections lays down the rule for the computation of the Court fee to be affixed on certain documents.
1. For money suits: Money may be involved in certain cases such as:
a) Damages.
b) Compensation.
c) Arrears of maintenance.
d) Annuities.
e) Other sums payable periodically.
How calculated: In simple money suits, the Court fee is calculated on the amount claimed under such suits.
2. For maintenance and annuities: It may involve following cases:
a) Maintenance.
b) Annuities.
c) Other sums payable periodically.
How calculated: Court fee shall be calculated on subject matter.
3. For moveable property having a market value: Although money is moveable property but this clause is applicable of all types of moveable properties other than cash or money.
How calculated: Market value of the subject matter shall determine the amount of Court fee where such moveable property has market value. Market value at the time institution of suit shall be considered. Prior market value is immaterial. For example, a property had market value Rs. 100,000/- when it was purchased but now it has market value Rs. 75,000/-, the last market value at the time of institution of suit shall be taken into consideration. Where moveable property had market value Rs. 200,000/- at its procurement but now its market value has been enhanced to Rs. 250,000/- at the time of presentation of plaint, therefore Court fee shall be calculated on Rs. 250,000/- which is the latest market value.
4. Suits having no market value: Law recognizes the nature of suits having no market value. They have some different kinds such as:
a) Movable property: There are certain types of moveable properties, which have some value, but their market value cannot be assessed. For instance, degree of law has importance for the student of law or lawyer but it has no market value. Documents containing title is another instance.
b) Share in joint family system: It is applicable where the plaintiff has been ousted (expelled) from its enjoyment and seeks to be restored to joint enjoyment.
c) Declaratory decree and subsequent relief: Plaintiff must seek consequential relief in declaratory decree where it is available.
d) Suits of injunctions: Injunctions include to do or not to do something.
e) Easement cases: It is a right to use of enjoyment on certain piece of land.
f) Account: It has fixed value.
How calculated: In all above cases Court fee is determined on the value against relief is sought. It is obligatory on plaintiff that he must state the value against which he seeks relief.
New amendment: According to amendment by Finance Act, 1993, Court fee for the above cases shall be determined not less than for which Court fee shall be Rs. 15/- according the rate of Court fee. Current Court fee rate is 7.5% of the subject matter. It means minimum value of the suit should be Rs. 200/- on which Court of Rs. 15/- may be affixed.
Formula: 2 x 15* x 100 = 200 * variable amount as Court fee
15 1 1
How much Court fee is payable on principle amount of Rs. 133,400/-? Formula is as under:
Formula: 133,400* x 15 = 10,005 * variable principle amount
100 2
5. For possession of lands, houses, and gardens: Value of subject matter as per market value for the possession of houses, lands, and gardens is determinant factor for the computation of Court fee. It has some other provisions such as
a) Land in question for which annual revenue has been assessed in the register of Collector, Court fee shall be computed on the revenue payable ten times.
b) Where revenue is not assessed on land permanently, revenue payable five times is determinant factor for Court fee.
c) Where land pays no land revenue or exempted from the payment of revenue or fixed payment is made in lieu of revenue, Court fee shall be paid on the profit arisen last year by multiplying with 15.
For instance, where Rs. 100,000/- has been earned as profits, Court fee shall be paid on Rs. 1,500,000/-.
d) Where land does not earn profits, Court shall determine the value of the land on the basis of the profit arising from the neighboring land.
e) Where land forms part of an estate paying revenue to government, but is not a definite share of such estate and is not separately assessed as above mentioned the market value of the land.
6. Enforcement of right of preemption: For the purpose of preemption, Court fee is paid on the value of the subject matter as in market. Amount provided in sale deed is immaterial. Only agricultural land is subject of preemption.
7. For interest of assignee of Land Revenue: Computation of Court fee for this purpose is fifteen times net profit. Net profit arises after deduction of cost from gross profit.
8. To set aside an attachment: Upto the extent of interest lies in attachment is detrimental point for the purpose of fixation of Court fee. Order 21 of Code of Civil Procedure governs the execution of decree. Where decree is passed for an amount of Rs. 1,000,000/- and part of property attached belongs to third person being not party in case, shall pay Court fee for an amount for which he has interest, i.e., Rs. 500,000/-. He will not pay the Court fee on decree amount. Where decree is passed for Rs. 500,000/- and his property values Rs. 1,000,000/-, Court fee shall be payable on Rs. 500,000/-.
9. Redemption cases: In the cases of mortgage, principle amount on which property was mortgaged shall decide Court fee. This amount is provided in mortgage deed.
10. Specific performance: Suits for specific performance may involve certain types such as:
a) Contract of sale: Amount of consideration in contract of sale determines Court fee.
b) Contract of mortgage: In mortgage cases, amount secured is used to compute Court fee.
c) Contract of lease: In lease cases rent of twelve months including the amount of fine or premium, if any.
d) Award: Where award is made on property, the value of disputed property decides the payment of Court fee.
11. Between landlord and tenant: It may involve certain types of cases such as:
a) Delivery of counterpart by tenants having a right of occupancy.
b) Enhancement of rent cases by tenant.
c) Delivery of lease by landlord.
d) Recovery of property from a tenant.
e) Contest a notice of ejectment.
f) Recovery of property against illegal ejectment.
g) For the abatement of rent.
How calculated: Court fee is paid on amount equivalent to the rent of last one-year.
12. All the other cases: Cases which are not expressly provided in S. 7 of this Act, Court fee shall be paid minimum Rs. 15/-.
Fee on memorandum of appeal against order relating to compensation u/s 8: Government may acquire land for public purpose. Collector assesses the amount payable on the land so acquired. Where landowner has an objection on the amount of award shall pay Court fee on difference of amount of award and amount so claimed.
For example, amount awarded is Rs. 500,000/- but the amount claimed is Rs. 700,000/-. Court fee shall be payable on the amount of difference, i.e., Rs. 200,000/-.
Power to ascertain net profits for market value u/s 8: Court is empowered to investigate the annual net profits or market value of any land, house, or garden. Court may issue a commission for the investigation of estimation. As an ordinary rule, when the Court considers it necessary to ascertain the market value, etc. of any property, the law requires the Court to hold the investigation in person.
Procedure where net profits or market value wrongly estimated u/s 9: Where excess amount is affixed as Court fee, difference is refunded but where Court fee is deficient, Court orders to make good deficiency.
Case is stayed until the additional Court fee is paid within stipulated time period otherwise case shall be dismissed.
Decision of question as to valuation u/s 12: The decision as to Court fee is not final unless rendered after hearing the two sides. This section requires that the Court shall decide every question relating to valuation, etc. No one can challenge the decision of Court. Court can reassess it after report of commission issued for this purpose.
Refund of fee paid on memorandum appeal u/s 13: Court fee is also refunded where case is remanded.
Where case is partially remanded, partial fee is refunded upto the extent of case is upheld.
Where case is rejected, it can be filed again but where case is dismissed, it cannot be reopened.
Where fee is refunded, Court also issues a certificate indicating the refund of Court fee.
Multifarious suits u/s 17: Under Code of Civil Procedure two or more causes of actions can be joined.
1. Multifarious suits: It contains two distinct matters.
2. Court fee aggregate:
3. How determined: If separate suit could be maintained.
4. Where section is applicable: On suits and appeals.
5. Benefit of government:
6. Speedy justice:
7. Joining of cause of actions:
8. To prevent fraud:
9. To avoid multiplicity:
Amount of Court fee: Court fee is paid on accumulated amount of relief, which is sought. Aggregate amount of subject matter is subject of the payment of Court fee.
Object of law: Object of law is to prevent government to suffer from pecuniary loss. Joining of causes of actions with single Court fee may cause loss to government. This section helps government to avoid such loss.
Scope of law: This law is applicable only in plaints and appeals arising out of plaints. It is not applicable on applications and its appeals.
Exemption of certain documents from payment of Court fee u/s 19: Following documents are exempted from the compulsory payment of Court fee:
1. Power of attorney.
2. Written statement.
3. Probates of Wills.
4. Letters of administration.
5. Securities and Certificates.
6. Supply of water for irrigation belonging to government.
Probate, letters of administration, and certification of administration: Sections 19 – A to 19 – K, are entirely related with the probate and administration. Probate is the certified copy of Will while letter of administration is related to execute the property of deceased.
Relief where too high a Court fee has been paid u/s 19 – A: Where probate is granted to administrator who has paid too high Court fee to obtain letter of administration, he may apply to Chief Controller Revenue Authority for the reimbursement of the excess Court fee.
Administrator has to prove the excess fee paid alongwith the entire details of inventory. When Court shall think fit, shall refund the excess Court fee paid as per procedure laid down for the purpose. Previous Stamp Paper is cancelled and fresh Stamp Paper is filled in to do so.
Six months’ limitation period are granted to bring into the knowledge of Court for refund of excess Court fee.
Relief where debts due from a deceased person have been paid out of his estate u/s 19 – B: Where Court fee has been calculated on the entire estate including the debts of deceased, are considered in excess of original.
Debts payable from the estate of deceased are not considered the estate of deceased person. They are not liable to payment of Court fee. If fee is paid on such debts, is liable to refund.
Limitation period for three years is provided to bring into the knowledge of Court for refund of excess Court fee. Limitation period can be extended upon the proof of lengthy proceeding to decide the payment of debt.
Relief in case of several grants u/s 19 – C: Letter of administration is issued for whole of the estate. Administrator has to administer the whole estate. Whenever administrator dies before the complete administration of the estate of deceased person, fresh probate is to be issued to new administrator. Such fresh letter of administration is not liable to payment of fresh Court fee.
When estate would has been alienated and then holder of the estate dies, then issuance of the fresh probate shall be subject to the compulsorily payment of Court fee. It is not covered under the former principle of exemption from the payment of Court fee.
Probate declared valid as to trust property though not covered by Court fee u/s 19 – D: Where deceased person holds trust property which is also to be administrated, it shall not be liable to compulsorily payment of Court fee. It is exempt under Court fee law.
Provision for case where too low a Court fee has been paid on probates, etc. u/s 19 – E: This section deals the with too low fee paid on the grant of probate or letter of administration.
Assessment of property value: Chief Controlling Revenue-authority of the area has power to ascertain the true value of the property on which probate or letter of administration is granted where the Court fee paid is too low.
Payment of full Court fee: Authority makes an orders the payment of full Court fee on the grant of probate or letter of administration according to the value of the property of deceased.
Imposition of penalty within one year: Authority imposes penalty five times on deficient value paid if the deficiency is made good within one year.
Imposition of penalty after one year: Authority imposes penalty twenty times on deficient value paid if the deficiency is made good after one year.
Remittance of penalty upon satisfaction: Only Chief Revenue Controlling authority has power to remit the penalty imposed.
Conditions of such remittance: Chief Revenue Controlling-authority may remit the penalty imposed on the following clarification:
1. Limitation for application: Penalty imposed can be remitted if the application is made within six months after the ascertainment of the correct value of the property.
2. Bona-fide mistake: Where administrator proves that the payment of too low Court fee is result of bona-fide mistake and without intention, authority may remit the penalty imposed either five or twenty times.
3. Later discovery: Where payment of too low Court fee is result of the later discovery from the estate of deceased and administrator satisfies the authority, authority may remit the penalty imposed.
4. Lack of fraud intention: Where a too low fee is paid without having any fraudulent intention and authority is satisfied, penalty can be remitted.
5. Lack of delay intention: Some time too low fee is paid with the intention of delay the payment and also to evade the correct payment. Where administrator satisfies authority that there is no intention to cause delay or defeat to pay proper Court fee, authority may remit the penalty.
Administrator to give proper security before letters stamped under section 19 – E u/s 19 – F: This section provides that the revenue authority shall not cause the letters of administration to be duly stamped, if too low a Court fee has been paid in respect of then, and the security required by the law has not been given to the Court issuing such letters of administration.
Executors, etc., not paying full Court fee on probates, etc. within six months after discovery of under payment u/s 19 – G: Where administrator discovers under payment and does not make it good within six months, authority may impose penalty.
Rupees one thousand are forfeited at once and subsequently @ 10% on deficient value fine is charged.
Notice of applications for probate or letters of administration to be given to Revenue authorities and procedure thereon u/s 19 – H: Following procedure is adopted:
1. Where application for the grant of probate or letter of administration is made to lower Court, Court shall cause notice to Collector.
2. Where application for the grant of probate or letter of administration is made to High Court, Court shall cause notice to Chief Controlling Revenue-authority.
3. Collector is bound to inspect the property to determine its value and if administrator has estimation of undervalued, Collector shall call him to take evidence to ascertain its actual value. Collector shall require to petitioner for the amendment in valuation.
4. Where petitioner fails to amend the value of the property to the satisfaction of Collector, Collector shall move application to Court of original jurisdiction for holding of the inquiry for determination of true value of the property.
5. Court shall make Collector as party and shall order to hold an inquiry for the ascertainment of true value of property. Also Court shall record its finding about the true value of property.
6. Person designated by the Court is bound to make an inquiry. He shall take oath from petitioner and shall take evidences to reach on the conclusion. He shall furnish report to Court and Court shall record evidences and findings.
7. Findings of the Court are binding on petitioner and Collector.
Payment of Court fee in respect of probate and letters of administration u/s 19 – I: Grant of the probate or letter of administration follows two conditions such as:
1. Petitioner must file an inventory before the grant of probate or letter of administration.
2. Correct Court fee has been paid.
Recovery of penalties etc. u/s 19 – J: This section deals with the recovery of arrears of Court fee from either administrator or executor. Means to do so are as the recovery of arrears of Land Revenue provided under Land Revenue Act.
Sections 6 and 28 not to apply to probates or letters of administration u/s 19 – K: Section 6 is not applied for the grant of probate or letter of administration. U/s plaint is returned until or unless it is not properly affixed the Court fee. But in case of probate or letter of administration, application is not returned but required to make good the deficiency of Court fee. If the proper Court fee is not paid, deficiency is made good by the Court as the arrears of Land Revenue are recovered.
Object of Court Fees Act: Following are the objects:
1. Income of the government:
2. Protection of rights:
3. Awareness:
4. Legalization:
5. Evidentiary value:
6. Proper remedy:
7. Self help:
Concept of Court Fee at punitive level u/ss 10, 19 – A, and 19 – E:
1. Where market value wrongly assessed: s
2. Responsibility of Court: s
3. Where estimate is excess: It shall be refunded.
4. Where estimate is deficient: It is required to make good.
5. Consequences of deficiency: Suit is stayed until is made good.
6. Proceedings on suit: Started when is made good.
7. When fail to make good: Suit is dismissed.
Comprehensiveness of S. 7:
1. Broad:
2. Not fully exhaustive:
3. Changing circumstances:
4. Time to time exceptions:
5. Mostly described:
6. Rs. 15/- where no description specified:
7. Prevent effects of fraud against government:
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