THE GUJARAT COURT–FEES ACT, 2004

THE GUJARAT COURT–FEES ACT, 2004

THE GUJARAT COURT–FEES ACT, 2004.
C O N T E N T S
Sections
Page No.
CHAPTER I
PRELIMINARY
Short title, extent, commencement and
1.
1
application.
Definitions.
2.
2
CHAPTER II
COMPUTATION OF FEES
Levy of fees in High Court on its
3.
2
original side.
Fees on documents filed, etc. in courts
4.
2
or in public offices.
Procedure in case of difference as to
5.
2
necessity or amount of fee.
Computation of fees payable in
6.
3
certain suits.
Fee on memorandum of appeal
7.
8
against order or award relating to
compensation in certain cases.
Inquiry to valuation of suits.
8.
9
Investigation to ascertain proper
9.
9
valuation.
Power of persons making inquiry
10.
9
under sections 8 and 9.

2
under sections 8 and 9.
Costs of inquiry as to valuation and
11.
10
refund of excess fee.
Appointment of inspecting officers
12.
10
and recovery in cases reported by
them.
Taxing of court-fees and their
13.
11
recovery in suits for
mense profits
or
amount.
Decision of questions as to valuation.
14.
11
Refund of fee paid on memorandum
15.
11
of appeal.
Refund of fee on application or
16.
12
review of judgement.
Refund where Court reverses or
17.
12
modifies its former decision on
ground of mistake.
Multifarious suits.
18.
12
Written examinations of
19.
12
complainants.
Exemption of certain documents.
20.
12
CHAPTER III
PROBATES, LETTERS OF
ADMINISTRATION AND CERTIFICATES
OF ADMINISTRATION
Relief where too high a court-fees has
21.
14

3
been paid.
Relief when debts due from a
22.
14
deceased person have been paid out of
his estate.
Relief in case of several grants.
23.
15
Probates declared valid as to trust
24.
15
property though not covered by court-
fees.
Provisions for case where too low a
25.
15
court-fees has been paid on probates,
etc.
Administrator to give proper security
26.
16
before letters stamped under section
25.
Executors, etc. not paying full court-
27.
16
fee on probates, etc. within six months
after discovery of under payment.
Notice of applications for probate or
28.
16
letters of administration to be given to
revenue authorities and procedure
thereon.
Payment of court-fee in respect of
29.
17
probate and letters of administration.
Recovery of penalties, etc.
30.
17
Sections 4 and 40 not to apply to
31.
17
probates or letters of administration.
CHAPTER IV
PROCESS FEES

4
Rules as to costs of process.
32.
18
Tables of process fees.
33.
18
Number of peons in District and
34.
18
subordinate courts.
Number of peons in Revenue Courts.
35.
19
CHAPTER V
MODE OF LEVYING FEES
Rate of fee in force on date of
36.
19
presentation of document to be
applicable.
Collection of fees by stamp.
37.
19
Stamps to impressed adhesive.
38.
19
Powers of State Government to make
39.
20
rules.
Stamping documents inadvertently
40.
20
received.
Amended documents.
41.
20
Cancellation of stamps.
42.
20
CHAPTER VI
MISCELLANEOUS
Repayment of fee in certain
43.
21
circumstances.
Admission in criminal cases of
44.
21
documents for which proper fee has
not been paid.
Sale of stamps.
45.
21
Power to reduce or remit fees.
46.
22
Saving of fees to certain officers of
47.
22
High Court.

5
Savings as so stamp duties.
48.
22
Repeal and savings.
49.
22
Amendment of Suits Valuation Act,
50.
22
1887.
Rules made by Government to be laid
51.
22
before State Legislature.
SCHEDULE I
23
SCHEDULE II
31
SCHEDULE III
42
The following Act of the Gujarat Legislature, having been assented
to by the Governor on the 4
March, 2004 is hereby published for general
th
information.
S. S.PARMAR,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO. 4 OF 2004.
(First published, after having received the assent of the Governor in
the
" Gujarat Government Gazette
", on the 6
th
March, 2004).
AN ACT
to consolidate and amend the law relating to fees in the courts and public
offices and fees taken in respect of certain matters in the State of Gujarat,
other than fees falling under entries 77 and 96 of List I in the
Seventh Schedule to the Constitution of India.
It is hereby enacted in the Fifty-fifth Year of the Republic of India
as follows
:-
CHAPTER I
PRELIMINARY

6
1.
(1) This Act may be called the Gujarat Court-fees Act, 2004.
Short title, extent,
commencement
and application.
(2) It extends to the whole of the State of Gujarat.
(3) It shall come into force on such date as the State Government
may, by notification in the
Official Gazette
, appoint.
(4) The provisions of this Act shall not apply to fees or stamps
relating to documents presented or to be presented before
any officer serving under the Central Government.
(5) In the absence of any specific provision to the contrary, nothing
in this Act shall affect any special law now in force relating to
fees taken in the courts and public offices.
2.
In this Act, unless the context otherwise requires, -
Definitions.
(a) “Chief Controlling Revenue Authority” means such officer,
as the State Government may by notification in the
Official
Gazette
, appoint in this behalf for the whole or any part of
the State of Gujarat;
(b) “Collector” includes any officer authorised by the Chief
Controlling Revenue Authority to perform the functions of a
Collector under this Act;
(c) “Plaint” includes a written statement pleading a set off or
counter claim.
CHAPTER II
COMPUTATION OF FEES
3.
The fees payable for the time being to the clerks and officers (other
Levy of fees in
High Court on
than the sheriffs and attorneys) of the High Court;
its original
side.
or chargeable in that Court under Article 10 of the First Schedule,
and Articles 11, 14, 17, 20 and 21 of the Second Schedule annexed to this
Act;
shall be collected in the manner hereinafter appearing.
4.
No document of any of the kinds specified as chargeable in the First
Fees on
documents
or Second Schedule annexed to this Act shall be filed, exhibited or recorded
filed, etc. in
in any Court of Justice, or shall be received or furnished by any public
courts or in
public offices.
officer, unless in respect of such document there has been paid a fee of an
amount not less than that indicated by either of the said Schedules as the
proper fee for such document.

7
5.
(1) When any difference arises between the officer whose duty
Procedure in
is to see that any fee is paid under this Act and any suitor or attorney, as to
case of
the necessity of paying a fee or the amount thereof, the question shall, when
difference as
to necessity or
the difference arises in the High Court, be referred to the taxing officer,
amount of fee.
whose decision thereon shall be final, subject to revision, on an application,
made within sixty days from the date of the decision, by the suitor or
attorney or pleader or such officer as may be appointed in this behalf by the
State Government, by the Chief Justice or by such Judge of the High Court
as the Chief Justice shall appoint either generally or specially in this behalf.
The Chief Justice shall declare the taxing officer within the meaning of this
sub- section.
(2) When any such difference arises in the Ahmedabad City
Civil Court, the question shall be referred to the Registrar of the City Civil
Court, whose decision shall be final, subject to revision, on an application,
made within sixty days from the date of the decision, by the party
concerned or such officer as may be appointed in this behalf by the State
Government, by the Principal Judge or such other Judge of the said Court as
the Principal Judge shall appoint either generally or specially in this behalf.
(3) When such difference arises in any other Court, the question
shall be referred to the Judge presiding over such Court for final decision.
6.
The amount of fees payable under this Act in the suits next
Computation of
hereinafter mentioned shall be computed as follows
:-
fees payable in
certain suits.
(1) In suits for money (including suits for damages or compensation, or
for money.
arrears of maint enance, of annuities or of other sums payable
periodically) according to the amount claimed.
(2) In suits for maintenance (with or without a prayer for the creation of
for maintenance
a charge), and for annuities or other sums payable periodically
and annuities.
according to the value of the subject matter of the suit, and such
value shall be deemed to be, in the case of a suit for maintenance,
the amount claimed to be payable for one year and in any other case,
ten times such amount
:
Provided that if in a suit for maintenance, the plaintiff
obtains a decree for maintenance, the defendant shall be liable to
make good the deficit, if any, between the fee payable on ten times
the amount awarded for one year and the fee already paid by the
plaintiff; and the amount of such deficit shall, without prejudice to
any other mode of recovery, be recoverable as an arrear of land
revenue.

8
(3) (a) In suits for movable property other than money, where the
for other movable
property having a
subject matter has a market value according to such value at
market value.
the date of presenting the plaint;
(b) in suits for declaration to obtain adjudication against
against recovery of
any money due as a
recovery of money from the plaintiff, whether the recovery is
tax, etc.
as land revenue or arrears of land revenue or tax or duty or
cess or fee or fine or penalty or under any decree or order of
a court or any certificate or award other than under the
Arbitration and Conciliation Act, 1996, or in any other
26 of 1996.
manner, one -fourth of the
ad valorem
fee leviable on the
amount sought to be recovered according to the scale
prescribed under Article 1 of Schedule I with a minimum fee
of thirty rupees
:
Provided that when in addition to any consequential
relief other than possession is sought, the amount of fee shall
be one -half of the
ad valorem
fee on the amount sought to be
recovered
:
Provided further that when the consequential reliefs
sought also include a relief for possession, the amount of fee
shall be the full
ad valorem
fee
on the amount sought to be
recovered;
(c) in suits for declaration similar to those falling under
similar claim in
sub- clause (b) in respect of movable property, one- fourth of
respect of
the
ad valorem
fee leviable on the value of the movable
movable
property.
property subject to the minimum fee as under
sub- clause (b)
:
Provided that when in addition to any consequential
relief other than possession is sought, the amount of fee shall
be one - half of the
ad valorem
fee leviable on the value of
such property
:
Provided further that when the consequential reliefs
also sought include a relief for possession, the amount of
fee shall be the full
ad valorem
fee leviable on such value;
(d) in suits for declaration of the status of plaintiff, to which
for status
remuneration, honorarium, grant, salary, income, allowance
with
monetary
or return is attached, one - fourth of the
ad valorem
fee
attribute.
leviable on the emoluments or value of return for one year
:
Provided that when in addition to any consequential
relief other than possession is sought, the amount of fee shall

9
be one - half of the
ad
valorem
fee on such emoluments or
value of return :
Provided further that when the consequential reliefs
sought also include a relief for possession, the amount of fee
shall be the full of the
ad valorem
fee on such emoluments or
value of return.
(4) In suits for declaration in respect of ownership or nature of tenancy,
for ownership
title, tenure, right, lease, freedom, or exemption from, or non-
etc., for
immovable
liability to, attachment with or without sale or other attributes, of
property etc.
immovable property, such as a declaration that certain land is
personal property of the Ruler of any former Indian State or public
trust property or property of any class or community, one- fourth of
the
ad valorem
fee leviable for a suit for possession on the basis of
title of the subject matter, subject to a minimum fee of forty rupees
:
Provided that if the question is of attachment with or without
sale, the amount of fee shall be the
ad valorem
fee according to the
value of the property sought to be protected from attachment with or
without sale or the fee of thirty rupees, whichever is less
:
Provided further that, where the defendant is or claims under
or through a limited owner, the amount of fee shall be one- sixth of
such
ad valorem
fee, subject to the minimum fee specified above
:
Provided also that, in any of the cases falling under this
clause except its first proviso, when in addition to any consequential
relief other than possession is sought, the amount of fee shall be
one - half of the
ad valorem
fee and when the consequential relief
sought also include a relief for possession, the amount of fee shall be
the full
ad valorem
fee.
(5) In suits for declaration of easement or right to benefit arising out of
declaration for
immovable property, with or without an injunction or other
easements, etc.
consequential relief, the amount of fee shall be as shown in the
Table below:-
TABLE
Area Fee
1 2
(a) The area within the
One -fourth of the
ad valorem
fee
limits of the Municipal
leviable for a suit for possession of
Corporation.
the servient tenement or the
dominant tenement, whichever is
less subject to a minimum fee of
thirty rupees.

10
(b) Area within the limits
One -sixth of the
ad valorem
fee
of Municipality.
leviable for a suit for possession of
the servient tenement or the
dominant tenement, whichever is
less, subject to a minimum fee of
thirty rupees.
(c) Any other area in the
Thirty rupees.
State of Gujarat.
(6) In suits for declaration of status to which no direct monetary
for other status
without
attribute is attached such as a declaration that the plaintiff is a
monetary
married husband or wife of the defendant or divorced husband or
attribute.
wife of the defendant or a declaration about legitimacy of children
or about citizenship rights or about an adoption - Sixty rupees
:
Provided that where injunction or other consequential relief
is also sought in such case, the amount of fee shall be one hundred
rupees.
(7) In suits for declaration of a charge in favour of the plaintiff on
for charge
on
movable or immovable property, one -half of the
ad valorem
fee
property.
payable on the charge amount:
Provided that where injunction or other consequential relief
is also sought in such cases, the amount of fee shall be the full
ad
valorem
fee payable on the charge amount.
(8) In suits for declaration in respect of periodical charge or money
for periodical
return in favour of or against the plaintiff, one- half of the
ad
money returns.
valorem
fee payable on the charge for five years if the charge is
annual and on the charge for one year if the period of the charge is
less than one year.
(9) In suits for declaration that any sale or contract for sale or
for avoidance of
termination of the contract for sale of any moveable or immoveable
sale, contract for
sale, etc.
property is void, one - half of the
ad valorem
fee leviable on the value
of the property.
(10) In suits for declaration that any proceedings for compulsory
for avoidance of
acquisition
acquisition of any moveable or immoveable property are void,
proceedings.
one - half of the
ad valorem
fee leviable on the value of the property.
for accounts.
(11) In suits for a accounts according to the amount at which the relief
sought is valued in the plaint or memorandum of appeal, subject to

11
the provisions of section 8 and subject to a minimum fee of one
hundred rupees.
(12) In suits where declaration is sought, with or without injunction or
for other
declarations.
other consequential relief and the subject matter in dispute is not
susceptible of monetary evaluation and which are not otherwise
provided for by this Act - one hundred rupees,
In all suits under sub- clauses (b), (c) and (d) of clause (3)
and clauses (4) to (11), the plaintiff shall state the amount at which
he values the relief sought, with the reasons for the valuation.
(13) In suits for the possession of land, houses and gardens according to
for possession of
the value of the subject matter; and such value shall be deemed to
lands, houses
and gardens.
be, where the subject matter is a house or garden according to the
market value of the house or garden and where the subject matter is
land, and
(a) where the land is held on settlement for a period not
exceeding thirty years and pays the full assessment to
Government -- a sum equal to twenty times the survey
assessment;
(b) where the land is held on a permanent settlement, or on a
settlement for any period exceeding thirty years, and pays
the full assessment to Government -- a sum equal to forty
times the survey assessment; and
(c) where the whole or any part of the annual survey assessment
is remitted a sum computed under sub- clause (a) or
sub- clause (b), as the case may be, in addition to forty times
the assessment, or the portion of assessment, so remitted
(14) In suits to enforce a right of pre- emption according to the value
to enforce a
right of pre -
( computed in accordance with the clause (13) ) of the land, house or
emption.
garden in respect of which the right is claimed.
(15) In suits for partition and separate possession of a share of joint
for share in joint
property.
family property or of joint property, or to enforce a right to a share
in any property on the ground that it is joint family property or joint
property whether or not, the plaintiff is in actual or constructive
possession of the property of which he claims to be a co-parcener or
co-owner according to the va lue of the share in respect of which the
suit is instituted.
Explanation.-
For the purposes of this clause, if the
property in which a share is claimed consists of or includes any land

12
assessed to land revenue for the purpose of agriculture; the value of
such land shall be deemed to be the value as determined under
clause (13).
(16) In suits for the interest of an assignee of land revenue, thirty times
for interest of
his net profits as such for the year next before the date of presenting
assignee of land
revenue.
the plaint.
(17) In suits to set aside an attachment of land or of an interest in land or
to set aside an
attachment.
revenue - according to the amount for which the land or interest was
attached
:
Provided that where such amount exceeds the value of the
land or interest, the amount of fee shall be computed as if the suit
were for the possession of such land or interest.
(18) In suits against a mortgagee for the recovery of the property
to redeem.
mortgaged, and in suits by a mortgagee to foreclose the mortgage,
or when the mortgage is made by conditional sale, to have the sale
declared absolute -
according to the principal money expressed to be secured by the
instrument of mortgage.
(19) In suits for specific performance -
for specific
performance.
(a) of a contract of sale -- according to the amount of the
consideration,
(b) of a contract of mortgage -- according to the amount agreed
to be secured,
(c) of a contract of lease -- according to the aggregate amount of
the fine or premium (if any) and of the rent agreed to be paid
during the first year of the term,
(d) of an award -- according to the amount or value of the
property in dispute :
(20) In the following suits between landlord and tenant -
between
landlord
and tenant.
(a) for the delivery by a tenant of the counterpart of a lease,
(b) to enhance the rent of a tenant having a right of occupancy,
(c) for the delivery by a landlord of a lease,
(d) for the recovery of immovable property from a tenant,
including a tenant holding over after the determination of a
tenancy,

13
(e) to contest a notice of ejectment,
(f) to recover the occupancy of immovable property from which
a tenant has been illegally ejected by the landlord, and
(g) for abatement of rent —
according to the amount of the rent of the immovable property to
which the suit refers, payable for the year next before the date of
presenting the plaint.
Fee on
7.
(1)
The amount of fee payable under this Act on a memorandum
memorandum of
of appeal against an order having the force of a decree relating to
appeal against order
or award relating to
compensation under any Act for the time being in force for the acquisition
compensation in
of land for public purposes shall be computed according to the difference
certain cases.
between the amount awarded and the amount claimed by the appellant.
(2)
The amount of fee payable under this Act on a memorandum
of appeal against an award of a Claims Tribunal preferred under section 173
of the Motor Vehicles Act, 1988, shall be computed as follows:-
59 of 1988.
(i) if such appeal is preferred by the insurer or owner of the
motor vehicle, the full
ad valorem
fee leviable on the amount
at which the relief is valued in the memorandum of appeal
according to the scale prescribed under Article 1 of
Schedule I;
(ii) if such appeal is preferred by any other person – one -half of
the
ad valorem
fee leviable on the amount at which the relief
is valued in the memorandum of appeal according to the said
scale
:
Provided that if such person succeeds in the appeal, he shall
be liable to make good the deficit, if any, between the full
ad
valorem
fee payable on the relief awarded in the appeal according to
the said scale and the fee already paid by him; and the amount of
such deficit shall, without prejudice to any other mode of recovery,
be recoverable as an arrear of land revenue.
8.
If the Court is of opinion that the subject matter of any suit has been
Inquiry to
valuation of
wrongly valued or if an application is made to the Court for the revision of
suits.
any valuation made, the Court may determine the correct valuation by
holding such inquiry as it thinks fit for such purpose, and revise the
valuation.
9.
(1) For the purpose of an inquiry under section 8, the Court may
Investigation to
ascertain proper
depute, or issue a commission to, any suitable person to make such local or
valuation.
other investigation as may be necessary and to report thereon to the Court.
Such report and any evidence recorded by such person shall be evidence in
the inquiry.

14
(2) The Court may, from time to time direct such party to the suit as it
thinks fit to deposit such sum as the Court thinks reasonable as the costs of
the inquiry, and if the costs are not deposited within such time as the Court
shall fix may, notwithstanding anything contained in any other Act, reject
the plaint or, as the case may be the appeal, if such party is the plaintiff or
the appellant and, in any other case, may recover the costs as a public
demand
:
Provided that when any plaint or appeal is rejected under this
section, the cour t-fees already paid shall not be liable to be refunded.
10.
(1) The Court, when making an inquiry under section 8 and any
Power of
person making an investigation under section 9 shall have respectively for
persons making
inquiry under
the purposes of such inquiry or investigation, the powers vested in a Court
sections 8 and 9.
under the Code of Civil Procedure, 1908, in respect of the following
5 of 1908.
matters, namely:-
(a) enforcing the attendance of any person and examining him
on oath or affirmation;
(b) compelling the production of documents or material objects;
(c) issuing commissions for the examination of witnesses;
(d) taking or receiving evidence on affidavits.
(2)
An inquiry or investigation referred to in sub- section (1) shall be
deemed to be a judicial proceeding within the meaning of sections 193 and
228 of the Indian Penal Code.
45 of 1860.
Costs of inquiry
11.
If in the result of an inquiry under section 8, the Court finds that the
as to valuation
subject matter of the suit ha s been undervalued, the Court shall order the
and refund of
excess fee.
party responsible for the under valuation to pay the costs of the inquiry.
If in the result of such inquiry, the Court finds that the subject matter
of the suit has not been undervalued, the Court may, in its discretion, order
that such costs shall be paid by the Government or by any party to the suit
at whose instance the inquiry has been undertaken and if any amount
exceeding the proper amount of fee has been paid shall refund the excess
amount so paid.
12.
(1)
The State Government may appoint generally, or in any case,
Appo intment of
inspecting officers
or for any specified class of cases, in any local area, one or more officers to
and recovery in
be called inspecting officers.
cases reported by
them.
(2)
The inspecting officer may, subject to the control of the Court
concerned, examine the records of any case which is pending or has been
disposed of, with a view to finding out whether proper fees have been paid
therein.

15
(3)
If on such examination, the inspecting officer finds that the fee
payable under this Act, on any document filed, exhibited or recorded in
such case, has not been paid or has been insufficiently paid, he shall report
the fact to the presiding officer of the court.
(4)
Such presiding officer, after satisfying himself of the correctness of
such report, shall record a provisional finding that the proper fee has not
been paid and determine the amount of the fee payable and such further sum
as he thinks reasonable as the costs of the inquiry and the person from
whom the fee or the difference thereof, if any, and the costs shall be
recoverable.
(5)
After recording the finding under sub -section (4), the presiding
officer shall issue a notice to the person referred to in that sub- section to
show cause as to why he should not be ordered to pay the fee and the costs
determined thereunder, and if sufficient cause is not shown, the presiding
officer shall confirm the finding and make an order requiring such person to
pay the proper fee and the cost before a specified date.
(6)
If such person fails to pay the fee and the costs in accordance with
the provisions of sub -section (5), they shall, on the certificate of such
presiding officer, be recoverable as an arrears of land revenue.
13.
(1)
In a suit or proceeding the difference, if any. between the fee
Taxing of Court-fees
actually paid and the fee which would have been payable, on delivery of
and their recovery
in suits for
mense
judgment, be taxed by the court and shall be leviable from the plaintiff and
profits
or amount.
if not paid by him within thirty days from the date of the judgment be
recoverable according to the law and under the rules for the time being in
force for the recovery of an arrears of land revenue.
(2) The Court shall send a copy of the decree or order or award passed
in such suit to the Collector.
(3) No decree passed in any suit by the Court shall be executed, until a
certificate to the effect that such difference is paid or recovered, signed by
the Court which passed the decree or by the Collector who recovered the
amount, is produced along with the application for such execution.
Explanation.-
For the purpose of this section, “Plaintiff” includes any
party to a suit to whom any profits or amount are or is found to be due .
14.
(1)
Every question relating to valuation for the purpose of
Decision of
questions as to
determining the amount of any fee chargeable under this Chapter on a plaint
valuation.
or memorandum of appeal shall be decided by the Court in which such
plaint or memorandum, as the case may be, is filed and such decision shall
be final as between the parties to the suit.

16
(2) But whenever any such suit comes before a Court of appeal,
reference or revision, if such Court considers that the said question has been
wrongly decided to the detriment of the revenue, it shall require the party,
by whom such fee has been paid, to pay such additional fee as would have
been payable had the question been rightly decided.
15.
If an appeal or plaint, which has been rejected by the lower Court on
Refund of fee
paid on
any of the grounds mentioned in the Code of Civil Procedure, 1908, is
5 of 1908.
memorandum of
ordered to be received, or if a suit is remanded in appeal, on any of the
appeal.
grounds mentioned in rule 23 of Order XLI in the First Schedule to the
same Code for a second decision by the lower Court, the Appellate Court
shall grant to the appellant a certificate, authorising him to receive back
from the Collector, the full amount of fee paid on the memorandum of
appeal
:
Provided that if, in the case of remand in appeal, the order of remand
shall not cover the whole of the subject matter of the suit, the certificate so
granted shall not authorise the appellant to receive back more than so much
fee as would have been originally payable on the part or parts of such
subject matter in respect whereof the suit has been remanded.
16.
Where an application for review of judgment is presented on or after
Refund of fee
the ninetieth day from the date of the decree, the Court, unless the delay
on application
or review of
was caused by the applicant’s laches, may, in its discretion, grant him a
judgement.
certificate authorising him to receive back from the Collector so much of
the fee paid on the application as exceeds the fee which would have been
payable had it been presented before such day.
Refund where
17.
Where an application for a review of judgment is admitted, and
Court reverses
where, on the rehearing, the Cour t reverses or modifies its former decision
or modifies its
former decision
on the ground of mistake in law or fact, the applicant shall be entitled to a
on ground of
certificate from the Court authorising him to receive back from the
mistake.
Collector so much of the fee paid on the application as exceeds the fee
payable on any other application to such Court under clause (c) or (f) of
Article 1 of the Second Schedule annexed to this Act.
But nothing in the former part of this section shall entitle the
applicant to such certificate where the reversal or modification is due,
wholly or in part, to fresh evidence which might have been produced at the
original hearing.
18.
Where a suit embraces two or more distinct subjects, the plaint or
Multifarious
suits.
memorandum of appeal shall be chargeable with the aggregate amount of
the fees to which the plaints or memoranda of appeal in suits embracing
separately each of such subjects would be liable under this Act.
5 of 1908.

17
Nothing in the former part of this section shall be deemed to affect
the power conferred by the Code of Civil Procedure, 1908, Schedule I,
Order II, rule 6.
19.
When the first or only examination of a person who complains of
Written
examinations of
the offence of wrongful confinement, or of wrongful restraint, or of any
complainants.
offence other than an offence for which police officer may arrest without a
warrant, and who has not already presented a petition on which a fee has
been levied under this Act, is reduced to writing under the provisions of the
2 of 1974.
Code of Criminal Procedure, 1973, the complainant shall pay a fee of ten
rupees unless the court thinks fit to remit such payment.
20.
Nothing contained in this Act shall render the following documents
Exemption of
certain
chargeable with any fee
-
documents.
(i) Power-of- attorney 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) Application for certified copies of documents or of any other
purpose in the course of a criminal proceeding presented by
or on behalf of the State Government to a criminal Court.
(iii) Written statements called for by the Court after the first
hearing of a suit.
(iv) Probate of a will, letters of administration, and, save as
regards debts and securities, a certificate under the Bombay
Regulation VIII of 1827 or any corresponding law in force,
where the amount or value of the property in respect of
which the probate or letters or certificate shall be granted
does not exceed one thousand rupees.
(v) Application or petition to the Collector or other officer
making a settlement of land revenue, or to a Board of
Revenue, or a Commissioner of Revenue, relating to matters
connected with the assessment of land or the ascertainment,
of rights thereto or interest therein, if presented, previous to
the final confirmation of such settlement.
(vi) Application relating to 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 a land revenue by a
person holding, under direct engagement with Government,
land of which the revenue is settled, but not permanently.

18
(viii) Application for service of notice of relinquishment of land or
of enhancement of rent.
(ix) Written authority to an agent to distrain.
(x) 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.
(xi) Petition by a prisoner, or other person in duress or under
restraint of any Court or it s officer.
(xii) Complaint of a public servant (as defined in the Indian Penal
45 of 1860.
Code), a municipal officer, or an officer or servant of a
railway company.
(xiii) Application for the payment of money due by the
Government to the applicant.
(xiv) Petition of appeal against any municipal tax.
(xv) Applications for compensation under any law for the time
being in force relating to the acquisition of property for
public purposes, other then those chargeable under Article 15
of Schedule I.
CHAPTER III
PROBATES, LETTERS OF ADMINISTRATION AND
CERTIFICATES OF ADMINISTRATION
Relief where too
21.
Where any person on applying for the probate of a will or letters of
high a court-fees
administration has estimated the property of the deceased to be of greater
has been paid.
value than the same has afterwards proved to be, and has consequently paid
too high a court- fee thereon, if, within six months after the true value of the
property has been ascertained, such person produces the probate or letters to
the Chief Controlling Revenue Authority for the local area in which the
probate or letters has or have been granted,
and delivers to such Authority a particular inventory and valuation
of the property of the deceased, verified by affidavit or affirmation,
and if such Authority is satisfied that a greater fee was paid on the
probate or letters than the law required,
the said Authority may -

19
(a) cancel the stamp on the probate or letters if such stamp has
not been already cancelled;
(b) substitute another stamp for denoting the court-fee which
should have been paid thereon; and
(c) make an allowance for the difference between them as in the
case of spoiled stamps, or repay the same in money, at his
discretion.
Relief when
22.
Whenever it is proved to the satisfaction of such Authority that an
debts due from a
executor or administrator has paid debts due from the deceased to such an
deceased person
amount as, being deducted out of the amounts or value of the estate reduces
have been paid
out of his estate.
the same, to a sum which, if it had been the whole gross amount or value of
the estate, would have occasioned a less court- fee to be paid on the probate
or letters of administration granted in respect of such estate than has been
actually paid thereon under this Act,
such Authority may return the difference, provided the same be claimed
within three years after the date of such probate or letters of administration.
But when, by reason of any legal proceeding, the debts due from the
deceased have not been ascertained and paid, or his effects have not been
recovered and; made available, and in consequence, thereof the executor or
administrator is prevented from claiming the return of such difference
within the said term of three years, the said Authority may allow such
further time for making the claim as may appear to be reasonable under the
circumstances.
23.
Whenever a grant of probate or letters of administration has been or
Relief in case
is made in respect of the whole of the property belonging to an estate and
of several
grants.
the full fee chargeable under this Act has been or is paid thereon, no fee
shall be chargeable under the same Act when a like grant is made in respect
of the whole or any part of the same property belonging to the same estate.
Whenever such a grant has been or is made in respect of any
property forming part of an estate, the amount of fees then actually paid
under this Act shall be deducted when a like grant is made in respect of
property belonging to the same estate, identical with or including the
property to which the former grant relates.
24.
The probate of the will or the letters of administration of the effects
Probates
declared valid
of any person deceased hereto before or hereafter granted shall be deemed
as to trust
valid and available by his executors or administrators for recovering,
property
though not
transferring or assigning any movable or immovable property whereof or
covered by
whereto the deceased was possessed or entitled either wholly or partially as
court-fees.
a trustee, notwithstanding the amount or value of such property is not

20
included in the amount or value of the estate in respect of which a court- fee
was paid on such probate or letters of administration.
25.
Where any person on applying for probate or letters of
Provisions for
case where too
administration has estimated the estate of the deceased to be of less value
low a court-fee
than the same has afterwards proved to be, and has in consequence paid too
has been paid
on probates,
low a court-fee thereon, the Chief Controlling Revenue Authority for the
etc.
local area in which the probate or letters of administration has or have been
granted may, on the value of the estate of the deceased being verified by
affidavit or affirmation, cause the probate or letters of administration to be
duly stamped on payment of the full court-fee which ought to have been
originally paid thereon in respect of such value and of the further penalty, if
the probate or letters is or are produced within one year from the date of the
grant, of five times, or, if it or they, is or are produced after one year from
such date, of twenty times, such proper court- fee, without any deduction of
the court- fee originally paid on such probate or letters of administration
:
Provided that if the application be made within six months after the
ascertainment of the true value of the estate and the discovery that too low a
court-fee was at first paid on the probate or letters of administration, and if
the said Authority is satisfied that such fee was paid in consequence of a
mistake or of its not being known at the time that some particular part of the
estate belonged to the deceased, and without any intention of fraud or to
delay the payment of the court-fee, the said Authority may remit the said
penalty, and cause the probate or letters of administration to be duly
stamped on payment only of the sum wanting to make up the fee which
should have been at first paid thereon.
26.
In case of letter of administration on which too low a court-fee has
Administrator
been paid at first ; the said Authority shall not cause the same to be fully
to give proper
security
stamped in manner aforesaid until the administrator has given such security
before letters
to the Court by which the letters of administration have been granted as
stamped
under section
ought by law to have been given on the granting thereof in case the full
25.
value of the estate of the deceased had been then ascertained.
Executors, etc.
27.
Where too low a court- fee has been paid on any probate or letters of
not paying full
administration in consequence of any mistake, or of its not being known at
court-fee on
probates, etc.
the time that some particular part of the estate belonged to the deceased, if
within six
any executor or administrator acting under such probate or letters of
months after
discovery of
administration does not, within six months after the discovery of the
under payment.
mistake or of any effects not known at the time to have belonged to the
deceased, apply to the said Authority and pay what is wanting to make up
the court-fee which ought to have been paid at first on such probate or
letters of administration, he shall forfeit the sum of one thousand rupees and
also a further sum at the rate of ten rupees per cent. on the amount of the
sum wanting to make up the proper court-fee.

21
28.
(1) Where an application for probate or letters of administration
Notice of
applications for
is made to any Court othe r than the High Court, the Court shall cause notice
probate or letters
of the application to be given to the Collector.
of administration
to be given to
Revenue
(2) Where such an application as aforesaid is made to the High Court,
authorities, and
procedure
the High Court shall cause notice of the application to be given to the Chief
thereon.
Controlling Revenue Authority.
(3) The Collector within the local limits of whose revenue jurisdiction
the property of the deceased or any part thereof is, may at any time inspect
or cause to be inspected, and take or cause to be taken copies of, the record
of any case in which application for probate or letters of administration has
been made; and if, on such inspection or otherwise, he is of opinion that the
petitioner has under-estimated the value of the property of the deceased, the
Collector shall forward his report, giving therein his reasons for his opinion
and his estimate of the true valuation, to the High Court or any other Court,
as the case may be, serving at the same time a copy of his report on the
petitioner.
(4)
If within thirty days from the date of receipt of the copy of the
Collector’s report served on him under sub- section (3), the petitioner does
not file in Court his objections to the Collector’s valuation, the Court shall
make an order amending the petitioner’s valuation, in accordance with the
report of the Collector.
(5) If within the aforesaid period, the petitioner filed in Court his
objection, the Court shall hold, or cause to be held, an inquiry in accordance
with the provisions of sections 9, 10 and 11 as if the application were a suit
and shall record the finding as to the true value, as near as may be, at which
the property of the deceased should have been estimated. The Collector
shall be deemed to be a party to the inquiry.
(6) The finding of the Court recorded under sub -section (5) shall be
final, but shall not bar the entertainment and disposal by the Chief
Controlling Revenue Authority of any application under section 25.
(7) The State Government may make rules for the guidance of
Collector, in the exercise of the powers conferred by sub- section (3).
29.
(1) No order entitling the petitioner to the grant of probate or
Payment of court-
fee in respect of
letters of administration shall be made upon an application for such grant
probate and
until the petitioner has filed in the Court a valuation of the property in the
letters of
administration.
form set forth in the Third Schedule, and the Court is satisfied that the fee
mentioned in Article 10 of the First Schedule has been paid on such
valuation.

22
(2) The grant of probate or letters of administration shall not be delayed
by reason of any report made by the Collector under sub- section (3) of
section 28.
30.
(1) Any excess fee found to be payable on an inquiry held under
Recovery of
section 28 and any penalty or forfeiture under section 27, may, on the
penalties etc.
certificate of the Chief Controlling Revenue Authority, be recovered from
the executor or administrator as if it were an arrear of land revenue by any
Collector.
(2) The Chief Controlling Revenue Authority may remit the whole or
any part of any such penalty or forfeiture as aforesaid, or any part of any
penalty under section 25 or of any court-fee under section 25 in excess of
the full court- fee which ought to have been paid.
31.
Nothing in sections 4 and 40 shall apply to probates or letters of
Sections 4 and 40
administration.
not to apply to
probates or letters of
administration.

23
CHAPTER IV
PROCESS FEES
Rules as to
32.
The High Court shall make rules as to the following ma tters
-
costs of
process.
(i) the fees chargeable for serving and executing processes
issued by such court in its appellate jurisdiction, and by the
other Civil and Revenue Courts established within the local
limits of such jurisdiction;
(ii) the fees chargeable for serving and executing processes
issued by the Criminal Courts, established within such limits
in the case of offences other than offences for which police
officers may arrest without a warrant ; and
(iii) the remuneration of the peons and all other persons
employed by leave of a Court in the service or execution of
processes.
The High Court may from time to time alter and add to the rules so
made.
All such rules, alterations and additions shall, after being confirmed
Confirmations
by the State Government, be published in the
Official Gazette
, and shall
and
publication of
thereupon have the force of law.
rules.
Until such rules shall be so made and published, the fees now
leviable for serving and executing processes shall continue to be levied and
shall be deemed to be fees leviable under this Act.
33.
A table in the English and regional languages, showing the fees
Tables of
process fees.
chargeable for such service and execution, shall be exposed to view in a
conspicuous part of each court.
34.
Subject to the rules to be made by the High Court and approved by
Number of
peons in District
the State Government, every District Judge, the Principal Judge of the City
and subordinate
Civil Court and every Magistrate of a District shall fix, and may from t
ime
Courts.
to time alter, the number of peons or persons necessary to be employed for
the service and execution of processes issued out of his Court, and each of
the Courts subordinate thereto,
and for the purposes of this section, every Court of Small Causes
Number of
peons in
established under the law shall be deemed to be subordinate to the Court of
mofussil Small
the District Judge.
Cause Courts.

24
35.
Subject to rules to be framed by the Chief Controlling Revenue
Number of
Authority and approved by the State Government, every officer performing
peons in
Revenue
the function of a Collector of a District shall fix, and may from time to time
Courts.
alter, the number of peons necessary to be employed for the service and
execution of processes issued out of his Courts or the Court subordinate to
him.
CHAPTER V
MODE OF LEVYING FEES
36.
All fees shall be charged and collected under this Act at the rate in
Rate of fee in force
on date of
force on the date on which the document chargeable to court-fees is or was
presentation of
presented.
document to be
applicable.
37.
(1) All fees chargeable under this Act shall be collected by
Collection of fees
stamps.
by stamps.
(2) Notwithstanding anything contained in sub -section (1), where –
(a) the State Government, in relation to any area in the State, or
(b) the Collector, in relation to any area in the district under his
charge, is satisfied that on account of temporary shortage of
stamps in any area, fee cannot be paid, and payment of fee
cannot be indicated on documents, by means of stamps, the
State Government, or as the case may be, the Collector may
by notification in the
Official Gazette,
direct that in such area
and for such period as may be specified in such notification,
the fee may be paid in cash in any Gove rnment treasury or
sub- treasury, and the officer- in- charge of such treasury or
sub- treasury shall, on production of a
challan
evidencing
payment of fee in such treasury or sub -treasury, certify such
payment by endorsement on the document in respect of
whic h fee has been so paid, and state in the said endorsement
the amount of the fee so paid.
(3) An endorsement made on any document under sub- section (2) shall
have the same effect as if the fee of an amount equal to the amount stated in
the endorsement ha d been paid in respect of, and such payment had been
indicated on, such document by means of stamps under sub- section (1).
38.
The stamps used to denote any fees chargeable under this Act shall
Stamps to be
be impressed or adhesive or partly impressed or partly adhesive, as the State
impressed or
adhesive.
Government may, by notification in the
Official Gazette,
from time to time,
direct.

25
39.
The State Government may, from time to time make rules for
Powers of
State
regulating -
Government
to make rules.
(a) the supply of stamps to be used under this Act,
(b) the number of stamps to be used for denoting any fee
chargeable under this Act,
(c) the renewal of damaged or spoiled stamps, and
(d) the keeping accounts of all stamps used under this Act:
Provided tha t in the case of stamps used under section 3 in the High
Court, such rules shall be made, with the concurrence of the Chief Justice of
such Court.
All such rules shall be published in the
Official Gazette,
and shall
thereupon have the force of law.
40.
No documents which ought to bear stamp under this Act shall be of
Stamping
documents
any validity, unless and until it is properly stamped.
inadvertently
received.
But, if any such document is through mistake or inadvertence
received, filed or used in any Court or office, without being properly
stamped, the presiding Judge or the Head of the Office, as the case may be,
or in the case of the High Court, any Judge of such Court, may, if he thinks
fit, order that such document be stamped as he may direct; and, or such
document being stamped accordingly, the same and every proceeding
relative thereto shall be valid as if it had been properly stamped in the first
instance.
41.
Where any such document is amended in order merely to correct a
Amended
mistake and to make it conform to the original intention of the parties, it
documents.
shall not be necessary to impose a fresh stamp.
Cancellation
42.
No document requiring a stamp under this Act shall be filed or acted
of stamps.
upon in any proceeding in any Court or office until the stamp has been
cancelled.
Such officer as the Court or the head of 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 amo unt
designated on the stamp untouched, and the part removed by punching shall
be burnt or otherwise destroyed.

26
CHAPTER VI
MISCELLANEOUS
43.
(1) When any suit in a Court is settled by agreement of parties
Repayment of
fee in certain
befo re any evidence is recorded, or any appeal or cross objection is settled
circumstances.
by agreement of parties before it is called on for effective hearing by the
Court, half the amount of the fee paid by the plaintiff, appellant, or
respondent on the plaint, appeal or cross objection, as the case may be, shall
be repaid to him by the Court
:
Provided that no such fee shall be repaid if the amount of fee paid
does not exceed one hundred rupees or the claim for repayment is not made
within one year from the date on which the suit, appeal or cross objection
was settled by agreement.
(2) The State Government may, from time to time, by order, provide for
repayment to the plaintiffs, appellants or respondents of any part of the fee
paid by them on plaints, appeals or cross objections, in suits or appeals
disposed of under such circumstances and subject to such conditions as may
be specified in the order.
Explanation
.- For the purpose of this section, effective hearing shall
exclude the dates when the appeal is merely adjourned without being heard
or argued.
44.
Whenever the filing or exhibition in a Criminal Court of a document
Admission in
in respect of which the proper fee has not been paid is, in the opinion of the
criminal cases
of documents
Presiding Judge, necessary to prevent a failure of justice, nothing contained
for which
proper fee has
in section 4 shall be deemed to prohibit such filing or exhibition.
not been paid.
45.
(1) The State Government may, from time to time make rules for
Sale of
regulating the sale of stamps to be used under this Act, the persons by
stamps.
whom alone such sale is to be conducted, and the duties and remuneration
of such persons.
(2) All such rules shall be published in the
Official Gazette,
and shall
thereupon have the force of law.
(3) Any person appointed to sell stamps who disobeys any rules made
under this section, and any person not so appointed who sells or offers for
sale only stamp, shall, on conviction, be punished with imprisonment for a
term which may extend to three years or with fine which may extend to five
thousand rupees or with both.

27
46.
The State Government may, from time to time, by notification in the
Power to
reduce or
Official Gazette,
reduce or remit, in the whole or in any part of the
remit fees.
territories under its administration all or any of the fees mentioned in the
First and the Second Schedule annexed to this Act and may in like manner
cancel or vary such order.
47.
Nothing in Chapters II and IV of this Act applies to the fees which
Saving of fees
to certain
any officer of the High Court is allowed to receive in addition to a fixed
officers of
salary.
High Court.
48.
Nothing in this Act shall be deemed to affect the stamp duties
Saving as so
chargeable under any other la w for the time being in force relating to stamp
stamp duties.
duties.
49.
The Bombay Court- fees Act, 1959 in its application to the State of
Repeal and
Bom.
Gujarat, is hereby repealed :
savings.
XXXVI of
1959.
Provided that such repeal shall not affect the previous operation of
the law so repealed and anything done or any action taken (including any
appointment, notification, rules, order, form, application, reference, notice
report or certificate made or issued) under the law shall, in so far as this is
not inconsistent with the provisions of this Act, be deemed to have been
done or taken under the corresponding provision of this Act and shall
continue to be in force accordingly, unless and until superseded by anything
done or any action taken under this Act.
50.
In the Suits Valuation Act, 1887, in section 9, the words and figures
Amendment
7 of 1887.
of Suits
“of the Court-fees Act, 1870 and” shall be deleted.
Valuation Act,
1887.
51.
(1)
All the rules made under this Act, shall be laid for not less
Rules made by
than thirty days before the State Legislature as soon as possible after they
Government
to be laid
are made and shall be subject to the rescission by the State Legislature or to
before State
such modification as the State Legislature may make during the session in
Legislature.
which they are so laid or the session immediately following.
(2) Any rescission or modification so made by the State Legislature
shall be published in the
Official Gazette,
and shall thereupon take effect.

28
SCHEDULE I
Ad valorem fees
Name of proceeding Description Fees
1 2 3
Plaint or memorandum of
When the amount or value of the subject
Twenty rupees.
1.
appeal (not otherwise
matter in dispute does not exceed one
provided for in this Act) or of
hundred rupees.
cross objection presented to
any Civil or Revenue Court.
When such amount or value exceeds one
Two rupees.
hundred rupees, for every ten rupees, or part
thereof, in excess of one hundred rupees, up
to one thousand rupees.
When such amount or value exceeds one
twenty
thousand rupees, for every hundred rupees,
rupees.
or part thereof, in excess of one thousand
rupees, up to ten thousand rupees.
When such amount or value exceeds ten
One hundred
thousand rupees, for every one thousand
twenty rupees.
rupees, or part thereof, in excess of ten
thousand rupees, up to one lakh of rupees.
When such amount or value exceeds one
Two hundred
lakh of rupees, for every ten thousand
rupees.
rupees or part thereof in excess of one lakh
of rupees:
Provided that the ma ximum fee leviable on
a plaint or memorandum of appeal or of
cross objection shall be seventy-five
thousand rupees.
Plaint in a suit for possession
...... A fee of one-
2.
47 of
under section 6 of the
half of the
1963.
Specific Relief Act, 1963.
amount
prescribed in
the scale under
Article 1.
Plaint, application or petition
...... A fee on the
3.
(including memorandum of
amount or
appeal) to set aside or modify
value of the
any award otherwise than
award sought
under the Arbitration and
to be set aside
26 of
1996.
Conciliation Act, 1996.
or modified
according to

29
according to
the scale
prescribed
under Article 1.
Plaint, application or petition
....... The same fee
4
(including memorandum of
as is leviable
appeal) which is capable of
on a plaint in a
being treated as a suit, to set
suit to obtain
aside a decree or order having
the relief
the force of a decree.
granted in the
decree or order,
as the case may
be.
A fee on the
5.
.......
Plaint in a suit, application or
extent of the
petition (including memorandum
value of
of appeal), to set aside
alienation to which the plaintiff,
alienation to be
applicant or appellant, as the
set aside,
case may be, was a party, either
according to
directly or through a legal
the scale
guardian other than
de facto
or
prescribed
ad hoc
guardian, manager or
under Article 1.
partner or Court.
Plaint in a suit (including
A fee of one-
6.
.......
memorandum of appeal) for
half of the
possession between the
amount
guardian and ward, trustee and
prescribed in
beneficiary, principal and
the scale under
agent, wife and husband,
Article 1.
executor or administrator and
beneficiary, receiver and
owner of property and between
persons having fiduciary
relationship.
7.
........
A fee on the
Any other plaint, application or
amount of the
petition (including memorandum
monetary gain
of appeal), to obtain substantive
relief capable of being valued in
or loss to be
terms of monetary gain or
prevented,
prevention of monetary loss,
according to
including cases wherein
the scale
application or petition is either
prescribed
treated as a plaint or is described
under Article 1.
as the mode of obtaining the relief
as afores aid.

30
8.
Application for review of
.......
The fee
judgement if presented on or
leviable on the
after the ninetieth day from the
plaint or
date of the decree.
memorandum
of appeal.
Application for review of
One -half of the
9.
......
judgement if presented before
fee leviable on
the ninetieth day from the date
the plaint or
of the decree.
memorandum
of appeal.
Probate of a will or letters of
When the amount or value of the
Two per cent.
10.
administration with or
property in respect of which the grant of
without will annexed.
probate or letters is made exceeds one
thousand rupees, on the part of the amount
or value in excess of one thousand rupees,
upto fifty thousand rupees.
When the amount or value of the
Four per cent.
property in respect of which the grant of
probate or letters is made exceeds fifty
thousand rupees, on the part of the amount
or value in excess of fifty thousand rupees,
upto two lakhs rupees.
When the amount or value of the
Six per cent.
property in respect of which the grant of
probate or letters is made exceeds two lakhs
rupees, on the part of the amount or value in
excess of two lakhs rupees, upto three lakhs
rupees.
When the amount or value of
Seven and half
the property in respect of which the grant of
per cent.
probate or letters is made exceeds three
subject to the
lakhs rupees, on the part of the amount or
maximum of
value in excess of three lakhs rupees :
seventy-five
thousand
Provided that when, after the
rupees.
grant of a certificate under Part X of the
Succession Act, 1925, or under the Bombay
Regulation VIII of 1827 or any
39 of
1925.
corresponding law for the time being in
force, 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
later grant shall be reduced by the amount
of the fee paid in respect of the former
grant.

31
Certificate under Part X of the
............ The fee
11.
39 of 1925.
Succession Act, 1925.
leviable in the
case of a
probate (Article
10) on the
amount or
value of any
debt or security
specified in the
certificate
under section
374 of the Act,
and one and a
half times this
fee on the
amount or
value of any
debt or security
to which the
certificate is
extended under
section 376 of
the Act.
Note.-
(1) The
amount of a
debt is its
amount
including
interest on the
day on which
the inclusion of
the debt in the
certificate if
applied for, so
far as such
amount can be
ascertained.
(2) 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

32
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.
Certificate under Bombay
........ The fee
12.
Regulation VIII of 1827 or
leviable in the
under any corresponding law
case of a
in force.
probate (Article
10) on the
amount or
value of the
property in
respect of
which the
certificate is
granted.
Plaint presented with an
.......... The fee
13.
originating summons under the
leviable on a
Rules of the High Court.
plaint in suit
for the same
relief, subject
to a minimum
fee of sixty
rupees.
Application to the Court under
.......... The fee
14.
1 of 1956.
section 543 of the Companies
leviable on a
Act, 1956.
plaint in a suit
for the same
relief.

33
Application to the Collector
............ One -half of the
15.
for a reference to the Court
ad-valorem
fee
under section 18 of the Land
on the
I of
Acquisition Act, 1894.
difference, if
1894.
any, between
the amount
awarded by the
Collector and
the amount
claimed by the
applicant,
according to
the scale
prescribed
under Article 1
of Schedule I,
subject to a
minimum fee
of thirty rupees.
Application or petition made
...... One -half of the
16.
by any assessee to the High
ad-valorem
fee
43 of
Court under section 256 of the
leviable on the
1961.
Income Tax Act, 1961.
amount in
dispute
(namely, the
difference
between the
amount
actually
assessed and
the amount
admitted by
the assessee
as assessable),
subject to the
minimum fee
of one hundred
rupees.
Application or petition made
........ One -half of the
17.
by any person (other than the
ad-valorem
fee
Collector or the
leviable on
Commissioner) to the High
the amount
Court under any provision of
in dispute
the sales tax law for the time
(namely, the
being in force in any part of
difference
the State of Gujarat.
between the
amount
actually
assessed

34
and the amount
admitted by
the assessee as
assessable),
subject to the
minimum fee
of one hundred
rupees.
Table of rates of
ad-valorem
fees leviable on the institution of suits.
But does not
Proper fee
When the
amount of
exceed
value of the
subject matter
exceeds
1 2 3
Rs. Rs. Rs.
1 1000 10
1000 2000 200
2000 3000 300
3000 4000 400
4000 5000 500
5000 6000 600
6000 7000 700
7000 8000 800
8000 9000 900
9000 10000 1000
10000 15000 1250
15000 20000 1500
20000 21000 1525
21000 22000 1600
22000 23000 1675
23000 24000 1750
24000 25000 1825
25000 26000 1900
26000 27000 1975
27000 28000 2050
28000 29000 2125
29000 30000 2200
30000 32000 2375
32000 34000 2500
34000 36000 2650
36000 38000 2800
38000 40000 2950
40000 42000 3100

35
42000 44000 3250
44000 46000 3400
46000 48000 3550
48000 50000 3700
50000 55000 4000
55000 60000 4300
60000 65000 4600
65000 70000 4900
70000 75000 5200
and the fees increases at the rate of Rs. 150 for every Rs.5000 or part thereof, upto
Rs.1,00,000 and over Rs.1,00,000 at the rate of Rs. 200 for every rupees 10,000 or
part thereof, upto Rs. 10,00,000 and over Rs. 10,00,000 at the rate of Rs. 1,200 for
every Rs.1,00,000 or part thereof, upto Rs.20,00,000 and over Rs.20,00,000 at the
rate of Rs.500 for every Rs.1,00,000 or part thereof, upto a maximum fee of
Rs.75,000, for example
Rs.
Rs.
100000 5950
200000 7950
300000 9950
400000 11950
500000 13950
600000 15950
700000 17950
800000 19950
900000 21950
1000000 23950
1100000 25150
1200000 26350
1300000 27550
1400000 28750
1500000 29950
1600000 31150
1700000 32350
1800000 33550
1900000 34750
2000000 35950
2100000 36450
2200000 36950

36
SCHEDULE II
Fixed Fees
Nature of
Description Fees
proceeding
1 2 3
Application or
(a) When presented to any officer of
Three rupees
1.
petition.
the Excise Department or to any
Magistrate by any person having
dealings with the Government, and
when the subject matter of such
application relates exclusively to those
dealings;
or when presented to any officer 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;
or when presented to any Municipal
Commissioner 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 impr ovement;
or when presented to any Civil Court
other than a principal Civil Court of
original jurisdiction; or to any Court of
Small Causes or to a Collector or other
officer of revenue or to a public officer
in relation to any suit or case in which
the amount of value of the subject
matter is less then fifty rupees, not
being an application for assistance
under section 86 of the Bombay Land
Revenue Code, 1879 or under any
Bom. V of
corresponding law for the time being in
1879.
force;
or when presented to any Civil, riminal or
Revenue Court, or to any Board or
executive officer for the purpose of
obtaining a copy of translation of any
judgment, decree or order passed by
such Court, Board or Officer, or of any
other document on record in such
Court or office.

37
(b) Wen presented to a Collector or
Ten rupees.
other officer of revenue for
Bom. V
assistance under section 86 of the
of 1879.
Bombay Land Revenue Code, 1879
or under any corresponding law for
the time being in force;
(c) Wen containing a complaint or
Three rupees.
charge of any offence and presented
to any Criminal Court;
or when presented to a Civil, Criminal
or Revenue Court, or to a Collector
or any Revenue Officer or to a
public officer having jurisdiction
equal or subordinate to a Collector,
or to any Magistrate in his executive
capacity and not otherwise provided
for by this Act;
or to deposit in Court revenue or rent;
or for determination by a Court of
the amount of compensation to be
paid by a landlord to his tenant.
(d) When presented to any
Ten rupees.
competent authority for the purpose
of obtaining a certificate of domicile.
(e) When presented to a Chief
Twenty-five
Controlling Revenue Authority or
rupees.
Executive Authority or to a
Commissioner of Revenue or to any
Chief Officer charged with the
executive administration of a
division and not otherwise provided
for by this Act.
(f) When presented to the High
Court---
(i) for directions, orders or writs
One hundred
under article 226 of the Constitution
rupees.
of India for any purpose other than
the enforcement of the fundamental
rights conferred by Part III thereof;
(ii) for directions, orders or writs
Fifty rupees.
under article 226 for the
enforcement of any of the

38
enforcement of any of the
fundamental rights conferred by Part
III of the Constitution or for the
exercise of its jurisdiction under
article 227 thereof;
(iii) in any other case not
Twenty
otherwise provided for by this Act.
rupees.
Revision application
………. Fifty rupees.
2.
when presented to the
High Court unde r
section 115 of the
Code of Civil
5 of 1908.
Procedure, 1908 or
against the order of
the court of Small
Causes.
Application to any
When the Court grants the application
Five rupees
3.
Civil Court that
and is of opinion that the transmission
in addition to
records may be called
of such records involves the use of the
any fee
for from another
post.
levied on the
Court.
application
under clause
(a), clause (c)
or clause (f)
of Article 1
of this
Schedule.
First application
............... Two rupees.
4.
(other than a petition
containing a criminal
charge or
information) for the
summons of a witness
or other person to
attend either to give
evidence or to
produce a document,
or in respect of the
production or filing of
an exhibit not being
an affidavit for the
immediate purpose of
being produced in
Court.
5.
Application for leave
....... Five rupees.
to sue as a pauper.

39
Application for leave
(a) When presented to a Distric t
Ten rupees.
6.
to appeal as a pauper.
Court.
(b) When presented to a
Twenty
Commissioner or the High Court.
rupees.
7.
Plaint or
........... Ten rupees.
memorandum of
appeal in a suit to
obtain possession
Bom.
under the
II of
Mamlatdars’ Courts
1906.
Act, 1906.
Plaint or
........... Ten rupees.
8.
memorandum of
appeal in a suit to
establish or disprove a
right of occupancy.
9.
Bail-bond or other
... Five rupees.
instrument of
obligation given in
pursuance of an order
made by a Court or
Magistrate under any
section of the Code of
2 of
Criminal Procedure,
1974.
1973, other than
section 109 or 110
thereof or under the
Code of Civil
5 of
Procedure, 1908, and
1908.
not otherwise
provided for by this
Act.
Bail-bonds in criminal
..... Two rupees.
10.
cases, recognizance to
prosecute and
recognizances for
personal appearance
or otherwise.
Undertaking under
..... Five rupees.
11.
4 of
section 49 of the
1869.
Divorce Act, 1869.

40
Mukhtarnama
or
When presented for the conduct of any
12.
Wakalatnama.
one case,-
(a) to any Civil or Criminal Court
Two rupees.
other than a District Court or
Court of Session or the High
Court or to any Revenue Court or
to any Collector or Magistrate or
other executive officer;
(b) to a District Court or Court of
Three rupees.
Session ;
(c) to the High Court.
Five rupees.
Memorandum of
(a) to any Civil Court other than the
Two rupees.
13.
appeal when the
High Court or to any Revenue
appeal is not from a
Court or Executive Officer other
decree or an order
than the High Court or Chief
having the force of a
Controlling Revenue Authority or
decree, and is
Executive Authority;
presented -
(b) to the Chief Controlling Executive
Five rupees.
or Revenue Authority;
(c) to the High Court.
Ten rupees.
14.
Caveat
When the amount or value of the
Twenty
property involved does not exceed two
rupees.
thousand rupees.
When the amount or value of the
Fifty rupees.
property involved exceeds two
thousand rupees.
Application for
.......... Five rupees.
15.
permission to cut
timber in
Government forests,
or otherwise relating
to such forests.
16.
Memorandum of
appeal presented to –
(a) the State
.........
Ten rupees.
Government,
(b) any Forest
Officer, where
.........
Five rupees.
such appeal is
provided for, by
or under the
16 of
Forest Act, 1927
1927.
or any

41
corresponding law in
force.
Petition in a suit
.......... Fifty rupees
17.
under the Converts’
21 of
Marriage Dissolution
1866.
Act, 1866.
18.
Application –
(a) under section
....
One hundred
26 of
1996.
8 of the Arbitration
rupees.
and Conciliation Act,
1996;
.
(b) for probate or
letters of
administration or for
revocation thereof
under the Succession
When the amount or value of
Twenty
39 of
Act, 1925;
the estate does not exceed
rupees.
1925.
two thousand rupees.
(c) for a
certificate under Part
When it exceeds two
Forty rupees.
39 of
X of the Succession
thousand rupees,
1925.
Act, 1925, or Bombay
Regulation VIII of
1827 or any
corresponding law for
the time being in
force;
(d) for opinion or
advice or for
.........
Fifty rupees.
discharge from a
Trust, or for
appointment of new
2 of
trustees under section
1882.
34, 72, 73 or 74 of the
Indian Trusts Act,
1882;
(e) under rule 58
When the amount or value of the
Fifty rupees.
of Order XXI of the
property exceeds five hundred rupees.
Code of Civil
5 of
Procedure, 1908,
1908.
regarding a claim to
attached property.

42
19.
Agreement in writing
........ Fifty rupees.
stating a question for
the opinion of the
Court under the Code
5 of 1908.
of Civil Procedure,
1908.
Every petition under
........ Fifty rupees.
20.
the Divorce Act,
4 of
1869, except petitions
1869.
under section 44 of
that Act and every
memorandum of
appeal under section
55 of that Act.
Plaint, application,
....
Fifty rupees.
21.
petition, or
memorandum of
appeal under the Parsi
Marriage and Divorce
3 of 1936.
Act, 1936, the Special
43 of 1954.
Marriage Act, 1954 or
the Hindu Marriage
25 of 1955.
Act, 1955 :
Provided that where in
A fee as
addition to divorce
........
above plus a
damages are claimed.
fee on the
amount of
damages
claimed
according to
the scale
prescribed
under
Article 1 of
Schedule I.
Petitions under
……. Fifty rupees.
22.
sections 45 and 48 of
the Christian
15 of
Marriage Act, 1872.
1872.
Plaint, petition or
23.
application (including
memorandum of
appeal) which is
capable of being
treated as a suit –

43
(a) for annulment
……….
Fifty rupees.
of marriage;
(b) for dissolution
……….
Fifty rupees.
of marriage;
(c) in suit for
……….
Twenty
custody of
rupees.
minor;
(d) for restitution
……….
Fifty rupees.
of conjugal
rights;
(e) for judicial
……….
Fifty rupees.
separation ;
(f) in or to any
Civil Court not
……….
One hundred
otherwise
rupees.
provided for
and the subject
matter of which
is not capable
of being
estimated in
money value.
Copy or translation
When such judgement or order is
Two rupees.
24.
of a judgement or
given or made by any Civil Court
order not being, or
or by any Revenue Court.
having the force,
of a decree.
When such judgement or order is
Five rupees.
given or made by the High Court.
Copy of a decree or
When such decree or order is made
25.
Five rupees.
Order having the
by any Civil Court or by any
force of a
Revenue Court;
decree.
When such decree or order is made
Ten rupees.
by the District Court.
When such decree or order is made
Fifteen
by the High Court.
rupees.
The amount
Copy of any
(a) When the stamp duty
26.
of the duty
document (including
chargeable on the original
chargeable
power of attorney)
does not exceed one rupee.
on the
liable to stamp
original.
duty under the
Bombay Stamp Act,
Bom. 60 of
1958, or the Stamp
(b) In any other case.
1958.
Ten rupees.
Act, 1899 or any

44
Act, 1899 or any
2 of
corresponding law in
1899.
force, as the case
may be, when left by
any party to a suit or
proceeding in place
of the original
withdrawn.
Copy of any revenue
For every three hundred and sixty
27.
Two rupees.
or judicial
words or fraction thereof.
proceeding or order
not otherwise
provided for by this
Act, or copy of any
account, statement,
report or the like,
taken out of any
Civil or Criminal or
Revenue Court or
office, or from the
office of any Chief
Officer charged with
the executive
administration
of a division.
Application made
……..
Ten rupees.
28.
under the Bombay
Money- lenders Act,
Bom. 31 of
1946 or under any
1947.
corresponding law in
force.
Application presented
….
29.
Five rupees.
to any Registration
Officer for search of
registration records.
Appeal or application to
……….
30.
Five rupees.
the Registrar under
section 72 or 73, as the
case may be, of the
Registration Act,
16 of 1908.
1908.

45
Five rupees.
Application for a
……..
31.
licence
under sub -clause (i) of
clause (w) of sub -
section(1)
of section 33 of the
Bom. 22 of
Bombay
1951.
Police Act, 1951, or
any
corresponding law in
force.
Application or appeal
………….
Ten rupees.
32.
to the Regional or
State Transport
Authority or the State
Government under
59 of
Chapter V of the
1988.
Motor Vehicles Act,
1988.
Election petition
33.
questioning the
election of a
person in respect of the
office –
(a) of
Sarpanch
or
………
Upa-Sarpanch
or
Fifty rupees.
member of a
Panchayat;
(b) of councilor or
……….
member of a
One hundred
rupees.
Municipality,
District Local Board or
such other Local
Authority;
(c) of Mayor or
………
Five hundred
Deputy Mayor or
rupees.
councilor of a
Municipal Corporation
or President, Vice-
President, Chairman or
Vice-Chairman or any
local authority referred
to in clause (b).

46
Application or petition
……..
34.
One hundred
rupees.
to the Court under
section 391, 439 or 522
of the Companies Act,
1 of
1956.
1956.
Any other application
……
Fifty rupees.
or petition to the Court
for judicial action or
relief under the said
Act, not otherwise
provided for under this
Act.
Application –
35.
(a) for order of arrest
…..
Ten rupees.
or attachment
before judgement
or for temporary
injunction;
(b) for compensation
…..
Ten rupees.
for arrest or
attachme nt before
judgement or in
respect of
temporary
injunction obtained
on insufficient
grounds;
(c) for the
…..
Ten rupees.
appointment of a
receiver in a case
in which the
applicant has no
present right of
possession of the
property in
dispute;
…..
Ten rupees.
(d) for setting aside
decree passed
ex- parte
or for
review of order
dismissing

47
dismissing
suit for default.
Twenty rupees.
Appeal or application
…..
36.
to the Co- operative
Tribunal.
Application made by a
…..
Twenty rupees.
37.
2 of 1974.
party to the Magistrate
under section 145 of
the Code of Criminal
Procedure, 1973.
Twenty-five
Application for
…..
38.
rupees.
enrolment under the
25 of
Advocates Act, 1961.
1961.
Application for
…..
Two rupees.
39.
adjournment presented
to the Court in any
proceedings.
SCHEDULE III
(
See
section 29)
Form of valuation (to be used with such modifications, if any, as may be
necessary).
IN THE COURT OF
RE-PROBATE of the Will of
the property and credits of (or Administration of
,) deceased.
I, 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 affidavit all the property and credit of
which the above named deceased died possessed or was entitled to at the time of his
death, and which have come, or are 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.

48
3. I further say that the said assets, exclusive only of such last mentioned
items but inclusive of all rents, interest, dividends and increased values since the
date of the death of the said deceased, are under the value of -
ANNEXURE A
VALUATION OF THE MOVEABLE AND IMMOVEABLE PROPERTY OF
THE DECEASED
Rs. .
Cash in the house and at the banks,
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 at the price of
the day; also the interest separately,
calculating it to the time of making the application).
Immoveable property consisting of .. .. ………
(State description, giving, in the case of
houses the assessed value, if any, and
the number of years’ assessment the
market-value is estimated at, and in
the case of land, the area, the market
-value and all rents that have accrued).
Leasehold property .. … ..
(If the deceased held any leases for years
determinable, state the number of years’
purchase the profit rents are estimated to
be worth and the value of such, inserting
separately arrears due at the date of death
and all rents received or due since that date
to the time of making the application).
Property in public companies .. ..

49
(State the particulars and the value calculated
at the price of the day; also the interest
separately, calculating it to the time of
making the application).
Policy of insurance upon life, money out on
mortgage and other securities, such as
bonds, mortgages, bills, notes and
other securities for money .. .. ..
(State the amount of the whole; also
the interest separately, calculating it
to the time of making the application).
Books-debts .. .. ..
(other than bad).
Stock-in-trade .. ..
(State the estimated value, if any).
Other property not comprised under the foregoing heads ..
(State the estimated value, if any).
__________
Total : __________
Deduct amount shown in Annexure B not subject to duty __________
Net Total : __________
ANNEXURE B
SCHEDULE OF DEBTS, ETC.
Rs.
Amount of debts due and owing from the deceased, payable by
law out of the estate .. ..
Amount of funeral expenses .. ..
Amount of mortgage incumbrances ..
Property held in trust not beneficially or with general power to confer a
beneficial interest .. ..
Other property not subject to duty …. __________
: _________
Total
-----------

50