The Court Fees Act 1870


THE COURT-FEES ACT, 1870.
(Act No. VII of 1870)

CONTENTS-
CHAPTER 1

SECTIONS                                        Preliminary

1. Short title.
Extent of Act,
Commencement of Act.
I A. Definition of "Appropriate Government".
2. [Repealed].

1870 : Act VII  
Court-fees

SECTIONS                                         CHAPTER II
FEES IN THE HIGH COURTS
3.    Levy of fees in High Courts on their original sides.
Levy of fees in Presidency Small   Cause Courts (Repealed).
4.     Fees on documents filed, etc., in High Courts in their   extra­ordinary jurisdiction;
in their appellate jurisdiction ;
as Courts of reference and revision.
5.     Procedure in case of difference as to necessity or amount of fee.
CHAPTER III
FEES IN  OTHER COURTS AND IN  PUBLIC OFFICES
6.     Fees on documents filed, etc. in   Mufassal  Court or in public offices.
7.Computation of fees   payable in   certain suits :

i.            for money;
ii.         for  maintenance and  annuities;
iii.        for other movable   property having    a   market-value;
iv.     (a)     for movable property of no market-value;
(b)   to enforce a right to share in joint family  property;
(c)   for a declaratory decree and consequential relief;
(d)   for an injunction ;
(e)   for easements;
(f)    for accounts;
v.     for possession of lands, houses   and   gardens;   proviso as to Bombay Presidency;(Repealed).
for houses and gardens;
1870 : Act VII                       Court- fees
SECTIONS
vi.         to   enforce  a   right  of pre-emption;
vii.        for interest of assignee of land-revenue;
viii.        to set aside an attachment ;

  1. to redeem ;

to foreclose ;

  1. for specific performance;
  2. between landlord and tenant.

8.    Fee on memorandum of appeal against order relating to com­pensation.
9.    Power to ascertain net profits or market- value.
10.   Procedure where   net profits   or market-value wrongly esti­mated.

Court- fees                             1870 : Act VII

SECTIONS
11.   Procedure in suits for mesne profits or account when amount decreed            exceeds amount claimed.
12.      Decision of question as to valuation.
13.      Refund of fee paid on memorandum of appeal.
14.       Refund of fee on application for review of judgment.
15.       Refund where Court reverses or modifies its former decision on ground of                             mistake.
16.      (Repealed.)
17.      Multifarious suits.
18.      Written examinations of complainants.
19.      Exemption of certain documents.
CHAPTER III A
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION
19A.   Relief where too high a court-fee has been paid.
19B.   Relief where debts due from a deceased person have been paid out of his estate.
19C.    Relief in case of several grants.
19D.   Probates declared   valid as to   trust-property   though not covered by court-fee.
19E.    Provision for case where too low a court-fee has been   paid on probates, etc.
19F.    Administrator to give proper security before letters stamped under section 19E.
19G.   Executors, etc.,    not paying full court-fee on   probates, etc., within six months after discovery of under-payment.
Court- fees                             1870 : Act VII

SECTIONS
19H.  Notice of application for probate or letters of administra­tion to be given to   Revenue-authorities, and procedure thereon.
19I       Payment of court-fees in respect of probates and letters of administration.
19J.      Recovery of penalties, etc.
19K.    Sections 6 and 28 not to apply to probates or letters ef administration.

CHAPTER IV
PROCESS-FEES
20.              Rules as to Cost   of processes.
Confirmation and publication of rules.
21.  Tables of process-fees.

 

1870 : Act VII                      Court- fees
SECTIONS
22.  Number of peons in District and Subordinate   Courts.
Number of peons  in Mufassal Small Cause Courts.
23.  Number of peons in Revenue Courts.
24.   [Repealed].
CHAPTER V
OF THE MODE OF LEVYING FEES
25.   Collection of fees by Stamps.
26.   Stamps to  be impressed or adhesive.
27.   Rules  for supply, number, renewal and keeping accounts  of stamps.
28.   Stamping documents inadvertently received.
29.   Amended document.
30.   Cancellation of stamp.
CHAPTER VI
MISCELLANEOUS
31.   (Repealed]
32.   [Repealed.]
33. Admission in criminal cases of documents for   which proper fees has not been   paid.
34.   Sale of stamps.
35.   Power to reduce or remit  fees.
35A. Variation of rate.
36.   Saving of fees to certain officers of High Courts.

SCHEDULE
i.   ad valorem fees
table of rates of ad valorem fees leviable
on the institution of suits.
ii. fixed fees.
iii. form of valuation.
annexure a.—valuation of the movable and
immovable property of deceased.
annexure b—schedule of debts, etc.

THE COURT FEES ACT. 1870

1(Act VII of 1870)
[11th March, 1870]
CHAPTER—I
preliminary


1.   This Act may be called the Court -fees Act, 1870.
It extends to 2[the whole of Pakistan].
And it shall come into force on the first day of April, 1870.

Short title
Extent of Act
Commencement of Act.

3[1-A. In this act "the Appropriate Government'' means, in relation to fees of stamps relating to documents presented or to be presented before any officer serving under the 4[Federal Government, that Government, and in relation to any other fees or stamps, the Provincial Government].

Definition of Appropriate Government.

            2.["Chief Controlling Revenue-authority" defined]. Rep.,by
A. O.,
1937].

 

CHAPTER—II

FEES IN THE HIGH COURTS 5[ * * *]
3. The Fees payable for the time being to the clerks and officers (other than the sheriffs and attorneys) of the 6[High Courts];

 

 

1. For Statement of objects and reasons, see Gazette of India, 1869, Pt. V., p. 57; for Proceedings in Council, see ibid, 1869, Supplement, pp. 1179 and 1452; ibid 1870, Supplement pp. 52, 378, 421, 427 and 434.

2. Subs, by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), (with effect from the 14th October, 1955), for "all the Provinces and the Capital of the Federation" which were previously subs., for "the whole of British India' by A. O., 1949.
3.   Section 1-A ins. by A. O., 1937.
4.   Subs, by N.-W. F. P., A. L. O., 1975.
5. The words "AND INT THE COURTS OF SMALL CAUSES AT THE PRESIDENCY TOWNS" omitted by the Central Laws  (Statute Reform) Ordinance, 1960 (XXI of I960)-(with effect   from the 14th October, 1955).
6. The original words and figures as amended by the Repealing and Amending Act, 1917
(XXIV of 1917) and A. O., 1937 have successively been amended by A. O., 1949 and Ordinance
XXI of 1960, (with effect from the 14th October, 1955), to read as above.

Court-fees                                                                   (1870 : Act VII
or chargeable in each of such Courts under No. II of the first, and Nos. 7, 12, 14, i[*    *    *], 20 and 21 of the second schedule to this Act annexed;
21"*     ******          #i               „
shall be collected in manner hereinafter appearing.

Fees on documents filed, etc, in High Courts in their extraordinary jurisdiction, 

4. No document of any of the kinds specified in the first or second schedule to this Act annexed, as chargeable with fees, shall be filed, exhibited or recorded in, or shall be received or furnished by, any of the 3[* * *] High Courts in any case coming before such Court in the exercise of its extraordinary original civil jurisdiction:

or in the exercise of its    extraordinary original    criminal jurisdiction;


In their appellate
Jurisdiction,

or in the exercise of its jurisdiction as regards appeals from the 4[judgments  (other than judgments passed in the exercise of the ordinary original Civil jurisdiction of the Court) of   one or more Judges of the said Court, or of a division Court;

As Courts of reference and revision.

            or in the exercise of its jurisdiction as regards appeals from
the Court subject to its superintendence;

   or in the exercise of its jurisdiction as regards appeals from
the Court subject to its superintendence;
or in the exercise of its jurisdiction as a Court of reference or revision:
unless in respect of such document there be paid a fee on an amount not less than that indicated by either of the said schedules as the proper fee for such document.

1.             The number "16" rep. by the Amending Act, 1891 (XII of 1891).

2.             The words "and the fees for the time   being chargeable in   the Courts  of   Small Causes at the Presidency towns and their several offices" omitted by A. O., 1949.
3.             The word "said" omitted by Ordinance XXI of 1960, (with effect from the  14th October, 1955).
4.             Subs, by the Court-fees (Amendment) Act, 1922, (XIX of 1922), for "Judgment of two".

 

1870: Act VII                                                                                     Court-fees

5. When any difference arises between the officer whose duty it is to see that any fee is paid under this Chapter and any suitor or attorney, as to the necessity of paying a fee or the amounts thereof, the question shall, when the difference arises in any of the [*   *   *] High Courts, be referred to the taxing-officer, whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he sha/J refer to the final decision of the Chief Justice of such High Court, or ox such Judge of the High Court as the Chief Justice shall appoint either generally or specially in this behalf.

Procedure in cases of difference as to necessity or amount of fee,

2[*       *          *          *          *          *          *          *]
The Chief Justice -shall declare who shall  be taxing-officer within the meaning of the first paragraph of this section.
CHAPTER— III

fees in other courts and in public ofhcks.

6. Except in the Courts hereinbefore mentioned, no docu­ment of any of the kinds specified as chargeable in the first oj second schedule to this Act annexed shall be filed, exhibited or recorded in any Court of Justice , or shall be received or furnished by any public officer, unless in respect of such document there be paid a fee of an amount not less than that indicated by either of the said schedule as the proper fee for such document.

Fees on documents filed etc, in Musfassal
Courts or in public offices.

7.    The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows :—

Computation of fee payable in certain suits, for money;

3["(i) In suit for money (including suits for damages or Compensation other than the suit for damages or compensation claimed under the Fatal Accidents Act, 1855 (XIII of 1855), or arrears of maintenance of annuities, or of other sums payable (periodically) according to the value claimed"].....

L             The word "said' omitted by the Central! Laws (Statute Reform) Ordinance I960 (XXI of I960), (with effect   from the 14th October, 1955).

2.             The original paragraph   omitted /&/</( with effect from the 14th October, 1955).


For maintenance
And  annuities;

(ii) In suits for maintenance and annuities or other sums payable periodically—according to the value of the subject-matter of the suit, and such value shall be deemed to be ten times the amount claimed to be payable for one year;

For movable property having a market value;

(iii)   In suits for movable property other than money, where the subject matter has a market –value- according to such calve at thedate of presenting the plaint;

            (iv)       In suits-

For movable property of no market value.

(a)   for movable property where the subject-matter has no market-value, as, for instance, in the case of documents relating to title,

To enforce a right to share in joint family property.

(b)   to enforce the right to share in any property on the ground that it is joint family property,

For a declaratory
Decree and con-sequential relief.

(c)   to obtain a declaratory decree or order,  where conse-quential relief is prayed,

Eoraniajinction;

To obtain an injunction,

For easements;

(e)   for a right to some benefit (not herein otherwise provi-ded for) to arise out of land, and

For accounts;

(f)  for accounts-

according to the amount at which the relief sought is valued in the plant or memorandum of appeal:
In all such suits the plaintiff shall state the amount at which
he values the relief sought l[……]


1. The words "and the provisions of the Code of Civil procedure, section 31, shall apply as if for the word (claim the word relief sought, were substituted" repealed by the Amending Act, 1891, (12 of 1891).

1870: Act VII]                                   Court-fees                             

(v) In suits for the possession of land, houses and gardens— according to the value of the subject-matter; and such value shall be deemed to be— Where the subject-matter is land, and—

For possession of lands, houses and gardens;

 (a)       where the land forms and entire estate, or a definite share of an estate, paying annual revenue to Government,
or forms part of such an estate and is recorded in the Collector's register as separately assessed with such revenue,
and   such  revenue is permanently settled— ten time% the revenue so payable.

(b)        where the land forms an entire estate, or a definite ,share of an estate, paying annual revenue to Government, or forms parts of such estate and is recorded as aforesaid;
and such revenue is settled, but not permanently—five times the revenue so payable

(c)        where the land pays no such revenue, or has been partially exempted from such payment, or is charged with any fixed payment in lieu of such revenue,
and net profits have arisen from the land during their next before the date of presenting the plaint—
fifteen times, such net profits;
but where no such net profits have arisen therefrom—
the amount at which the Court shall estimate the land with reference to the value of similar land in the neighborhood:

(d)       where the land forms part of an estate paying revenue to Government, but is not a definite share of such estate and is not separately assessed as above mentioned—the market-value of the land;

(Proviso   as   to Bombay Presidency) Omitted by A. O., 1949, Schedule.

 

Court-fees                                          1870: Act VII

Explanation.—The word "estate" as used in this paragraph means any land subject to the payment of revenue, for which the proprietor or former or raiyat shall have executed a separate engagement to Government, or which, in the absence of such engagement, shall have been separately assessed with revenue;


For houses and gardens

(e)   where the subject matter is a house or garden—
according to the market-value of the house or garden:

To enforce a right of preemption;

(vi) In suit to enforce a right of pre-emption—according to the value (computed in accordance with paragraph V of this section) of the land, house or garden in respect -of which the right is claimed

For interest of assignee of land revenue;

(vii) In suits for the interest of an assignee of land-revenue— fifteen times his net profits as such for the year next before the date of presenting the plaint:

To set aside an attachment;

(viii) In suits to set aside an attachment of land or of an inter­est in land or revenue—according to the amount for which the land or interest was attached:

Provided that where such amount exceeds the value of the land or interest, the amount of fee shall be computed as if the suit were for the possession of such land or interest.


To redeem;

(ix)   In suits against a mortgaged for the recovery of the pro­perty mortgaged,

To foreclose;

and in suits by a mortgaged to foreclose the mortgage,
or, where 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.

For specific performance;

(x) In   suits for specific performance—

(a) of a contract  of sale—according to the amount of the consideration;
(b) of 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 of value of the property in dispute:

1870: Act VII]                      Court fees


(xi)   In  the following suits between   landlord and tenant:—

Between landlord
And texant

(a) for the delivery by a tenant of the counterpart of 2 lease,
(b) to enhance the rent   of a tenant   having a right of occupancy,
(c) for the delivery by a landlord of a lease,
l[ec] for the recovery of immovable property from a tenant, including a tenant holding over after the determination of a tenancy,]
(d) to contest a notice of ejectment,
(e) to recover the occupancy of 2[immovable property] from which a tenant has been illegally ejected by the landlord, and
(/) for abatement of rent—
according to the amount of the rent of the [iminovable property] to which the suit refers payable for the year next before the date of presenting the plaint.
3[(xii) In suits not expressly provided for in this section, accord­ing to the value claimed, but such value shall not be less than a value which would attract a Court-fee of less than fifteen rupees].


8.    The amount of fee payable under this Act on a memoran­dum of appeal against an order relating to compensation under any ( Act for the time being in force for the Acquisition of land for public ', purposes shall be computed according to the difference between the <• amount awarded and the amount claimed by the appellant.

Fee on memorandum of appeal against order relating to
Compensation.

9.   If the Court sees reason to think that the annual   net  pro-j fits or the market-vlaue of any such land, house or garden as is t mentioned iu section 7,   paragraphs (5 and 6),   have  or has been0 wrongly estimated, the Court may, for the purpose of computing the fee payable in any suit therein mentioned, issue a  commission to any proper person directing him to make such local or other investigation as may be necessary, and to report thereon to the Court.

Power of ascertain net profits or market value.

1.          Fns. by the Court-fees (Amendment) Act, 1905 (VF of 1905).

2.          Subs, ibid for "land".
3.          Add. by the Court-fees j Amendment; Ordinance. 1962 (Lit of 1962).
4.         See now the Land Acquisition Act, 1894 (I of 1894).
Court-fees                 [1870: Act, VII

Procedure where net profits or market-value wrongly estimated.

10.   (j) If in the result of any such investigation the Court finds that the net profits or market-value have or has been wrongly estimated, the Court, if the estimation has been excessive, may in its discretion refund the excess paid as such fee: but, if the estimation has been insufficient, the Court shall require the plaintiff to pay so much additional fee as would have been payable had the said market-value or net profits been rightly estimated.

(ii) In such case the suit shall be stayed until the additional fee is paid. If the additional fee is not paid within such time as the Court shall fix, the suit shall be dismissed.
1[ *      *          *          *          *          *          *          *]

Procedure in suits for manse profits or account when amount decreed exceeds amount claimed.

(1)] In suits for manse profits or for immovable property and manse profits, or for an account, if the profits or amount decreed
are or is in excess of the profits claimed  or the amount at which the
plaintiff valued the relief sought, the decree shall not be executed
until the difference between the  fee actually paid and the fee which
would have been pay able had the suit comprised the whole of the
profits or amount so decreed shall have been paid to the proper officer,

Where the amount of manse profits is left to be ascertained in the course of the execution of the decree, if the profits so ascertain­ed exceed the profits claimed, the further execution of the decree shall be stayed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits so ascertained is paid. If the additional fee is not paid within such time as the Court shall fix, the suit shall be dismissed.


Refund where amount decreed
Is less than
Amount claimed.

            3[(2) Where in any such suit as is referred to in sub-section (1)
the Court-fee paid is found to be in excess of the amount of fee which
would be payable if the suit had been valued at the amount decreed, the decree holder shall be entitled to the refund of the excess of Court fee paid by him].

1.   Clause (ft'O Rep. by the Amending Act, 1891 (XII of 1891).

2.   Section II was renumbered as sub-section (1) of that section by the Court fees. (Amendment) Ordinance, 1962 (Lll of 1962).
3.   Add. ibid.
1870: Act VHj                                                          Court-fees                

12. (i) Every question relating to valuation for the purpose of determining the amount of any fee chargeable under this chapter on a plaint or memorandum of appeal shall be decided by the Court in which such plaint or memorandum, as the case may be, is filed, and such decision shall be final as between the parties to the suit.

Decision of question as to valuation.

(ii) But whenever any such suit comes before a Court of appeal, reference or revision, if such Court considers that the said question has been wrongly decided to the detriment of the revenue, it shall require the party by whom such fee had been paid to pay so much additional fee as would have been payable had the question been rightly decided, and the provisions of section 10, paragraph («'), shall apply.


13. If an appeal or plaint, which has been rejected by the lower Court on any of the grounds in the i[Code of Civil Procedure, 1908] (Act No. V of 1908) is ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in 2[rule 23 of order XLI of the first schedule to the said code] for a second decision by the lower Court, the Appellate Court shall grant to the appellant a Certificate, authorizing him to receive back from the Collector the full amount of fee paid on the memorandum of appeal:

Refund of fee paid on memorandum of appeal.

Provided that if, in the case of a remand in appeal, the order of remand shall not cover the whole of the subject-matter of the suit, the certificate so granted shall not authorize the appellant to receive back more than so much fee as would have been originally payable on the part or parts of such subject-matter in respect whereof the suit has been remanded.


14. Where an 3 application for a review of judgment is pres­ented on or after the ninetieth day from the date of the decree, the Court, unless the delay was caused by the applicant's larches, may, in its discretion, grant him a certificate authorizing him to receive back from the Collector so much of the fee paid on the application as exceeds the fee which would have been payable had it been presented before such day.

Refund of fee on application for review of
Judgment.

1.         See now the Code of Civil Procedure, 1908 (Act. V. of 1908), Subs, by Ord. No. XXVII of 1981.

2.         This reference should now be read as applying to the corresponding provision of Act V of 1908, Order XLI rule 23 of the First Schedule. Subs by Ord. No. XXVII of 1981.
3.         As to application for review of judgment see the Code of Civil   Procedure, 1908 (Act V of 1908) s. 114 and Order XLVII of the First Schedule.

                                         Court-fees                    [1870 Act VH

Refund where Court reverses or
Modifies its former decision
On ground of
Mistake.

15. Where an application for a review of judgment is admitted, and where, on the rehearing, the Court reverses or modifies its former decision on the ground of mistake in law or fact, the applicant shall be entitled to a certificate from the Court authorizing him to receive back from the Collector so much of the fee paid on the ^application] as exceeds the fee payable on any other application to such Court under the second schedule to this Act, No. 1 clause (b) or clause (d).

But nothing in the former part of this section, shall entitle this 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.
16.    [Additional fee where respondent    taken   objection    to unpeeled  part of decree].    Rep. by the Code of Civil Procedure, 1908 (V of 1908).

Multifarious suits.

17. Where a suit embraces two or more distinct subjects, the plaint or memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the plaints or memoranda of appeal in suits embracing separately each of such subjects would be liable under this Act.

Nothing in the former part of this section shall be deemed to affect the power conferred by the 2Code of Civil Procedure, 1908 (Act V of 1908), section 9.

Written examination of complainants,

18. When the first or only examination of a person who complains of the offence of wrongful confinement, or of wrongful restraint, or of any offence other than an offence for which police-officers may arrest without a warrant, and who has not already presented a petition on which a fee has been levied under this Act, is reduced to writing under the provisions of the 3[Code of Criminal Procedure, 1898) (Act V of 1898} the complainant shall pay a fee of eight cannas] unless the Court think fit to remit such payment.

1.         Subs, by the Court-fees Act  (1870) Amendment Act (1870) (XX of 1870), for "plaint or memorandum of appeal".
2.         See now the Code of Civil Procedure. 1908 (Act V. of 1908). Subs, by Ord. No. XXVII of 1981.

3.         This reference should now be read as referring to the Code of Criminal  Procedure (Act  V of 1898^)— See s.   3 of that Act.   Subs,  by Ord.  No.  XXVII  of  1931.

1870 ; Act VII]                               Court-fees

19.   Nothing contained in this Act shall render the following documents chargeable with any fee:—

Exemption of
Certain documents.

(i) Power-of-attorney to institute or defend a suit when executed by an officer, warrant-officer, non-commissioned officer or private of '[the Pakistan Army] not in civil employment.

(ii) [Rep. by the Amending Act, 1891 (XII of 189 i)].

(iii) Written statements called for by the Court after the first hearing of a suit.

(iv) [Rep, by the Cantonments Act, 1889 (Ji7//0/1889)1. (v) [Rep. by A. O., 1949, Sch].

(vi) [Rep. ibid]. (vii) [Rep. ibid].

(viii) Probate of a will, letters of administration, 2[and, save as regards debts and securities, a certificate under 3(Sind Regulation VIII of 1827) where the amount or value of the property in respect of which the probate or letter, or certificate shall be granted does not exceed one thousand rupees.

(ix) Application or petition to a Collector or other officer making a settlement of land-revenue, or to a Board of Revenue, or a Commissioner of Revenue, relating to matters connected with the assessment of land or the as­certainment of right thereto or interests therein, if pres­ented previous to the final confirmation of such settlement.
(x) Application relating to a supply for Irrigation of water belonging to Government.


(xi) Application for leave to extend cultivation, or to relin­quish land, when presented to an officer of land-revenue by a person holding. under direct engagement with Govern­ment, land of which the revenue is settled, but not permanently.

1.         Subs, by A. O., 1961, for "Her Majesty's Army" (with effect   from the 23rd March 1956).
2.         Subs, by s. 13 (2) of the Succession Certificate Act, 1889 (VII of 1889), for "and certi­ficate mentioned in the First Schedule to this Act, annexed, No. 12".
3.         Subs, by Ord. No. XXVII of 1981.
                Court-fees                           (1870 Act VD
(xii)      Application for service of notice of relinquishment of land or of enhancement of rent.
(xiii)     Written authority to an agent to distain.
(xiv)     First application (other than a petition containing 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 made for the im­mediate purpose of being produced in Court.
(xv)      Bail-bonds in criminal cases, recognizance’s to prosecute or give evidence, and recognizance’s for personal appeara­nce or otherwise.
(xvi) [Omitted by A. O., 1949, Sell.]
(xvii) Petition by a prisoner, or other person in duress or under restraint of any Court or its officers.
(xviii) Complaint of a public servant (as defined in the Pakistan Penal Code), a municipal officer, or an officer or servant of a Railway Company.
(xix) Application for permission to cut timber in Government forests, or, otherwise relating to such forests.
(xx) Application for the payment of money due by Government to the applicant.

(xxi) Petition of appeal  J[~—-————————————————] against any municipal tax.

(xxii) Application for compensation under any law for the time being in force relating to the Acquisition of property for public purposes.

(xxiii) [Omitted by A. O. , 1949, Schedule].

(xxiv)   3[Petition under the Christian Marriage Act, 1872, sections 45 and 46].

1.         Omitted by Ord. No. XXVII of 1981.

2.          See now the Land Acquisition Act, 1894 (I of 1894).
3.         Subs, by the Indian Christian Marriage Act, 1872 (XV of 1872\ for the original clause which read as follows:—"petitions under the  14th and 15th of Victoria. Ch. 40 (anAct for marriages in India), s. 5, or under Act. No. V of 1852, s. 9".
1870 : Act VII]                         Court-fees                      [CHAPTER—III-A]
probates, letters of administration and certificates of
administration.

19-A. Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if, within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue-Authority 2[for the local area] in which the probate or letters has or have been granted,

Relief where too high a Court-fee has been paid,

and delivers to such Authority a particular inventory and valuation of the property of the deceased, verified by affidavit or affirmation,
and if such Authority is satisfied that a greater fee was paid on the probate or letters than the law required,
the said Authority may—
(a)        cancel the stamp on the probate or letters if such stamp has not been already cancelled;
(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.


19-B. Whenever it is proved to the satisfaction of such Authority that an executor or administrator has paid debts due from the deceased to such an amount as, being deducted out of the amount or value of the estate, reduces the same to a sum which, if it has 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.,

Relief Where debt due from a deceased person have been paid out of his estate.

1.         Chapter III- A ins. bys. 6 of the Probate* and Administration Act,   1875 (XTO of 1875).

2.         Subs, by the Court-fees (Amendment) Act, 1901 (X of (1901), for "of the Province".
Court-fees                     [1870 : Act VII

such Authority may return difference, provided the same be claimed within three years after the date of probate or letters.

But when, by reason of any legal proceeding, the debts due from the deceased have 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.

 

Relief in case of several grants.

19-C. Whenever 1[ * * *] a grant of pro bate or letters of administration has been or is made in respect of the whole of the property belonging to an estate, and the full fee chargeable under this Act has been or is paid thereon, no fee shall be chargeable under the same Act when a like grant is made in respect of the whole or any part of the same property belonging to the same estate.

Whenever such a grant has been or is made in respect of any property forming part of an estate, the amount of fees then actually paid under this Act shall be deducted when a like grant is made in respect of property belonging to the same estate, iden­tical with or including the property to which the former grant relates.

Probate declared valid as to trust property though not covered by court-fee.

19-D. The probate of the will or the letters of administra­tion of the effects of any person deceased heretofore or hereafter granted shall be deemed valid and available by his executors or administrators for recovering, transferring or assigning any moveable or immovable property whereof or whereto the deceased was possessed or entitled, either wholly or partially as a trustee, not­withstanding the amount or value of such property is not included in the amount or value of the estate in respect of which a court-fee was paid on such probate or letters of administration.

1.   The word, "such" rep. by the Amending Act, 1891 (XII of 1891).

1870 ; Act VII)              Court-fees                               

 

            19-E. Where any person on applying for probate or letters of administration has estimated the estate of the deceased to be of less value than the same has afterwards proved to be, and has in consequence paid too low a court-fee thereon, the Chief Con­trolling Revenue-Authority T[for the local area] in which the probate or .letters has or have been granted may, on the value of the estate of the deceased being verified by affidavit or .affir­mation, cause the probate or letters of administration to be duly stamped on payment of the full court-fee which ought to have been originally paid thereon in respect of such value and of the further penalty, if the probate or letters is or are produced within one year from the date of grant, of five times, or if, it or they is or are produced after one year from such date, of twenty times, such proper court fee, without any deduction of the court-fee originally paid on such probate or letters:

Provision for
Case where too
Low a Court-fee has been paid on probates, etc.

Provided that, if the application be made within six months after the ascertainment of the true value of the estate and the discovery that too low a court-fee was at first paid on the probate or letters, and if the said Authority is satisfied that such fee was paid in consequence of a mistake or of its not being known at the time that some particular part of the estate belonged to the deceased, and without any intention of fraud or to delay the payment of the proper court-fee, the said Authority may remit the said penalty and cause the probate or letters to be duly stamp­ed on payment only of the sum wanting to make up the fee which should have been at first paid thereon.

            19-F. In case of letters of administration on which too low a court-fee has been paid at first the said Authority shall not cause the same to be duly stamped in manner aforesaid until the 'administrator has given such security to the Court by which the letters of administration have been granted as ought by law to have been given on the granting thereof in case the full value of the estate of the deceased had been then ascertained.

Administrator to give proper security before letters stamped under section 19E-

1.    Subs, by the Court-fees (Amendment) Act, 1901 (X of 1901), for "of (he Province".

                         Court-fees                 [1870: Act, VII

Executors, etc, not paying full court-fee on probates, etc, within six months
After discovery of
under payment.

119-G. Where too low a court-fee has been paid on any probate or letters of administration in consequence of any mistake, or of its not being known at the time that some particular ' part of the estate belonged to the deceased, if any executor or ad-ministator acting under such probate or letters does not, within six months 2{* * *] after the discovery of the mistake or of any effects not known at the time to have belonged to the deceased apply to the said Authority and pay what is wanting to make up the court-fee which ought to have been paid at first on such probate or letters, he shall forfeit the sum of one thousand rupees and also a further sum at the rate of ten rupees percent, on the amount of the sum wanting to make up the proper court-fee.

Notice of applications for of administration to be given to Revenue authority ties, and procedure thereon,

3[19-H.    (1) Where an application for probate or letters of administration is made to any Court other than a High Court, the Court shall cause notice of the application to be given to the . Collector.

(2) Where such an   application as aforesaid is made to a High Court, the High Court shall cause notice of the application to be given to the Chief Controlling Revenue-authority 4[for the local area in which the High Court is situated].
(3) The Collector within the local limits of whose revenue-jurisdiction the property of the deceased or any part thereof is, may at any time inspect or cause to be inspected, and take or cause to be taken copies of, the record of any case in which application for probate or letters of administration has been made; and if, on such inspection or otherwise, he is of opinion that the petitioner has under-estimated the value of the property of the deceased, the Collector may, if he thinks fit, require the attendance of the peti­tioner (either in person or by agent) and take evidence and inquire into the matter in such manner as he may think fit, and, if he is still of opinion that the value of the property has been under-estimated, may require the petitioner to amend the valuation.

1.   As to recovery of penalties for forfeitures under s. 19-G-, see s. 19-J ,infra.
2.   The words and figures, "after the first day of April, 1875   or", rep. by the  Amending Act, 1891 ;XII of 1891;.
3.   Ins. by the Court-fees Amendment Act, 1899 (XI of 1899)-

4.    Subs, by the Court-fees Amendment Act. 1901 (X of 190J), for ' 'of the 1 evinces.

1870: Act, VII]            Court-fees                       67

(4) If the petitioner does not amend the valuation to the satisfaction of the Collector, the Collector r may move the Court before which the application for probate or letters of administra­tion was made, to hold an inquiry into the true value of the pro­perty:

Provided that no such motion shall be made after the ex­piration of six months from the date of the exhibition of the inven­tory required by section 277 of the ^Indian Succession Act, 1925 XXXIX of 1925, 2[* * ].

X of 1865

(5)        The Court, when so moved as aforesaid shall hold, or cause to be held, an inquiry accordingly, and shall record a finding as to the true value, as near as may be, at which the property of the deceased should have been estimated. The Collector shall be deemed to be a party to the inquiry.

(6)        For the purposes of any such inquiry, the Court or person authorized by the Court to hold the inquiry may examine the petitioner for probate or letters of administration on oath (whether in person or by commission), and may take such fur­ther evidence as may be produced to prove the true value of the property. The person authorized as aforesaid to hold the inquiry shall return to the Court the evidence taken by him and report the result of the inquiry, and such reports and the evidence so taken shall be evidence in the proceeding, and the Court may record a finding in accordance with the report, unless it is satisfied that it is erroneous.

(7)        The finding of the Court recorded under sub-section (5) shall be final, but shall not bar the entertainment and disposal by the Chief Controlling Revenue-authority of any application under section 19-E.

(8)        The [Provincial Government] may make rules for the guidance of Collectors in the exercise of the powers conferred by sub-section (3)].

1.         See now the Succession Act, 1925 ('XXXIX of 1925).   Subs, by OrA XXVII of

             1981.
2.         Omitted by Ord. No. XXVII of 1981.
3.         Subs, by A. O., 1937, for "Local Government".

Payment of court fees in respect of probates and letters of administration

l[19-I.    (1) No order entitling the petitioner to the grant of probate   or  letters of administration shall  be    ade upon ap­plication for such grant until the petitioner has filed  in the Court a valuation   of the property  in the form set forth in the third schedule, and the Court is satisfied that the fee mentioned in No. 11 of ihe first schedule has been paid on such valuation.

(2) The grant of probate or letters of administration shall not be delayed by reason of any motion made by the Collector under section 19-H, sub-section (4)].

Recovery of
Penalties etc.

l[19-J. (1) Any excess fee found to be payable on an in­quiry held under section 19-H, sub-section (6), and any penalty or forfeiture under section 19-G may, on the certificate of the Chief Controlling Revenue-authority, be recovered from the executor or administrator as if it were an arrear of land-revenue by any Collector. 2[* * *].

(2)        The Chief Controlling Revenue-authority may remit the whole or any part of any such penalty or forfeiture as afore­said, or any part of any penalty under section 19-E or of any court-fee under section 19-E in excess of the full court-fee which ought to have been paid.]

Section 6 and 28 not to apply to probate or letters of administration.

i[19-K.    Nothing in   section 6 or section 28 shall apply to
;   probates or letters of administration].

CHAPTER—IV.
process-fees.

Rules as to cost of
Processes.

20.   The High Court shall, as soon as may be, make rules as to the following matters: —

(i)         The fees chargeable for serving and executing processes issued by such Court in its appellate jurisdiction, and by the other Civil and Revenue Courts established within the local limits of such jurisdiction :
(ii)        the fees chargeable for serving and executing processes issued by the Criminal Courts established within such limits in the case of offences other than offences for which police-officers may arrest without a warrant: and

1.   Ins. by the Court-fees Amendment Act, 1899 (XI of 1899).

2.   The words    "in any Part of British India", omitted by A.   O. ,1949.
1870: Act, VIT|           Court-fees                           

(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 tine alter and add to the rules so made.

All such rules, alterations and additions shall, after being confirmed by the 1 [Provincial Government] 2[* * * ] be published in the- Official Gazette], and shall thereupon have the force of law.

Confirmation and Publication of 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.


21. A Table in the English and Vernacular languages, showing the fees chargeable for such service and execution, shall be exposed to view in a conspicuous part of each court.

Table of process fees.

22. Subject to 4rules to be made by the High Court and approved by the l[Provincial Government] 5[* * *] every District Judge and every Magistrate of a District shall fix, and may from time to time alter, the number of peons necessary to be em­ployed for the service and execution of processes issued out of his court and each of the court subordinate thereto,

Number of peons in District and subordinate Courts.

and for the purposes of this section every Court of Small Causes established under Act «[ No. IX of 1887] ?[* * * *] shall be deemed to be subordinate to the court of the District Judge.

Number of peons in musfassal small cause courts.

23. (Number of peons in Revenue Courts). Repealed by section 2 and Schedule of the Punjab Land Revenue Act, 1887
(xvn of mi).
24.    [Process   served   under this Chapter to   be  held to   be process within meaning of  Code of  Civil Procedure}.    Rep. by  the Repealing and Amending Act, 1891 (A'/7 0/1891).

1.             Subs. by A. O., 1937, for "Local Government".

2              The words "and sanctioned by the O.G. of India in C" rep. by the     Devolution Act, 1920 ;XXVIII of 1920;.
3.             Subs, by A. O. 1937, for "Local official Gazette".
4.             For rules made under the powers conferred by this section see different Local  Rules and Orders.
5.             The words "and the G. G. of India in C" rep. by Act, XXXVII of 1920.
ft    The reference to Act, XI of 1865 should have be read as referring to the Provincial Small CaJ^cU887llX of 1887) sees. 2(3) of that Act, subs dy Ord. No. XXVII of 1981.
7.             Omitted by Ord. Mo. XXVJI o

1870: Act, VII]                     Court-fees
CHAPTER—V. of the Mode of levying   fees.

Collection of fees by stamps.

25.    All fees referred to in section 3 or chargeable under this
Act shall be collected by stamps.

Stamps to be impressed or
Adhesive.

26-   The stamps used to denote any fees chargeable under
this Act shall be impressed or adhesive, or partly impressed and
partly adhesive,  as the   ^Appropriate    Government],   may, by
notification in the 2[Official Gazette] from time to time direct.3

Rules for supply.
Number, renewal
And keeping accounts of stamps.

27.    The'[Appropriate Government] may, from time to time,
make 4rules for regulating—
(a/    the supply of stamps to be used under this Act;
(b)   the   number of stamps to   be used for  denoting any fee-chargeable under this Act;
(c)   the renewal of damaged or spoiled stamps; and
(d)   the keeping accounts of all stamps used under this Act:

Provided that, in the case of stamps used under section 3 in a High Court, such rules shall be made with the concurrence of the Chief Justice of such Court.
All such rules shall be published in the ^.Official Gazette], and shall thereupon have the force of law.

Stamping documents inadvertently received.

28.    No document which ought to   bear a stamp under this
Act shall be of any validity, unless and until it is properly stamped.

But, if any 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 a High Court, any Judge of such Court, may, if he thinks fit. order that such document be stamped as he may direct; and, on such document being stamped accord­ingly, the same and every proceeding relative thereto shall be as valid as if it had been properly stamped in the first instance.

1.             Subs,  by A. O, 1937, for "Local Government" which had  been subs,   by the Devolution Act, 1920  ;XXXVIH of 1920 for, "G. G. of India in C".
2.             Subs, by A. O., 1937, for the words "local official Gazette", which had been subs. for. "Gazette of India" by Act XXXVHI of 1920.
3.             For rules as to levy of Court-fees by adhesive and impressed,   See   Gazette of India, 1883 Pt. I. P.  189   .

4.   For rules under s.27, see different Local Rules and Orders.

Court-fees.                                                                                                         [1870: Act, VII

29. Where any such document is amended in order merely to correct a mistake and to make it conform to the original inten­tion of the parties, it shall not be necessary to impose a fresh stamp.

Amended document

 

30. No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled.

Cancellation of
Stamp.

Such officer as the Court or the head of the office may from time to time appoint shall, on receiving any such document, forth­with effect such cancellation by punching out '[the crescent and star] so as to leave the amount designated on the stamp untouched, and the part removed by punching shall be burnt or otherwise destroyed;   2[……………..]

CHAPTER—Vl

miscellaneous

31. [Repayment of fees paid on applications to Criminal Courts]. Rep. by the Code of Criminal Procedure (Amendment] Act. 1923 (XVIII of 1923), S, 163.

32. [Amendment of Act VJII of 1859 and Act IX of 1869]. Rep. by the Repealing and Amending Act, 1891 (XII of 1891).

33. Whenever the filing or exhibition in a Criminal Court of a document in respect of which the proper fee has not been paid is, in the opinion of the presiding Judge, necessary to prevent a failure of justice, nothing contained in section 4 or section 6 shall be deemed to prohibit such filing or exhibition.

Admission in criminal cases of documents for which proper fee has not been paid.

1.   Sub. by the Court-fees (Amendment) Act, 1951 (XIII of 1951)., for " the figure­head".

2.    Add. ibid, and then Omitted by Ord. Mo. XXVU of 1981.

1870: Act, VIT]                                                                                  Court-fees.

Sale of Stamps.

1[34. (1) The 2[Appropriate Government] may from time to time make 3 [rules for regulating the sale of stamps to be used under this Act, the persons by whom alone such sale is to be conducted, and the duties and remuneration of such persons.

(2) All such rules shall be published in the 4[Official Gazette], and shall thereupon have the force of law.
(3) Any person appointed to sell stamps who disobeys any rule made under this section, and any person not so appointed who sells or offers for sale any stamp, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both].


Power to reduce
Or remit fees.

35. The 2[Appropriate Government] may, from time to time by notification in the 4[Official Gazette] reduce or remit in the whole or in any part of the 5[the territories under its adminis­tration] all or any of the fees mentioned in the first and second schedules to this Act annexed, and may in like manner cancel or vary such order.

Variation of rate.

6[35-A (1) The ad valorem fees leviable on the institution
of suits specified in schedule 1 (as amended before the promulgation of the court fees (Amendment) Ordinance, 1962, by any
Central or Provincial Act, shall be reduced by fifteen per centum
where the value of the subject matter exceeds two thousand rupees
but does not exceed fifteen thousand rupees and shall be increased
by fifteen per centum where the value of the subject matter exceeds
fifteen thousand rupees.

            (2) The amount of fee leviable after reduction of increase provided for in sub-section (1) shall be calculated to the nearest rupee or half rupee, whichever it may be].


Saving of fees to certain officers of High Courts.

36. Nothing in Chapters II and V of this Act applies 7[* * *j to the fees which any officer of a High Court is allowed to receive in addition to a fixed salary.

1.             Subs, for the original section by ths Airmailing Act, 1891 (XII of 1891).

2.             Subs, by A. O., 1937, for "Local Government".
3.             For rules issued under this section, see different Local Rules and Orders.
4.             Snb. by A. O., 1937, for "Local Official".
5.             Subs, by Act XXXVIII of 192J, for "British India".
6.             35 A Ins: by Ord. No. 52 of 1962.
7.             The word "to the commission payable to the Accountant General of the High Court at Fort William or omitted by A. O., 1949.

Court – fees                                                                           [1870 : Act, VII
(Schedule I. – Ad valoren fees]
1 SCHEDULE – 1
Ad volorem fees


Number

 

Proper fee

 

When the amount or value of the subject matter in dispute does not exceed five rupees.

Six-annas.

 

When such amount of value exceeds five rupees, for every five rupees, or part thereof, in excess of five of five rupees, up to one hundred rupees.

Six-annas.

 

When such amount  or value exceeds one hundred rupees for every ten rupees, or part thereof, in excess of one hundred rupees, up to one thousand rupees.

Twelve annas.

1.  2 plaint 3[written statement pleading a get offer appeal (not otherwise provided for in this Act) 3por of cross-objection presented to any Civil or revenue Court except those mentioned in section 3.

When such amount or value exceeds one thousand rupees, for every one hundred rupees, or part thereof, in excess of one thousand rupees up to five thousand rupees.

Five rupees

 

When such amount or value exceeds five thousand rupees, for every two hundred and fifty rupees, or part there of, in exceeds of five thousand rupees, up to ten thousand rupees.

Ten Rupees

 

When such amount or value exceeds ten thousand rupees, for every five hundred rupees, or part thereof, in excess of ten thousand rupees, up to twenty thousand rupees.

Fifteen rupees

 

When such amount or value exceed twenty thousand rupees, for every one thousand rupees, or part thereof, in excess of twenty thousand rupees, up to thirty  thousand sand rupees.

Twenty rupees

1.             This Schedule has been amended in its application to the Province of West Pakistan (except the Capital of the Federation) by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (West Pakistan Act No: 16 of 1957), s. 3 (3) 3rd Sch. (With effect from the 14th October, 1955):

            This Schedule has also been amended in its application to the Province of East Pakistan by the Court-fees (East Pakistan Amendment) Act, 1957 (East Pakistan Act III of 1957): ss 3 and 4.
2.         To ascertain the proper feel viable on the institute on the institution of suit, see the table annexed to this schedule:
3.         Ins: by the Code of Civil procedure, 1908 (Act 5 of 1908), s: 155 and the Fourth Schedule:

ACT VII : 1870                      Court fees

  1. SCHEDULE – Conted.
  2. Advalorem fees – contd.

Number

 

Proper Fee

 

 

1.  Plaint  etc. – concld.

When such amount of value exceeds thirty thousand rupees, for every two thousand rupees.
When such amount of value exceeds fifty thousand  rupees, for, every five thousand rupees, or part thereof, in excess of fifty thousand rupees:
Provided that the maximum fee leviable on a plaint or memorandum of appeal shall be three thousand rupees.

Twenty Rupees

Twenty five
rupees

2. Plaint 1 XXXX in a suit for possession under 2[the Specific Relief Act, 1877, section-9].
3. {Repealed by Act VIII of 1871].
4.  Application for review of judgment, 3 if presented on or after the ninetieth day from the date of the decree.
5.  Application for review of judgment, 3 if presented before the ninetieth day from the date of the decree.

 

A fee of one-half the amount prescribed in the foregoing scale.
The fee leviable on the plaint or memorandum of appeal.
One-half of the fee leviable on the plaint or memorandum of appeal.

6.  Copy of translation of a judgment or order not being, or having the force of, a decree.

When such judgment or order is passed by any Civil Court other than a High Court, or by the presiding officer of any Revenue Court or office, or by any other judicial or Executive Authority-

 

 

(a)- If the amount or value of the subject-matter is fifty or less than fifty rupees.

Four annas.

 

(b)-If such amount or value exceeds fifty rupees.

Eight annas.

1.         The words “or memorandum of appeal” rep by the Court tees Act Amendment Act, 1870 (20 of 1870).

2.         2 Subs. By the Amending Act, 1891 (12 of 1891), for “Act No. 14 of 1859 (to provide for the limitation of suits”)
3.         As to application for review of judgment, see the Code of Civil procedure, 1908 (Act)
ACT VII : 1870
Court fees.
SCHEDULE 1. – CONTD
Ad valovem fees)- contd.

Number

-

Proper Fee

6.  Copy,  etc. contd.

When such judgment or order is passed by a High Court.

One rupee.

 

When such decree or order is made by any Civil Court other than a High Court, or by any Revenue Court-

Eight annas.

7.  Copy of a decree or order having the force of a decree.

(a)- If the amount or value of the subject-matter of the suit wherein such decree or order is made is fifty or less than fifty or less than fifty rupees.

 

 

(b)- If such amount or value exceeds fifty rupees.
When such decree of order is made by a High Court.

 

One rupee.

Four rupees.

8.  Copy of any document liable to stamp-duty under the [Stamp Act, 1899 (11 of 1899] when left by any party to a suit or proceeding in place of the original withdrawn.

(a)-When the Stamp-duty chargeable on the original does not exceed eight annas.

The amount of the duty chargeable on 1 of the original. 1879

 

(b)- In any other case.

Eight annas.

9. Copy of any revenue or judicial proceeding or order not otherwise provided for by this Act, or copy of any account, statement, report or the like taken out of any Civil or Criminal or Revenue Court or Office, or from the office or any chief officer charged with the executive administration of a Division.

Fore every three hundred and sixty words or fraction of three  hundred and sixty words.

Eight annas.

10.  [Repealed by the Guardians and Words Act, 1890 VIII of 1890]

 

Fifteen rupees.

2  11.  Probate of a wall or letters of administration with or without will annexed.

 

 

 

 

 

            1.         Subs. by Ord. No. XXVII of 1981.

            2.         Serial No. 11 Subs by N.W.F.P Ord. No. Iv of 1984.
ACT VII : 1870                                                                     Court fees
SCHEDULE-contd.
Advlorem fees-contd.


Number

-

Proper Fee

1.  12.  Certificate under the Succession Act, 1889 (VII of 1889).

4.4 (1) As regards debts and securities.
(2) As regards other property in respect of which the certificate is granted.
When the amount or value of such property exceeds one thousand rupees, but does not exceed ten thousand rupees.

Fifteen rupees.
The same fee as would by payable in respect of a certificate under the 3 (Succession Act, 1925) or in respect of an et tension of such a certificate as the case may be.

2.12-A. Certificate under the Regulation of the 3 (Sind Code No. VIII of 1827).

When Such amount or value exceeds ten thousand rupees, but does not exceed fifty thousand rupees.
When Such amount or value exceeds fifty thousand rupees, but does not exceed fifty thousand rupees.

Two percent on such amount of value.

 

Two and on-half per centum on such amount or value.

5. 13. Application to the 6[*    *    *    *]  7. [Board of Revenue) for the exercise of its provisional jurisdiction under section 84 of the Punjab Tenancy Act, 1887.

When such amount or value exceeds ten thousand fifty thousand rupees.
When the amount or value of the subject-matter in dispute does not exceed twenty five rupees.
When such amount or value exceeds twenty five rupees.

Three per centum on such amount or value.

Two rupees.

 

The fee leviable on a memorandum of appeal.

8[13-A. Application to a High Court for the exercise of its provisional jurisdiction under section 115 of the Code of Civil procedure, 1908.

Where the application is for revision of an order and the amount or value of the subject-matter is less than two thousand rupees.
Where the application is for the revision of an order and the amount or value of the subject-matter is two thousand rupees.

Seven rupees and fity paisa.

 

Fifteen rupees.

14. (Rep. by A.O. 1973]
15. (Rep. by the Repealing and Amending Act, 1923 (II of 1923)

Where the application is for the revision of an appellate decree.

The fee leviable on a memorandum of appeal.

1.             Serial 12 Subs. by N. W. F. P. Ord. No. IV 1984 S.2.

2.             12-A Subs, by Act No. VII of 1889.
3.             Subs. by Ord. No. XXVII of 1981.
4.             These items were subs. by the Court-fees (Amendment) Act, 1910 (7 of 1910)
5.             Originally ins. By the Punjab Court Act, 1884 (18 of 1884) s. 70 as amended by the Punjab Courts Act, 1899 (25 of 1899) s. 6. Article 13 was rep in the Punjab by s. 5 of the Punjab Courts (Amendment) Act, 1912 and in the N. W. f. P. by the Third Schedule of the N.W.F.P. Law and Justice Regulation 1901 (7 of 1901) but it has since been revived for Both areas in its present form by the Court-fees (Punjab Amendment) Act, 1922 (Punjab 7 of 1922).
6.             These words omitted by ord. No. XXVII of 1981.
7.             Subby. West Pakistan Act No. XVI of 1957.
8.             Ins by the court-fees (Amendment) Ord: 1962 (52 of 1962) s. 5.
ACT VII : 1870                                                                      Court fees.

SCHEDULE 1. – contd.
Ad valorem fees – contd.
Table of rates of ad valorem fees leviable on the institution of suits.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

.  .

5

0          6          0

5

10

0          12        0

10

15

1          2          0

15

20

1          8          0

20

25

1          14        0

25

30

2          4          0

30

35

2          10        0

35

40

3          0          0

40

45

3          6          0

45

50

3          12        0

50

55

4          2          0

55

60

4          8          0

60

65

4          14        0

65

70

5          4          0

70

75

5          10        0

75

80

6          0          0

80

85

6          6          0

85

90

6          12        0

90

95

7          2          0

95

100

7          8          0

100

110

8          4          0

110

120

9          0          0

120

130

9          12        0

130

140

10        8          0

140

150

11        4          0

150

160

12        0          0

160

170

12        12        0

170

180

13        8          0

180

190

14        4          0

190

200

15        0          0

ACT VII : 1870                                                                      Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

200

210

15        12        0

210

220

16        8          0

220

230

17        4          0

230

240

18        0          0

240

250

18        12        0

250

260

19        8          0

260

270

20        4          0

270

280

21        0          0

280

290

21        12        0

290

300

22        8          0

300

310

23        4          0

310

320

24        0          0

320

330

24        12        0

330

340

25        8          0

340

350

26        4          0

350

360

27        0          0

360

370

27        12        0

370

380

28        8          0

380

390

29        4          0

390

400

30        0          0

400

410

30        12        0

410

420

31        8          0

420

430

32        4          0

430

440

33        0          0

440

450

33        12        0

450

460

34        8          0

460

470

35        4          0

470

480

36        0          0

480

490

36        12        0

490

500

37        8          0

ACT VII : 1870                                                                     Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

500

510

38        4          0

510

520

39        0          0

520

530

39        12        0

530

540

40        8          0

540

550

41        4          0

550

560

42        0          0

560

570

42        12        0

570

580

43        8          0

580

590

44        4          0

590

600

45        0          0

600

610

45        12        0

610

620

46        8          0

620

630

47        4          0

630

640

48        0          0

640

650

48        12        0

650

660

49        8          0

660

670

50        4          0

670

680

51        0          0

680

690

51        12        0

690

700

52        8          0

700

710

53        4          0

710

720

54        0          0

720

730

54        12        0

730

740

55        8          0

740

750

56        4          0

750

760

57        0          0

760

770

57        12        0

770

780

58        8          0

780

790

59        4          0

790

800

60        0          0

ACT VII : 1870                                                                     Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

800

810

60        12        0

810

820

61        8          0

820

830

62        4          0

830

840

63        0          0

840

850

63        12        0

850

860

64        8          0

860

870

65        4          0

870

880

66        0          0

880

890

66        12        0

890

900

67        8          0

900

910

68        4          0

910

920

69        0          0

920

930

69        12        0

930

940

70        8          0

940

950

71        4          0

950

960

72        0          0

960

970

72        12        0

970

980

73        8          0

980

990

74        4          0

990

1,000

75        0          0

1,000

1,100

80        0          0

1,100

1,200

85        0          0

1,200

1,300

90        0          0

1,300

1,400

95        0          0

1,400

1,500

100      0          0

1,500

1,600

105      0          0

1,600

1,700

110      0          0

1,700

1,800

115      0          0

1,800

1,900

120      0          0

1,900

2,000

125      0          0

ACT VII : 1870                                                                     Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

2,000

2,100

130      0          0

2,100

2,200

135      0          0

2,200

2,300

140      0          0

2,300

2,400

145      0          0

2,400

2,500

150      0          0

2,500

2,600

155      0          0

2,600

2,700

160      0          0

2,700

2,800

165      0          0

2,800

2,900

170      0          0

2,900

3,000

175      0          0

3,000

3,100

180      0          0

3,100

3,200

185      0          0

3,200

3,300

190      0          0

3,300

3,400

200      0          0

3,400

3,500

205      0          0

3,500

3,600

210      0          0

3,600

3,700

215      0          0

3,700

3,800

220      0          0

3,800

3,900

225      0          0

3,900

4,000

230      0          0

4,000

4,100

235      0          0

4,100

4,200

240      0          0

4,200

4,300

245      0          0

4,300

4,400

250      0          0

4,400

4,500

255      0          0

4,500

4,600

260      0          0

4,600

4,700

265      0          0

4,700

4,800

270      0          0

4,800

4,900

275      0          0

4,900

5,000

275      0          0

ACT VII : 1870                                                                     Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

5,000

5,250

 

5,250

5,500

 

5,500

5,750

 

5,750

6,000

 

6,000

6,250

 

6,250

6,500

 

6,500

6,750

         

6,750

7,000

 

7,000

7,250

 

7,250

7,500

 

7,500

7,750

 

7,750

8,000

 

8,000

8,250

 

8,250

8,500

 

8,500

8,750

 

8,750

9,000

 

9,000

9,250

 

9,250

9,500

 

9,500

9,750

 

9,750

10,000

 

10,000

10,500

 

10,500

11,000

 

11,000

11,500

 

11,500

12,000

 

12,000

12,500

 

12,500

13,000

 

13,000

13,500

 

13,500

14,000

 

14,000

14,500

 

14,500

15,000

 

ACT VII : 1870                                                                     Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

15,000

15,000

640      0          0

15,500

16,000

655      0          0

16,000

16,500

670      0          0

16,500

17,000

685      0          0

17,000

17,500

700      0          0

17,500

18,000

715      0          0

18,000

18,500

730      0          0

18,500

19,000

745      0          0

19,000

19,500

760      0          0

19,500

20,000

775      0          0

20,000

21,000

795      0          0

21,000

22,000

815      0          0

22,000

23,000

835      0          0

23,000

24,000

855      0          0

24,000

25,000

875      0          0

25,000

26,000

895      0          0

26,000

27,000

915      0          0

27,000

28,000

935      0          0

28,000

29,000

955      0          0

29,000

30,000

975      0          0

30,000

32,000

995      0          0

32,000

34,000

1,015   0          0

34,000

36,000

1,035   0          0

36,000

38,000

1,055   0          0

38,000

40,000

1,075   0          0

40,000

42,000

1,095   0          0

42,000

44,000

1,115   0          0

44,000

46,000

1,135   0          0

46,000

48,000

1,155   0          0

48,000

50,000

1,175   0          0

ACT VII : 1870                                                                     Court fees.
SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

50,000

55,000

1,200   0          0

55,000

60,000

1,225   0          0

60,00

65,000

1,250   0          0                                  

65,000

70,000

1,275   0          0

70,000

75,000

1,300   0          0

75,000

80,000

1,325   0          0

80,000

85,000

1,350   0          0

85,000

90,000

1,375   0          0

90,000

95,000

1,400   0          0

95,000

1,00,000

1,425   0          0

1,00,000

1,05,000

1,450   0          0

1,05,000

1,10,000

1,475   0          0

1,10,000

1,15,000

1,500   0          0

1,15,000

1,20,000

1,525   0          0

1,20,000

1,25,000

1,550   0          0

1,25,000

1,30,000

1,575   0          0

1,30,000

1,35,000

1,600   0          0

1,35,000

1,40,000

1,625   0          0

1,40,000

1,45,000

1,650   0          0

1,45,000

1,50,000

1,675   0          0

1,50,000

1,55,000

1,700   0          0

1,55,000

1,60,000

1,725   0          0

1,60,000

1,65,000

1750    0          0

1,65,000

1,70,000

1,775   0          0

1,70,000

1,75,000

1,800   0          0

1,75,000

1,80,000

1,825   0          0

1,80,000

1,85,000

1,850   0          0

1,85,000

1,90,000

1,875   0          0

1,90,000

1,95,000

1,900   0          0

1,95,000

2,00,000

1,925   0          0

ACT VII : 1870                                                                     Court fees.

SCHEDULE 1. – contd.
Ad valorem fees – contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

2,00,000

2,05,000

1,950   0          0

2,05,000

2,10,000

1,975   0          0

2,10,000

2,15,000

2,000   0          0

2,15,000

2,20,000

2,025   0          0

2,20,000

2,25,000

2,050   0          0

2,25,000

2,30,000

2,075   0          0

2,30,000

2,35,000

2,100   0          0

2,35,000

2,40,000

2,125   0          0

2,40,000

2,45,000

2,150   0          0

2,45,000

2,50,000

2,175   0          0

2,50,000

2,55,000

2,200   0          0

2,55,000

2,60,000

2,225   0          0

2,60,000

2,65,000

2,250   0          0

2,65,000

2,70,000

2,275   0          0

2,70,000

2,75,000

2,300   0          0

2,75,000

2,80,000

2,325   0          0

2,80,000

2,85,000

2,350   0          0

2,85,000

2,90,000

2,375   0          0

2,90,000

2,95,000

2,400   0          0

2,95,000

3,00,000

2,425   0          0

3,00,000

3,05,000

2,450   0          0

3,05,000

3,10,000

2,475   0          0

3,10,000

3,15,000

2,500   0          0

3,15,000

3,20,000

2,525   0          0

3,20,000

3,25,000

2,550   0          0

3,25,000

3,30,000

2,575   0          0

3,30,000

3,35,000

2,600   0          0

3,35,000

3,40,000

2,625   0          0

3,4,000

3,45,000

2,650   0          0

3,45,000

3,50,000

2,675   0          0

ACT VII : 1870                                                                     Court fees.
(Schedule I- Table of rates ad valorem fees, etc)
(Schedule II . – Fixed fees)
SCHEDULE 1. – contd.
Table of rates of ad valorem fees, etc. contd.

When the amount or value of the subject-matter exceeds.

But does not exceed

Proper Fee

Rs.

Rs.

Rs.   a.   p.

 3, 50, 000

3,55,000

2,700   0          0

3,55,000

3,60,000

2,725   0          0

3,60,000

3,65,000

2,750   0          0

3,65,000

3,70,000

2,775   0          0

3,70,000

3,75,000

2,800   0          0

3,75,000

3,80,000

2,825   0          0

3,80,000

3,85,000

2,850   0          0

3,85,000

3,90,000

2,875   0          0

3,90,000

3,95,000

2,900   0          0

3,95,000

4,00,000

2,925   0          0

4,00,000

4,05,000

2,950   0          0

4,05,000

4,10,000

2,975   0          0

4,10,000

.  .

3,000   0          0

1 – SCHEDULE-II
Fixed fees


Number

-

Proper Fee

1. Application or petition.

  1. When presented to any Officer of the Customs or 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.

 

1-         This Schedule has been amended in its application to the Province of West Pakistan (except the Capital

Court – fees                                                               [1870 : Act VII]

(Schedule II .- fixed fees)

SCHEDULE II – Contd

Fixed Fees-Contd

Number

-

Proper Fee

1. Application or petition.

 Government, and when the subject0 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 improvement;

 

 

 

One anna

 

Or when presented to any Civil Court other than a Principal Civil court of original jurisdiction, or in to any Court of small Causes Constituted under Act No. 2[IX of 1887] or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of the subject matter is less than fifty rupees;

 

 

Or when presented to any Civil, Criminal or Revenue Court or to any Board or executive officer for the purpose of obtaining a copy or translation of any judgment , decrees or order passed by such Court, Board or officer, or of any other document on record in such Court or office.
(b)  When containing a complaint or charge of any.

Eight annas.

1.         The words “or to any Cantonment Magistrate sitting as a Court of Civil Judicature under Act No. III of 1859” rep. by the Cantonment Act. 1889 (13 of 1889).

2.         See now the Provincial Small Causes Court Act of 1887), by which Act II 1865 was repealed Subs. by Ord. of XVII of 1987.

[1870:        Act VII]                                                           Court-fees

(Schedule II . – Fixed fees)
SCHEDULE- II contd.
Fixed fees-contd

Number

-

Proper Fee

1. Application or petition-coned.

Offence other than an offence for which police officer, may , under the 1Criminal Procedure Code, arrest without warrant, and presented to any Criminal Court;

 

 

Or when presented to a Civil Criminal or Revenue Court, to a Collector, or any Revenue officer having jurisdiction equal or subordinate to a Collector, or to any Magistrate in his executive capacity, and not otherwise provided for by the 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 land lord to his tanent.
(c) When presented to a 2  *    *     *     * Chief Controlling Revenue or Executive Authority, or to a Commissioner of Revenue of Circuit, or to any chief officer charged with the executive administration of a Division and not other wise provided for by the Act.

 

 

Eight annas

3[1-A Application to any Civil Court that records may be called for from another Court.
2.  Application for leave to use as a pauper.

(d)- When presented to a High Court.
When the Court grants the application and is of opinion that the transmission of such records involves the use of the post.

Two rupees.
Twelve annas in addition to any fee levied on the application under clause (a), clause (b) or clause (d) of article I of [this Schedule]
Eight annas.

1.         See Now the Code of Criminal Procedure, 1898 (Act 5 of 1898).

2.         The Words “Chief Commissioner or other” omitted by A. O 1964. Act 2 and Sub,
3.         Ins. by the Court-fees (Amendment) Act, 1911 (14 of 1911). S. 2.
[1870: Act VII]                                                                                  Court-fees.
(Schedule II. – Fixed fees)
SCHEDULE II.- contd.
Fixed fee-contd.

Number

-

Proper Fee

3. Application for leave to appeal as a pauper.

(a)- When presented to a District Court.
(b)- When presented to a Commissioner or a High Court.

One rupee.

Two rupees.

4.  Plaint or memorandum of appeal in a suit to obtain possession under 1 *     *    *    *  2[th   3 Mamlatdars’ 3(sind Act II of 1906].
4[6. Bail-bond or other instrument of obligation given in pursuance of an order made by a Court or Magistrate under any section of the Code of Criminal Procedure, 1898, or the Code of Civil Procedure, 1908 and not otherwise provided for by this Act].
7. Undertaking under section 49 of the Divorce Act.
8.[Rep. by the Repealing and Amending Act, 1891 (XII of 1891)]
9. [Rep. by XII of 1891)].
10. Mukhtarnama or Wakalatnama.

 

 

 

 

When presented for the conduct of any one case-

 

 

(a) to any Civil or Criminal Court other than a high Court, or to any Revenue Court, or to any Collector or Magistrate, or other executive officer, except such as are mentioned in clauses (b) and (c) of this number.

 

Eight annas.

 

 

 

 

 

 

 

 

Eight annas.

1.             The words figures “Act No. XVI of 1838, or “omitted by A.O. 1949, such.

2.             Subs. by the Amending Act, 1891 (12 of 1891) for “Bombay Act 5 of 1864 give Mamlatadars courts jurisdiction in certain cases to maintain existing possession, or to restore possession to any party dispossessed otherwise than by courts of law”
3.             See now the Bombay Mamlatdars’ Courts Act, 1906 (Bom 2 of 1906). Subs by Ord:
4.             Subs. by the Second Repealing and Amending Act, 1914 (17 of 1914), s. 2.
[1870:  Act VII]                                                                      Court-fees
(Schedule II- Fixed fees)
SCHEDULE II . – contd
Fixed fees-contd


Number

………….

Proper Fee

10. Mukhtarnama or Wakalatnama-contd.

(b)- to a Commissioner of Revenue, Circuit or customs or to any officer charged with the executive administration of  a Division not being the Chief Revenue of Executive Authority.
(b) to a High Court, 1*   *  Board of Revenue or other Chief Controlling Revenue or Executive Authority.

(a)- to any Civil Court other than a High Court or to any Revenue court of other Executive Officer other than the High Court or Chief Controlling Revenue or Executive Authority.

One rupees

 

 

 

Two rupees

 

 

 

 

 

11. Memorandum of appeal when the appeal is not 2 *     *   *    *  from a decree or an order having the force of a decree, and is presented.

3[(aa)- to the Central Board of Revenue 5[section 193 of the Custom Act, 1969 (iv of 1969) for section 35 of the Central Excise and Salt Act, 1944.)

 

Twenty five
rupees

  1. Caveat.

6[13. [__]
[14. [___]
14 Reply Act v of 1908.

(b)- to a High court or 4 *   *     *    *  Chief Controlling Executive or Revenue Authority.

 

Two rupees

1.             The words and comma “Chief Commissioner” omitted by A.O. 1964, Art 2 and Schedule.
2.             The words “from an order rejecting a plaint or “were omitted by s. 155, (Schedule 4) of the Code of Civil Procedure, 1908 (Act V of 1908).
3.             Ins: by the Finance Act 1952 (4 of 1952) S.2.
4.             The words “Chief Commissioner or other omitted by A.O. 1964, Art 2 and Schddule.
5.             Subs. by Ord. No. XXVII of 1981.
6.             Omitted by Ord No. XXVII of 1981.
[1870:              Act VII]                                                          Court-fees
(Schedule II . – Fixed fees)
SCHEDULE II. – contd
Fixed fees - contd

Number

-

Proper Fee

16.  [Rep. by Act, VI of 1889, 5,18 (1) 
17. Plaint or memorandum of appeal in each of the following suits:-
(i) to alter or set aside a summary decision or order of any of the Civil Court not established by Letters Patent or of any Revenue Court;
(ii) to alter or cancel any entry in a register of the names of proprietors of revenue paying estates;
(iii) to obtain a declaratory decree where no consequential relief is prayed;

 

 

(iv) to set aside an award;

 

Ten rupees

(v) to set aside an adoption;

 

 

(vi) Every other suit where it is not possible to estimate at a money, value the subject-matter in disputes and which is not otherwise provided for by his Act.

 

 

18.  Application under section 326 of the Code of Civil Procedure. 1.

 

 

2[19. Agreement in wiring stating a question for the opinion of the Court under the Code of Civil Procedure, 1908].

 

 

20. Every petition under the Divorce Act, except petitions under section 44 of the same Act, and every memorandum of appeal under section 55 of the same Act.

 

 

21. Plaint or memorandum of appeal under the 3 Parsi Mrriage and Divorce Act, 1865.

 

Twenty rupees

4[22.  Plaint or memorandum of appeal for recovery of compensation or damages under the Fatal Accidents Acts, 1855.]

 

Fifteen rupees

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

2.             Subs. by the Code of Civil Procedure, 1908 (Act 5 of 1908), S, 155, and Sch. Iv. Of the original entry which was as follows:- Agreement under section 328 of the same code.
3.             See now the Parsi Marriage and Divorce Act, 1936 (3 of 1936).
4.             Ins: by N.W.F.P. ord: No. Iv of 1982. S. 3.
1870: Act VII]                                                                                                Court-fees.
(Schedule III – Form of Valuation)

SCHEDULE III
(See-section 19-1)
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 Property and credits of.

(or administration of the deceased)

1.         and say that I am the executor (or one of the executors or one of the next – of – kin) of. The next of kin) of deceased, and that I have truly set forth in Annexure A to this affidavit all the property and credits of which the above-named deceased died possessed or was entitled to at the time of his death, and which have come of are likely to come, to my hands.
2.         If further say that I have also truly set forth in Annexure B all the items I am by law allowed to deduct.
3.         I further 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.
VALUATION OF THE MOVABLE AND IMMOVABLE PROPERTY OF DECEASED.
Cash in the house and at the banks, household goods, wearing apparel, books, plate, jewels, etc.
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).
Immovable property consisting of
(State descriptions, giving, in the case of houses the assesses value, if only  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, in serving 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 on public companies
(State the particular and the value calculated of 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 all other securities for money.


1.             This Schedule was Schedule was added by Court-fees (Amendment) Act, 1899 (II of 1899). S.3 The Original Schedule III was rep. by the Repealing Act, 1870 (XIV of 1870).

Court – fees.                                                                                      1870: Act,  VII]

SCHEDULE III contd.

(State the amount of the whole; also the interest separately calculating it to the time of making the application).

Books debts

(Other than bod)

Stock in trade

(State the estimated value, if any)

Other property not comprised under the foregoing heads

(State the estimated value, if any)

Deduct amount shown in Aneexure- B no subject to duty.

ANNEXURE – B.
SCHEDULE OF DEBTS, ETC

Amount of debts due and owing from the deceased, payable by law out of the estate.

Amount of funeral expenses

Amount of mortgage in cumbrances.

Property held in trust not beneficially or with general power to confer a beneficial interest.

Other Property not subject to duty.

Attachments

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