The Goa Court-Fees Act, 2024

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GOVERNMENT OF GOA 
Department of Law 
Legal Affairs Division 
—– 
Notification 
7/19/2024-LA-155 
The Goa Court-Fees Act, 2024 (Goa Act 
15 of 2024) which has been passed by the 
Legislative Assembly of Goa on 31-07-2024 
and assented  to by the Governor  of Goa  
on 27-08-2024, is hereby published for the 
general information of the public. 
Dnyaneshwar Raut Dessai , Joint Secretary 
(Law) 
Porvorim, 2nd September, 2024. 
–––––––  
The Goa Court-Fees Act, 2024 
(Goa Act No. 15 of 2024) [27-08-
2024] 
AN 
AC
T 
to consolidate and amend the law relating to 
fees taken in the courts and public offices 
and fees taken in respect of certain matters 
in the State of Goa, other than fees falling 
under entries 77 and 96 of  List I in the 
Seventh Schedule to the Constitution of 
India. 
BE it enacted by the Legislative Assembly 
of Goa in the Seventy -fifth Year of the Republic 
of India as follows:— 
CHAPTER I 
Preliminary 
1. Short title, extent, commencement and 
application.— (1) This Act may be called the 
Goa Court-Fees Act, 2024. 
(2) It shall extend to the whole of the State 
of Goa. 
(3) It shall come into force on such date as 
the Government may, by notification in the 
Official Gazette, appoint. 
(4) The provisions of this Act shall not appl y 
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. Definitions.— In this Act, unless the 
context otherwise requires,— 
(a) “Application” shall have the same 
meaning as assigned to it in the context of 
its used in the body and schedule of this 
Act; 
(b) “Appeal” shall have the same 
meaning as assigned to it in the context of 
its used in the body and schedule of this Act; 
(c) “Chief Controlling Revenue Authority” 
means such officer as the Government may, by 
notification in the Official Gazette, appoint 
in this behalf for the  whole or any part of the 
State of Goa; 
(d) “Collector” includes any officer 
authorised by the Chief Controlling Revenue 
Authority to perform the functions of a 
Collector under this Act; 
(e) “Government” means the Government 
of Goa; 
(f) “High Court” means the High Court of 
Bombay at Goa; 
(g) “Plaint” includes set -off, counter 
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claim, cross objection, etc., and shall have 
the same meaning as assigned to it in the 
context of its used in the body and schedule 
of this Act, respectively; 
(h) “Petition” shall have the same 
meaning as assigned to it in the context of 
its used in the body and schedule of this 
Act; 
(i) “prescribed” means prescribed by 
rules made under this Act; 
(j) “Schedule” means Schedule I, 
Schedule II and Schedule III appended 
hereto; 
CHAPTER II 
Fees in the High Court 
3. Levy of fees in High Court .— The fees 
payable for the time being to the clerks and 
officers (other than the sheriffs and attorneys) 
of the High Court; or chargeable in that Court 
under article 10 of Schedule I and articles 9, 
12 and 17 of Schedule II hereto, shall be as 
per the provisions of this Act. 
4. Fees on documents filed, etc. in High 
Court in its extraordinary jurisdiction. — No 
document of any of the kinds specified in 
schedules hereto, as chargeable with fees, 
shall be filed, exhibited or recorded in, or shall 
be received or furnished by the High Court 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 or 
in the exercise of its j urisdiction as regards 
appeals from the judgments (other than 
judgments passed in the exercise of the 
ordinary original civil jurisdiction of the Court) 
of one or more Judges of the said Court, or of 
a Division Court or in the exercise of its 
jurisdiction as regards appeals from the Courts 
subject to its superintendence or in the 
exercise of its jurisdiction as a Court of 
reference or revision unless in respect of such 
document there shall be paid a fee of an 
amount not less than that indicated by either 
of the schedules hereto as the proper fee for 
such document. 
5. Procedure in case of difference as to 
necessity or amount of fee. — (1) When any 
difference arises between the officer whose  
duty it is to see that any fee is paid under this 
Chapter and any suitor, petitioner, appellant, 
applicant or attorney, as to the necessity of 
paying a fee or the amount thereof, the 
question shall, when the difference arises in  
the High Court, be referred  to the taxing - 
officer, whose decision thereon shall be final, 
except when the question is, in his opinion,  
one of general importance, in which case he 
shall refer it to the final decision of the Chief 
Justice of such High Court, or of such Judge 
of the H igh Court as the Chief Justice shall 
appoint either generally or specially in this 
behalf. 
(2) The Chief Justice of the High Court shall 
declare who shall be taxing -officer for the 
purpose of sub-section (1). 
CHAPTER III 
Fees in other Courts and in Public Offices 
6. Fees on documents filed, etc., in Courts 
or in public offices .— Except in the Courts 
hereinbefore mentioned, no document of any  
of the kinds specified as chargeable with fees 
in the Schedules shall be filed, exhibited or 
recorded in any Court of Justice, or shall be 
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received or furnished by any public officer, 
unless in respect of such document there has 
been paid a fee of an amount not less than that 
indicated in either of the said Schedules as the 
proper fee for such document. 
7. Computation of fees payable in certain 
suits.— The amount of fee payable in the suits 
specified herein shall be computed,— 
(i) for money. — In suits for money 
(including suits for damages or 
compensation, or arrears of maintenance, of 
annuities, or of other sums payable 
periodically), according to the amount 
claimed; 
(ii) for maintenance and annuities. — 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; 
(iii) for other movable property having a 
market -value .— In suits for movable 
property other than money, where the 
subject -matter has a market -value, 
according to such value at the date of 
presenting the plaint; 
(iv) In suits — 
(a) for movable property of no market- 
value.— for movable property where the 
subject matter has no market -value as for 
instance in the case of documents relating 
to title, 
(b) to enforce a right to share in joint 
family property.— to enforce the right to 
share in any property on the ground that 
it is joint family property, 
(c) for a declaratory decree and 
consequential relief .— to obtain a 
declaratory decree or order, where 
consequential relief is prayed, 
(d) for an injunction .— to obtain an 
injunction, 
(e) for easements.— for a right to some 
benefit (not herein otherwise provided  
for) to arise out of land, and 
(f) for accounts.— for accounts, 
according to the amount at which the 
relief sought is valued in the plaint or 
memorandum of appeal: 
Explanation.— In all such suits the 
plaintiff shall state the amount at which 
he values the relief sought; 
(v) for possession of land, houses and 
gardens.— In suits for the possession of  
land, houses and gardens, according to the 
value of the subject -matter; and such value  
shall be deemed to be, where the subject 
matter is land, and,— 
(a) where the land forms an entire 
estate, or a definite share of an estate, 
paying annual revenue to Government, 
or forms part of such an estate and is 
recorded in the Collector’s register as 
separately assessed with such revenue 
and such revenue is permanently settled, 
ten times the revenue so payable; 
(b) where the land forms an entire 
estate, or a definite share of an estate, 
paying annual revenue to Government, 
or forms part of such estate and is 
recorded as aforesaid and such revenue 
is settled, but not permanently, five times 
the revenue so payable; 
(c) where the land pays no such 
revenue, or has been partially exempted 
from such payment, or is charged with  
any fixed payment in lieu of such revenue, 
and net profits have arisen from the land 
during the year 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 neighbourhood; 
(d) where the land forms part of an 
estate paying revenue to Government, 
but is not a definite share of such estate 
and is not separately assessed as above - 
mentioned, the market value of the land; 
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(e) for houses and gardens. — Where 
the subject -matter is a house or garden, 
according to the market value of the  
house or garden; 
(vi) to enforce a right of pre-emption.— In 
suits to enforce a right of pre -emption, 
according to the value (computed in 
accordance with clause (v) of this section) 
of the land, house or garden in respect of 
which the right is claimed; 
(vii) for interest of assignee of land 
revenue.— 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; 
(viii) to set aside an attachment .— 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 is for the possession of such land or 
interest; 
(ix) to redeem. — In suits against a 
mortgagee for the recovery of the property 
mortgaged; 
(x) to foreclose. — and in suits by a 
mortgagee to foreclose the mortgage, or 
where the mortgage is made by conditional 
sale, to have the sale declared absolute, 
according to the principal money expressed 
to be secured by the instrument of 
mortgage; 
(xi) for specific performance.— In suits for 
specific performance, 
(a) of a contract of sale, according to  
the amount of the consideration; 
(b) of a contract of mortgage, according 
to the amount agreed to be secured; 
(c) of a contract of lease, according to 
the aggregate amount of the fine or 
premium (if any) and of the rent agreed 
to be paid during the first year of the 
term; 
(d) of an award, according to the 
amount or value of the property in 
dispute; 
(xii) between landlord and tenant. — In 
the following suits between landlord and 
tenant:— 
(a) for the delivery by a tenant of the 
counterpart of a lease, 
(b) to enhance the rent of a tenant 
having a right of occupancy, 
(c) for the delivery by a landlord of a 
lease, 
(d) for the recovery of immovable 
property from a tenant, including a tenant 
holding over after the determination of a 
tenancy, 
(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. 
8. Fee on memorandum of appeal against 
order relating to compensation .— (1) 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 or 
challenged by the appellant: 
Provided that, where the Government is an 
acquiring body, it shall not be liable for 
payment of fee in such appeals. 
Explanation.— For the purposes of this sub- 
-section, “amount” means the amount in 
dispute and it shall not include the amount of 
statutory benefits. 
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(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 Ac t, 1988 (Central  
Act 59 of 1988), shall be computed as 
follows:— 
(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 t o the 
scale specified under article 1 of Schedule I 
hereto; 
(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. 
9. Power to ascertain net profits or market - 
value.— If the Court sees reason to think that 
the annual net profits or the market -value of 
any such land, house or garden as is specified 
in clauses (v) and (vi) of section 7 have or has 
been wrongly estimated, the Court may, for 
the purpose of computing the fee payable in 
any suit therein mentioned, issue a 
commission to any proper person  directing 
him to make such local or other investigation 
as may be necessary, and to report thereon to 
the Court. 
10. Procedure where net profits or market- 
value wrongly estimated.— (1) If in the result 
of any such investigation, the Court decides 
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. 
(2) 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. 
11. Procedure in suits for mesne profits or 
account when amount decreed exceeds 
amount claimed .— (1) In suits for mesne 
profits or for immovable property and mesne  
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 payable had the suit 
comprised the whole of the profits or amount  
so decreed shall have been paid to the proper 
officer. 
(2) Where the amount of mesne profits is left 
to be ascertained in the course of the execution 
of the dec ree, if the profits so ascertained 
exceed the profits claimed, the further 
execution of the decree shall be stayed until 
the difference between the fee actually paid 
and the fee which would have been payable 
had the suit comprised the whole of the profits 
so ascertained is paid. If the additional fee is 
not paid within such time as the Court shall 
fix, the suit shall be dismissed. 
12. Decision of questions as to valuation .— 
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: 
Provided that whenever any such suit 
comes before a Court of appeal, reference or 
revision, if such Court considers that the said 
question has been wrongly decided to the 
detriment of the revenue, it shall require the 
party by whom such fee has been paid to pay 
so much additional fee as would have been 
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payable had the question been rightly 
decided, and the provisions of sub -section ( 2) 
of Section 10, shall apply. 
13. Refund in cases of remand .— (1) Where 
a plaint or memorandum of appeal which has 
been rejected by the lower Court is ordered 
to be received, or where a suit is remanded in 
appeal for a fresh decision by the lower Court, 
the Court making the order or remanding the 
appeal shall, where the whole decree is 
reversed and the suit is remanded, and may 
in other cases direct the refund to the appellant 
of the full amount of fee paid on the 
memorandum of appeal, and, if on second 
appeal the case is remanded to the trial Court, 
also on the memorandum of a ppeal in the first 
appellate Court. 
(2) Where an appeal is remanded in second 
appeal for a fresh decision by the lower 
appellate Court, the High Court when 
remanding the appeal may direct the refund 
to the appellant of the full amount of fee paid 
on the memorandum of second appeal. 
(3) Notwithstanding anything contained in 
sub-sections (1) and (2) if the order of remand 
does not cover the whole of the subject matter 
of the suit, the refund shall not extend to more 
than so much of the fee as would have been 
originally payable on that part of the subject 
matter in respect of which the suit has been 
remanded: 
Provided that no refund shall be ordered if 
the remand was occasioned by the fault of the 
person who would otherwise be entitled to a 
refund. 
14. Refund of fee on application for review 
of judgment .— Where an 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 laches, may, in its discretion, gran t 
him a certificate authorizing him to receive  
back from the Collector or by way of e-payment, 
in the manner as prescribed, 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. 
15. Refund where Court reverses or modifies 
its former decision on ground of mistake .— 
Where an application for a review of judgment 
is admitted, and where, on the rehearing, the 
Court reverses or modifies its former decision 
on the ground of mistake in law or  fact, the 
applicant shall be entitled to a certificate from 
the Court authorising him to receive back from 
the Collector or by way of e -payment, in the 
manner as prescribed, so much of the fee paid 
on the application as exceeds the fee payable  
on any othe r application to such Court under 
clause ( b) and ( c) of article 1 of Schedule II 
hereto: 
Provided that this section shall not entitle  
the applicant to such certificate where the 
reversal or modification is due, wholly or in 
part, to fresh evidence which mi ght have been 
produced at the original hearing. 
16. Refund of Fee .— Where the Court refers 
the parties to a suit to any one of the mode of 
settlement of dispute referred to in section 89  
of the Code of Civil Procedure, 1908 (Act 5 of 
1908) and the matter is se ttled by one of the 
modes provided under section 89 of the Code  
of Civil Procedure, 1908 (Act 5 of 1908), the 
plaintiff shall be entitled to a certificate from 
the Court authorising him to receive back from 
the Collector or by way of e -payment, in the 
manner as prescribed, the full amount of the  
fee paid in respect of such plaint. 
17. Refund in cases of delay in presentation 
of plaint, etc .— (1) Where a plaint or 
memorandum of appeal is rejected on the 
ground of delay in its presentation or where 
the fee paid on a plaint or memorandum of 
appeal is deficient and the deficiency is not 
made good within the time allowed by law or 
granted by the Court, or the delay in payment 
of the deficit fee is not condoned and the plaint 
or memorandum of appeal is consequently 
rejected, the Court shall direct the refund to 
the plaintiff or the appellant, of the fee paid on 
the plaint or memorandum of appeal which has 
been rejected. 
(2) Where a memorandum of appeal is 
rejected on the ground that it was not 
presented within the time allowed by the law 
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of limitation, one -half of the fee shall be 
refunded. 
18. Refund on settlement before hearing.— 
Wherever by agreement of parties,— 
(i) any suit is dismissed as settled out of 
Court before any evidence has been 
recorded on the merits of the claim; or 
(ii) any suit is compromised ending in a 
compromise decree before any evidence 
has been recorded on the merits of the claim; 
or 
(iii) any appeal is disposed of before the 
commencement of hearing of such appeal, 
half the amount of all fees paid in respect of 
the claim or claims in the suit or appeal shall 
be ordered by the Court to be refunded to the 
parties by whom the same have been 
respectively paid. 
Explanation (1): The expression “merits of 
the claim” refers to all matters which arise for 
determination in the suit not being matters 
relating to the frame of the suit, misjoinder of 
parties and cause of action, the jurisdiction of 
the court to entertain or try the suit or the fee 
payable, but includes matters arising on pleas  
of res-judicata, limitation and the like. 
Explanation (2): The expression “hearing of 
the appeal” includes the “vista” of a case filed  
in the appellate court. 
19. Refund of fee paid by mistake or 
inadvertence.— Any fee paid by mistake or 
inadvertence shall be ordered to be refunded. 
20. Procedure for obtaining refund .— When 
a person becomes entitled to a refund of court 
fees, the court shall grant a certificate 
authorising him to receive back from the 
Collector or by way of e-payment, in the 
manner as prescribed, t he amount specified 
therein, calculated according to the provisions 
of this Act. 
21. Multifarious suits .— Where a suit 
embraces two or more distinct subjects, the 
plaint or memorandum of appeal shall be 
chargeable with the aggregate amount of the 
fees to whic h the plaints or memoranda of 
appeal in suits embracing separately each of 
such subjects would be liable under this Act: 
Provided that nothing in this section shall 
be deemed to affect the power conferred by 
section 9 of the Code of Civil Procedure, 1908 
(Act 5 of 1908). 
22. Written examinations of complainants.— 
When the first or only examination of a person 
who complains of the offence of wrongful 
confinement, or of wrongful restraint, or of any 
offence other than an offence for which police - 
officers may ar rest 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 
Bharatiya Nagrik Suraksha Sanhita  (Central 
Act No. 46 of 2023), the complainant shall pay  
a fee of ten rupees, unless the Court thinks fit  
to remit such payment. 
23. Exemption of certain documents .— 
Nothing contained in this Act shall render the 
following documents chargeable with any 
fee:— 
(i) Power-of-attorney to institute or defend 
a suit when executed 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 Government to a 
criminal Court. 
(iii) Written statements called for by the 
Court after the first hearing of a suit. 
(iv) 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 conn ected with the assessment of 
land or the ascertainment of rights thereto  
or interests therein, if presented, previous 
to the final confirmation of such settlement. 
(v) Application relating to a supply for 
irrigation of water belonging to Government. 
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(vi) 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. 
(vii) Application for service of notice of 
relinquishment of land or of enhancement 
of rent. 
(viii) Written authority to an agent to 
distrain. 
(ix) First application (other than a petition 
containing a criminal charge or information) 
for the summons of a witness or other person 
to attend either to give evidence or to 
produce a 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. 
(x) Bail -bonds in criminal cases, 
recognizances to prosecute or give 
evidence, and recognizances for personal 
appearance or otherwise. 
(xi) Petition by a prisoner, or other person 
in duress or under restraint of any Court or 
its officers. 
(xii) Complaint of a public servant as 
defined in the Bharatiya Nyaya Sanhita, 2023 
(Central Act No. 45 of 2023), a municipal 
officer, or an officer or servant of a Railway 
Company. 
(xiii) Application for the payment of 
money due by Government to the applicant. 
(xiv) Applications for compensation under 
any law for the time being in force relating 
to the acquisition of property for public 
purposes. 
CHAPTER IV 
Probates, Letters of Administration and 
Certificates of Administration 
24. Relief where too high a court-fee has been 
paid.— Where any person on applying for the 
probate of a will or letters of administration has 
estimated the property of the deceased to be 
of greater value than the same has afterwards 
proved to be, and has consequently paid too 
high a court-fee thereon, if, within six months 
after the true value of the property has b een 
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,— 
(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 spoile d 
stamps, or repay the same in money, at his 
discretion. 
25. Relief where debts due from a deceased 
person have been paid out of his estate. — 
Whenever it is proved to the satisfaction of such 
Authority that an executor or administrator has 
paid debts due from the deceased to such an 
amount as, being deducted out of the amount  
or value of the estate, reduces the same, to a 
sum which, if it had been the whole gross 
amount or value of the estate, would have 
occasioned a less court -fee to be paid on the 
probate or letters of administration granted in 
respect of such estate than has been actually 
paid thereon under this Act, such Authority  
may return the difference, provided the same  
be claimed within three years after the date of 
such probate or letters. 
Provided th at 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 t he return of such difference within 
the said term of three years, the said Authority 
may allow such further time for making the 
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claim as may appear to be reasonable under 
the circumstances. 
26. Relief in case of several grants .— (1) 
Whenever a grant of probate or letters of 
administration has been or is made in respect  
of the whole of the property belonging to an 
estate, and the full fee chargeable under this  
Act has been or is paid thereon, no fee shall 
be chargeable under the same  Act when a like 
grant is made in respect of the whole or any  
part of the same property belonging to the  
same estate. 
(2) 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. 
27. Probates declared valid as to trust - 
property though not covered by court-fee.— 
The probate of the will or the letters of 
administration of the effects of any person 
deceased heretofore or hereafter granted shall 
be deemed valid and available by his 
executors or administrators for recovering, 
transferring or assigning, any  movable or 
immovable property whereof or whereto the 
deceased  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. 
28. Provision for case where too low a court- 
fee has been paid on probates, etc .— Where 
any person on applying for probate or letters 
of administration has estimated the estate of  
the deceased to be of less value than the same 
has afterwards proved to be, and has in 
consequence paid too low a court -fee thereon, 
the Chief Controlling Revenue Authority 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 d eduction 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 proper 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 s hould have 
been at first paid thereon. 
29. Administrator to give proper security 
before letters stamped under section 28. — 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. 
30. Executors, etc., not paying full court -fee 
on probates, etc., within six months after 
discovery of under -payment.— Where too low  
a court -fee has been paid on any probate or 
letters of administration in consequence of any 
mistake, or of its not being known at the time 
that some particular part of the estate 
belonged to the deceased, if any executor or 
administrator acting under such probate or  
letters of administration does not, within six 
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months 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 of 
administration, he shall forfeit the sum of one 
thousand rupees and also a further sum at the 
rate of ten percent on the amount of the sum 
wanting to make up the proper court-fee. 
31. Notice of applications for probate or 
letters of administration to be given to 
Revenue-authorities and procedure thereon.— 
(1) Where an application for probate or letters 
of administration is made to any Court other 
than the 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 the High Court, the High Court shall 
cause notice of the application to be given to 
the Chief 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 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 i s still of opinion that 
the value of the property has been under - 
estimated, may require the petitioner to 
amend the valuation. 
(4) If the petitioner does not amend the 
valuation to the satisfaction of the Collector,  
the Collector may move the Court before 
which the application for probate or letters of 
administration was made, to hold an inquiry 
into the true value of the property: 
Provided that no such motion shall be made 
after the expiration of six months from the date 
of the exhibition of the inventory required by 
section 277 of the Indian Succession Act, 1865 
(10 of 1865), or as the case may be, by section 
98 of the Probate and Administration Act, 1881 
(5 of 1881). 
(5) The Court, when so moved as aforesaid, 
shall hold, or cause to be  held, an inquiry 
accordingly, and shall record a finding as to 
the true value, as near as may be, at which  
the property of the deceased should have been 
estimated. The Collector shall be deemed to 
be a party to the inquiry. 
(6) For the purposes of any such in quiry, the 
Court or person authorised by the Court to hold 
the inquiry may examine the petitioner for 
probate or letters of administration on oath 
(whether in person or by commission), and  
may take such further evidence as may be 
produced to prove the true  value of the 
property. The person authorised as aforesaid  
to hold the inquiry shall return to the Court 
the evidence taken by him and report the 
result of the inquiry, and such report and the 
evidence so taken shall be evidence in the 
proceeding, and the Court may record a 
finding in accordance with the report, unless 
it is satisfied that it is erroneous. 
(7) The finding of the Court recorded under 
sub-section (5) shall be final, but shall not bar 
the entertainment and disposal by the Chief 
Controlling Revenue  Authority of any 
application under section 28. 
(8) The Government may make rules for the 
purposes of sub-section (3). 
32. Payment of court fees in respect of 
probates and letters of administration. — (1) 
No order entitling the petitioner to the grant 
of probate or letters of administration shall be 
made upon an application for such grant until 
the petitioner has filed in the Court a valuation 
of the property in the form set forth in 
Schedule III, and the Court is satisfied that the 
fee specified in article 10 of Schedule I has been 
paid on such valuation. 
(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 31. 
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33. Recovery of penalties, etc. — (1) Any 
excess fee found to be payable on any inquiry 
held under sub -section 6 of section 31 and any 
penalty or forfeiture under section 30, 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) 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 28 or of any court- 
fee under section 28 in excess of the full court - 
fee which ought to have been paid. 
34. Sections 6 and 44 not to apply to probates 
or letters of administration .— Nothing in 
section 6 or section 44 shall apply to probates  
or letters of administration. 
CHAPTER V 
Process-Fees 
35. Rules as to cost of processes .— (1) The 
High Court shall make rules as to the following 
matters, namely:— 
(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 offenc es 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. 
(2) The High Court may from time to time 
amend the rules so made. 
36. Confirmation and publication of rules.— 
(1) All such rules and amendments shall, after 
being confirmed by the Government, be 
published in the Official Gazette, and shall 
thereupon have the force of law. 
(2) Until such rules are made and published, 
the fees leviable  for serving and executing 
processes shall continue to be levied and shall 
be deemed to be fees leviable under this Act. 
37. Tables of process fees .— A table in the 
English and regional languages, showing the 
fees chargeable for such service and 
execution, shall be exposed to view in a 
conspicuous part of each Court. 
38. Number of peons in district and 
subordinate Courts .— Subject to the rules to  
be made by the High Court and approved by  
the Government, every District Judge, the 
Principal Judge and every Magistrate of a 
District shall fix, and may from time to time 
alter, the number of peons or persons 
necessary to be employed for the service and 
execution of processes issued out of his Co urt, 
and each of the Courts subordinate thereto. 
39. Number of peons in Revenue Courts .— 
Subject to rules to be framed by the Chief 
Controlling Revenue Authority and approved  
by the Government, every officer performing 
the functions of a Collector of a Distric t shall  
fix, and may from time to time alter, the 
number of peons necessary to be employed 
for the service and execution of processes 
issued out of his Court or the Courts 
subordinate to him. 
CHAPTER VI 
Of the Mode of Levying Fees 
40. Rate of fee in force on date of presentation 
of document to be applicable .— All fees shall  
be charged and collected under this Act at the 
rate in force on the date on which the 
document chargeable to court -fees is or was 
presented. 
41. Collection  of fees  by stamps  or 
e-payment.— All fees chargeable under this  
Act shall be collected by stamps or e-payment. 
42. Stamps to be impressed or adhesive .— 
The stamps or e -payment used to denote any 
fees chargeable under this Act shall be 
impressed or adhesive or partly impressed and 
partly adhesive, as the Government may, by 
notification in the Official Gazette, from time  
to time direct. 
---28---  
 
43. Rules for supply, number, renewal and 
keeping accounts of stamps .— (1) The 
Government may, from time to time, make rules 
for regulating,— 
(a) the supply of stamps to be used under 
this Act; 
(b) the number of stamps to be used for 
denoting any fee chargeable under this Act; 
(c) the renewal of damaged or spoiled 
stamps; 
(d) the keeping accounts of all stamps 
used under this Act; and 
(e) the manner of payment of court-fee 
and refund thereof by e-payment: 
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 the High Court. 
(2) All such rules shall be published i n the 
Official Gazette, and shall thereupon have the 
force of law. 
44. Stamping documents inadvertently 
received.— No document which ought to bear 
a stamp under this Act shall be of any validity, 
unless and until it is properly stamped: 
Provided that where 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 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. 
45. Amended document.— Where any such 
document is amended in order merely to 
correct a mistake and to make it conform to 
the original intention of the parties, it shall not 
be necessary to impose a fresh stamp. 
46. Cancellation of stamp .— ( 1) 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. 
(2) Such officer as the Court or the head of 
the office may from time to time appoint shall, 
on receiving a ny such document, forthwith 
effect such cancellation by punching out the 
figure -head so as to leave the amount 
designated on the stamp untouched, and the 
part removed by punching shall be burnt or 
otherwise destroyed: 
Provided that, where court -fee is paid  by e - 
payment, the officer competent to cancel  
stamp shall verify the genuineness of the 
payment and after satisfying himself that the 
court-fee is paid, shall lock the entry in the 
computer and make an endorsement under his 
signature on the document that the court-fee 
is paid and the entry is locked. 
CHAPTER VII 
Miscellaneous 
47. Repayment of fee in certain 
circumstances.— (1) When any suit in a Court 
or any proceeding instituted by presenting a 
petition to a Court is settled by agreement of 
parties before an y evidence is recorded, or any 
appeal or cross objection is settled 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, petitioner, 
appellant, or respondent on the plaint, petition, 
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 fro m the date on 
which the suit, proceeding, appeal or cross 
objection was settled by agreement. 
(2) The Government may, from time to time, 
by order, provide for repayment to the 
plaintiffs, petitioners, complainants under 
section 138 of the Negotiable Instru ments Act, 
1881 (Act No. 26 of 1881) appellants or 
respondents of any part of the fee paid by them 
on plaints, petitions, complaints appeals or 
cross objections, in suits, complaints under 
section 138 of the Negotiable Instruments Act, 
1881 (Act No. 26 of 1881), proceedings or 
appeals disposed of under such circumstances 
---27---  
 
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. 
48. Admission in criminal cases of 
documents for which proper fee has not been 
paid.— Whenever the filing or exhibition in a 
Criminal Court of a document in respect of 
which the proper fee has not been paid is, in  
the opinion of the presiding Judge, necessary  
to prevent a failure of justice, nothing 
contained in section 4 or section 6 shal l be 
deemed to prohibit such filing or exhibition. 
49. Sale of stamps .— (1) The Government 
may from time to time make rules for regulating 
the sale of stamps or e -payment to be 

Excerpt shown. Open the full act in Lexace.

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