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GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT COURT-FEES ACT, 2004.
(GUJARAT ACT NO. 04 OF 2004)
[As modified upto 31st January, 2024.]
[2024]
GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT COURT-FEES ACT, 2004.
(GUJARAT ACT NO. 04 OF 2004)
[As modified upto 31st January, 2024.]
[2024]
GCPG-H-153-06-2023-SSD
©
GOVERNMENT CENTRAL PRESS, GANDHINAGAR.
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. [i]
THE GUJARAT COURT-FEES ACT, 2004.
CONTENTS
PREAMBLE
Sections.
PAGE
NO.
CHAPTER I
PRELIMINARY
1. Short title, extent, commencement and application. 1
2. Definitions. 1
CHAPTER II
COMPUTATION OF FEES
3. Levy of Fees in High Court on its original side. 2
4. Fees on documents filed, etc. in courts or in public offices. 2
5. Procedure in case of difference as to necessity or amount of fee. 2
6. Computation of fees payable in certain suits. 2
7. Fee on memorandum of appeal against order or award relating to
compensation in certain cases.
7
8. Inquiry to valuation of suits. 7
9. Investigation to ascertain proper valuation. 7
10. Power of persons making inquiry under section 8 and 9. 7
11. Costs of inquiry as to valuation and refund of excess fee. 8
12. Appointment of inspecting officers and recovery in cases
reported by them.
8
13. Taxing of Court-fees and their recovery in suits for mense profits
or amount.
8
14. Decision of questions as to valuation. 9
15. Refund of fee paid on memorandum of appeal. 9
16. Refund of fee on application or review of judgment. 9
17. Refund where Court reverses or modifies its former decision on
ground of mistake.
9
[ii] The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
18. Multifarious suits. 10
19. Written examinations of complainants. 10
20. Exemption of certain documents. 10
CHAPTER III
PROBATES, LETTERS OF ADMINISTERATION AND
CERTIFICATES OF ADMINISTRATION
21. Relief where too high a court-fees has been paid. 11
22. Relief when debts due from a deceased person have been paid out
of his estate.
12
23. Relief in case of several grants. 12
24. Probates declared valid as to trust property though not covered by
court-fees.
12
25. Provisions for case where too law a court -fee has been paid on
probates, etc.
12
26. Administration to give proper security before let ters stamped
under section 25.
13
27. Executors, etc. not paying full court -fee on probates, etc. within
six months after discovery of under payment.
13
28. Notice of applications for probate or letters of administration be
given to Revenue authorities, and procedure thereon.
13
29. Payment of court -fee in respect of probate and letters of
administration.
14
30. Recovery of penalties, etc. 14
31. Sections 4 and 40 not to apply to probates or letters of
administration.
14
CHAPTER IV
PROCESS FEES
32. [Deleted]. 14
33. Tables of process fees. 14
34. Number of peons in District and subordinate Courts. 14
35. Number of peons in Revenue Courts. 14
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. [iii]
CHAPTER V
MODE OF LEVYING FEES
36. Rate of fee in force on date of presentation of document to be
applicable.
15
37. Collection of fees2[**]. 15
38. Stamps to be impressed or adhesive. 15
39. Powers of State Government to make rules. 15
40. Stamping documents inadvertency received. 16
41. Amended documents. 16
42. Cancellation of stamps. 16
CHAPTER VI
MISCELLANEOUS
43. Repayment of fee in certain circumstances. 16
44. Admission in criminal cases of documents for which proper fee
has not been paid.
17
45. Sale of stamps. 17
46. Power to reduce or remit fees. 17
47. Saving of fees to certain officers of High Court. 17
48. Saving as so stamp duties. 17
49. Repeal and savings. 17
50. Amendment of Suits Valuation Act, 1887. 17
51. Rules made by Government to be laid before State Legislature. 17
Schedule I 18
Schedule II 25
Schedule III 35
[iv] The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 1
GUJARAT ACT NO. 04 OF 2004. 1*
THE GUJARAT COURT-FEES ACT, 2004.
[6th March, 2004.]
Amended by Guj. 06 of 2014.
Amended by Guj. 10 of 2015.
Amended by Guj. 14 of 2016.
AN ACT
to consolidate and amend the law relating to fees in the courts a nd public
offices and fees taken in respect of certain matters in the State of Gujarat, other than
fees falling under entries 77 and 96 of List I in the Seventh Schedule to the
Constitution of India.
It is hereby enacted in the Fifty -fifth Year of the Rep ublic of India as
follows :-
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Gujarat Court-fees Act, 2004.
(2) It extends to the whole of the State of Gujarat.
(3) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
(4) The provisions of this Act shall not apply to fees or stamps relating to
documents presented or to be presented before any officer serving under the Central
Government.
(5) In the absence of any specific provision to the contrary, nothing in this Act shall
affect any special law now in force relating to fees taken in the courts and public offices.
2. In this Act, unless the context otherwise requires, -
(a) “Chief Controlling Revenue Authority" means such officer , as the State
Government may by notification in the Official Gazette, appoint in this behalf for
the whole or any part of the State of Gujarat;
(b) "Collector" includes any officer authorised by the Chief Controlling
Revenue Authority to perform the functions of a Collector under this Act;
____________________________________________________________________
* This Act was asserted to by the Governor on the 4th March, 2004.
1. For Statement of objects and Reasons, see Gujarat Government Gazette, Extra Ordinary, Part-V dated 17th February, 2004,
P-.4-1- to 4-50.
Definitions
Short title, extent,
commencement
and application.
2 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
1[(bb) "e-payment" means payment or refund of court -fees under this Act by
electronics mode or a system devised for that purpose, in the manner as may be
prescribed.]
(c) "Plaint" includes a written statement pleading a set off or counter claim.
CHAPTER II
COMPUTATION OF FEES
3. The fees payable for the time being to the clerks and officers (other than the
sheriffs and attorneys) of the High Court;
or chargeable in that Court under Article 10 of the First Schedule, and Articles
11, 14, 17, 20 and 21 of the Second Schedule annexed to this Act;
shall be collected in the manner hereinafter appearing.
4. No document of any of the kinds specified as chargeable in the First or
Second Schedule annexed to this Act 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 has been paid a fee of an amount not less than that
indicated by either of the said Schedules as the proper fee for such document.
5. (1) When any difference arises between the officer whose duty is to see that
any fee is paid under this Act and any suitor or attorney, as to the necessity of paying
a fee or the amount thereof, the question shall, when the d ifference arises in the High
Court, be referred to the taxing officer, whose decision thereon shall be final, subject
to revision, on an application, made within sixty days from the date of the decision,
by the suitor or attorney or pleader or such officer as may be appointed in this behalf
by the State Government, by the Chief Justice or by such Judge of the High Court as
the Chief Justice shall appoint either generally or specially in this behalf. The Chief
Justice shall declare the taxing officer within the meaning of this sub-section.
(2) When any such difference arises in the Ahmedabad City Civil Court, the
question shall be referred to the Registrar of the City Civil Court, whose decision shall be
final, subject to revision, on an application, made within sixty days from the date of the
decision, by the party concerned or such officer as may be appointed in this behalf by the
State Government, by the Principal Judge or such other Judge of the said Court as the
Principal Judge shall appoint either generally or specially in this behalf.
(3) When such difference arises in any other Court, the question shall be
referred to the Judge presiding over such Court for final decision.
6. The amount of fees payable under this Act in the suits next hereinafter
mentioned shall be computed as follows:-
(1) 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.
(2) In suits for maintenance (wit h or without a prayer for the creation of a
charge), and for annuities or other sums payable periodically according to the value of
____________________________________________________________________
1. Clause (bb) was inserted by Guj 10 of 2015, s.2.
Levy of fees in
High Court on
its original side.
Fees on
documents field,
etc. in courts or
in public offices.
Procedure in
case of
difference as to
necessity or
amount of fee.
Computation of
fees payable in
certain suits.
for money.
for maintenance
and annuities.
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 3
the subject matter of the suit, and such value shall be deemed to be, in the case of a
suit for maintenance, the amount clai med to be payable for one year and in any other
case, ten times such amount:
Provided that if in a suit for maintenance, the plaintiff obtains a decree for
maintenance, the defendant shall be liable to make good the deficit, if any, between
the fee payable on ten times the amount awarded for one year and the fee already paid
by the plaintiff; and the amount of such deficit shall, without prejudice to any other
mode of recovery, be recoverable as an arrear of land revenue.
(3) (a) In suits for movable pro perty other than money, where the subject
matter has a market value according to such value at the date of presenting the plaint;
(b) in suits for declaration to obtain adjudication against recovery of money
from the plaintiff, whether the recovery is as land revenue or arrears of land revenue
or tax or duty or cess or fee or fine or penalty or under any decree or order of a court
or any certificate or award other than under the Arbitration and Conciliation Act,
1996, or in any other manner, one-fourth of the ad valorem fee leviable on the amount
sought to be recovered according to the scale prescribed under Article 1 of Schedule I
with a minimum fee of thirty rupees:
Provided that when in addition to any consequential relief other than
possession is sought, the amount of fee shall be one -half of the ad valorem fee on the
amount sought to be recovered:
Provided further that when the consequential reliefs sought also include a relief
for possession, the amount of fee shall be the full ad valorem fee on the amount
sought to be recovered;
(c) in suits for declaration similar to those falling under sub-clause (b) in respect of
movable property, one-fourth of the ad valorem fee leviable on the value of the movable
property subject to the minimum fee as under sub-clause (b):
Provided that when in addition to any consequential relief other than
possession is sought, the amount of fee shall be one -half of the ad valorem fee
leviable on the value of such property:
Provided further that when the consequential reliefs also sought include a relief for
possession, the amount of fee shall be the full ad valorem fee leviable on such value;
(d) in suits for declaration of the status of plaintiff, to which remuneration,
honorarium, grant, salary, income, allowance or re turn is attached, one -fourth of the
ad valorem fee leviable on the emoluments or value of return for one year:
Provided that when in addition to any consequential relief other than
possession is sought, the amount of fee shall be one -half of the ad valorem fee on
such emoluments or value of return:
Provided further that when the consequential reliefs sought also include a relief
for possession, the amount of fee shall be the full of the ad valorem fee on such
emoluments or value of return.
for other
movable
property having
a market value.
against
recovery of
any money
due as
a tax, etc.
26 of 1996.
similar claim in
respect of movable
property.
for status
with
monetary
attribute.
4 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
(4) In suits for declaration in respect of ownership or nature of tenancy, title,
tenure, right, lease, free dom, or exemption from, or non -liability to, attachment with
or without sale or other attributes, of immovable property, such as a declaration that
certain land is personal property of the Ruler of any former Indian State or public
trust property or property of any class or community, one-fourth of the ad valorem fee
leviable for a suit for possession on the basis of title of the subject matter, subject to a
minimum fee of forty rupees:
Provided that if the question is of attachment with or without sale, the amount
of fee shall be the ad valorem fee according to the value of the property sought to be
protected from attachment with or without sale or the fee of thi rty rupees, whichever
is less:
Provided further that, where the defendant is or claims under or through a
limited owner, the amount of fee shall be one -sixth of such ad valorem fee, subject to
the minimum fee specified above:
Provided also that, in any o f the cases falling under this clause except its first
proviso, when in addition to any consequential relief other than possession is sought,
the amount of fee shall be one -half of the ad valorem fee and when the consequential
relief sought also include a relief for possession, the amount of fee shall be the full
ad valorem fee.
(5) In suits for declaration of easement or right to benefit arising out of
immovable property, with or without an injunction or other consequential relief, the
amount of fee shall be as shown in the Table below: -
TABLE
Area
1
Fee
2
(a) The area within the limits of the
Municipal Corporation.
One-fourth of the ad valorem fee leviable for a
suit for possession of the servient tenement or
the dominant tenement, whichever is less
subject to a minimum fee of thirty rupees.
(b) Area within the limits of
Municipality.
One-sixth of the ad valorem fee leviable for a
suit for possession of the servient tenement or
the dominant tenement, whichever is less,
subject to a minimum fee of thirty rupees.
(C) Any other area in the State of
Gujarat.
Thirty rupees.
(6) In suits for declaration of status to which no direct monetary attribute is
attached such as a declaration that the plaintiff is a married husband or wife of the
defendant or di vorced husband or wife of the defendant or a declaration about
legitimacy of children or about citizenship rights or about an adoption - Sixty rupees:
Provided that where injunction or other consequential relief is also sought in
such case, the amount of fee shall be one hundred rupees.
(7) In suits for declaration of a charge in favour of the plaintiff on movable or
immovable property, one-half of the ad valorem fee payable on the charge amount:
for
ownership
etc., for
immovable
property etc.
declaration
for
easements,
etc.
for charge
on property.
for other
status
without
monetary
attribute.
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 5
Provided that where injunction or other consequential rel ief is also sought in
such cases, the amount of fee shall be the full ad valorem fee payable on the charge
amount.
(8) In suits for declaration in respect of periodical charge or money return in
favour of or against the plaintiff, one-half of the ad valorem fee payable on the charge
for five years if the charge is annual and on the charge for one year if the period of the
charge is less than one year.
(9) In suits for declaration that any sale or contract for sale or termination of
the contract for sale of any moveable or immoveable property is void, one -half of the
ad valorem fee leviable on the value of the property.
(10) In suits for declaration that any proceedings for compulsory acquisition of
any moveable or immoveable property are void, one -half of the ad valorem fee
leviable on the value of the property.
(11) In suits for a accounts according to the amount at which the relief sought
is valued in the plaint or memorandum of appeal, subject to the provisions of section
8 and subject to a minimum fee of one hundred rupees.
(12) In suits where declaration is sought, with or without injunction or other
consequential relief and the subject matter in dispute is not susceptible of monetary
evaluation and which are not otherwise provided for by this Act - one hundred rupees,
In all suits under sub -clauses (b), (c) and (d) of clause (3) and clauses (4) to
(11), the plaintiff shall state the amount at which he values the relief sought, with the
reasons for the valuation.
(13) In suits for the possessio n 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 a house or garden according to the market value of the house or garden and
where the subject matter is land, and
(a) where the land is held on settlement for a period not exceeding
thirty years and p ays the full assessment to Govern ment -- a sum equal to
twenty times the survey assessment;
(b) where the land is held on a permanent settlement, or on a
settlement for any peri od exceeding thirty years, and pays the full assessment
to Government -- a sum equal to forty times the survey assessment; and
(c) where the whole or any part of the annual survey assessment is
remitted a sum computed under sub-clause (a) or sub-clause (b), as the case may
be, in addition to forty times the assessment, or the portion of assessment, so
remitted.
(14) In suits to enforce a right of pre-emption according to the value (computed
in accordance with the clause (13)) of the land, house or garden in re spect of which
the right is claimed.
(15) In the suits for partition and separate possession of a share of joint family
property or of joint property, or to enforce a right to a share in any property on the
ground that it is joint family property or joint property whether or not, the plaintiff
is in actual or constructive possession of the property of which he claims to be a
for
periodical
money
returns.
for
avoidance of sale,
contract for sale,
etc.
for
avoidance of
aquisition
procedings.
for accounts.
for other
declarations.
for possession
of lands, houses
and gardens.
to enforce a
right of
pre-emption.
for share
in joint
property.
6 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
co-parcener or co -owner according to the value of the share in respect of which the
suit is instituted.
Explanation. - For the purposes of this clause, if the property in which a share
is claimed consists of or includes any land assessed to land revenue for the purpose of
agriculture; the value of such land shall be deemed to be the value as determined
under clause (13).
(16) In suits for the interest of an assignee of land revenue, thirty times his net
profits as such for the year next before the date of presenting the plaint.
(17) 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.
(18) In suits against a mortgagee for the recovery of the property mortgaged,
and in suits by a mortgagee to foreclose the mortgage,
or when the mortgage is made by conditional sale, to have the sale declared
absolute –
according to the principal money expressed to be secured b y the instrument of
mortgage.
(19) 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.
(20) 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—
for interest
of assignee
of land
revenue.
to set
aside an
attachment.
to redeem.
for specific
performance.
between
landlord and
tenant
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 7
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.
7. (1) The amount of fee payable under this Act on a memorandum of appeal
against an order having the force of a decree 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.
(2) The amount of fee payable under this Act on a memorandum of appeal
against an award of a Claims Tribunal preferred under section 173 of the Motor
Vehicles Act, 1988, shall be computed as follows: -
(i) if such appeal is preferred by the insurer or owner of the motor vehicle,
the full ad valorem fee leviable on the amount at which the relief is valued in the
memorandum of appeal according to the scale prescribed under Article I of
Schedule I;
(ii) if such appeal is preferred by any other person - one-half of the ad
valorem fee leviable on the amount at which the relief is valued in the
memorandum of appeal according to the said scale:
Provided that if such person succeeds in the appeal, he shall be liable to
make good the deficit, if any, between the full ad valorem fee payable on the relief
awarded in the appeal according to the said scale and the fee already paid by him; and
the amount of such deficit shal l, without prejudice to any othe r mode of recovery, be
recoverable as an arrear of land revenue.
8. If the Court is of opinion that the subject matt er of any suit has been
wrongly valued or if an application is made to the Court for the revision of any
valuation made, the Court may d etermine the correct valuation by holding such
inquiry as it thinks fit for such purpose, and revise the valuation.
9. (1) For the purpose of an inquiry u nder section 8, the Court may depute, or
issue a c ommission to, any suitable person to make such local or other investigation
as may be necessary and to report thereon to the Court. Such re port and any evidence
recorded by such person shall be evidence in the inquiry.
(2) The Court may, from time to time direct such party to the suit as it thinks fit
to deposit such sum as the Court thinks reasonable as the costs of the inquiry, and if
the c osts are not deposited within such time as the Court shall fix may,
notwithstanding anything contained in any other Act, reject the plaint or, as the case
may be the appeal, if such party is the plaintiff or the appellant and, in any other case,
may recover the costs as a public demand:
Provided that when any plaint or appeal is rejected under this section, the
court-fees already paid shall not be liable to be refunded.
10. (1) The Court, when making an inquiry under section 8 and any person
making an inv estigation under section 9 shall have respectively for the purposes of
such inquiry or investigation, the powers vested in a Court under the Code of Civil
Procedure, 1908, in respect of the following matters, namely:-
Fee on
memorandum
of appeal
against order
of award relating
to compensation
in certain
cases.
59 of 1988.
Inquiry to
valuation of
suits.
Investigation
to ascertain
proper
valuation.
Power of
persons
making
inquiry
under
sections
8 and 9.
5 of 1908.
8 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
(a) enforcing the attendance of any person and examining him on oath or
affirmation;
(b) compelling the production of documents or material objects;
(c) issuing commissions for the examination of witnesses;
(d) taking or receiving evidence on affidavits.
(2) An inquiry or investigation referred to in s ub-section (1) shall be deemed to
be a judicial proceeding within the meaning of sections 193 and 228 of the Indian
Penal Code.
11. If in the result of an inquiry under section 8, the Court finds that the subject
matter of the suit has been undervalued, th e Court shall order the party responsible
for the under valuation to pay the costs of the inquiry.
If in the result of such inquiry, the Court finds that the subject matter of the suit
has not been undervalued, the Court may, in its discretion, order that such costs shall
be paid by the Government or by any party to the suit at whose instance the inquiry
has been undertaken and if any amount exceeding the proper amount of fee has been
paid shall refund the excess
amount so paid.
12. (1) The State Government may appoint generally, or in any case, or for any
specified class of cases, in any local area, one or more officers to be called inspecting
officers.
(2) The inspecting officer may, subject to the control of the Court concerned,
examine the records of a ny case which is pending or has been disp osed of, with a
view to finding out whether proper fees have been paid therein.
(3) If on such examination, the inspecting officer finds that the fee payable
under this Act, on any document filed, exhibited or recor ded in such case, has not
been p aid or has been insufficiently paid, he shall report the fact to the presiding
officer of the court.
(4) Such presiding officer, after satisfying himself of the correctness of such
report, shall record a provisional finding that the proper fee has not been paid and
determine the amount of the fee payable and such further sum as he thinks reasonable
as the costs of the inquiry and the person from whom the fee or the difference thereof,
if any, and the costs shall be recoverable.
(5) After recording the finding under sub-section (4), the presiding
officer shall
issue a notice to the person re ferred to in that sub -section to show cause as to why he
should not be ordered to pay the fee and the costs determined thereunder, and if sufficient
cause is not shown, the presiding officer shall confirm the finding and make an order
requiring such person to pay the proper fee and the cost before a specified date.
(6) If such person fails to pay the fee and the costs in accordance with the
provisions of sub -section (5), they shall, on the certificate of such presiding officer,
be recoverable as an arrears of land revenue.
13. (1) In a suit or proceeding the difference, if any , between the fee actually
paid and the fee which would have been payable, on delivery of judgment, be taxed
by the court and shall be leviable from the plaintiff and if not paid b y him within
thirty days from the date of the judgment be
recoverable according to the law and
under the rules for the time being in force fo r the recovery of an arrears of land
revenue.
45 of 1860.
Costs of
inquiry as to
valuation and
refund of
excess fee.
Appointment
of inspecting
officers and
recovery in
cases
reported by
them.
Taxing of
Court-fees
and their
recovery
in suits for
mense
profits or
amount.
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 9
(2) The Court shall send a copy of the decree or order or award passed in such
suit to the Collector.
(3) No decree passed in any suit by the Court shall be executed, un til a
certificate to the effect that such difference is paid or recovered, signed by
the Court
which passed the decree or by the Collector who recovered the amount, is produced
along with the application for such execution.
Explanation.- For the purpose of this section, "Plaintiff " includes any
party to
a suit to whom any profits or amount are or is found to be due.
14. (1) Every question relating to valuation for the purpose of 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.
(2) But whenever any such suit comes before a Court of appeal, reference or
revision, if such Court conside rs that the said question has been wrongly decided to
the detriment of the revenue, it shall require the party, by whom such fee has been
paid, to pay such additional fee as would have been payable had the question been
rightly decided.
15. If an appeal or plaint, which has been rejected by the lower Court on any of
the grounds mentioned in the Code of Civil Procedure, 1908, is ordered to be
received, or if a suit is remanded in appeal, on any of the grounds mentioned in rule
23 of Order XLI in the First Schedule to the same Code for a second decision by the
lower Court, the Appellate Court shall grant to the appellant a certificate, authorising
him to receive back from the Collector, the full amount of fee paid on the
memorandum of appeal:
Provided that if, in the case of remand in appeal, the order of remand shall not
cover the whole of the subject matter of the suit, the certificate so granted shall not
authorise the appellant to receive back more than so much fee as would have been
originally payable on the part or parts of such subject matter in respect whereof the
suit has been remanded.
16. 1[(1)] Where an application for 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, grant him a certificate authorising him to
receive back from the Collector so much of the fee paid on the application as exceeds the
fee which would have been payable had it been presented before such day.
2[(2) The Collector shall refund such fees as provided under sub -section (1), in
money which may also be made by e-payment]
17. 3[(1)] 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 so much of the fee paid on the application as exceeds
the fee payable on any other application to such Court under clause (c) or (f) of Article 1
of the Second Schedule annexed to this Act.
____________________________________________________________________
1. This section was renumbered as sub-section (1) by Guj. 10 of 2015, s.3.
2. Sub-section (2) was added, ibid.
3. This section was renumbered as sub-section (1), ibid., s.4.
Decision
of questions
as to
valuation.
Refund of
fee paid on
memorandum
of appeal.
Refund of fee
on application
or review of
judgement.
Refund where
Court reverses
or modifies its
former decision
on ground of
mislake.
5 of 1908.
10 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
But nothing in the former part of this section shall entitle the applicant to such
certificate where the reversal or modification is due, wholly or in part, to fresh evidence
which might have been produced at the original hearing.
1[(2) The Collector shall refund such fees as provided under sub -section (1), in
money which may also be made by e-payment.]
18. 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 pla ints or memoranda of appeal in suits embracing separately each of such
subjects would be liable under this Act.
Nothing in the former part of th is section shall be deemed to affect the power
conferred by the Code of Civil Procedure, 1908, Schedule 1, Order II, rule 6.
19. When the first or only examination of a person who complaints of the
offence of wrongful confinement, or of wrongful restraint, or of any offence other
than an offence for which police officer may arrest without a warrant, and who has
not already presented a petition on which a fee has been levied under this Act, is
reduced to writing under the provisions of the Code of Criminal Pr ocedure, 1973, the
complainant shall pay a fee of ten rupees unless the court thinks fit to remit such
payment.
20. Nothing contained in this Act shall render the following documents
chargeable with any fee-
(i) Power-of-attorney to institute or defend a suit whe n executed by a
member of any of the Armed Forces of the Union not in civil employment.
(ii) Application for certified copies of documents or of any other purpose
in the course of a criminal proceeding presented by or on behalf of the State
Government to a criminal Court.
(iii) Written statements called for by the Court after the first hearing
of a suit.
(iv) Probate of a will, letters of administration, and, save as regards
debts and securities, a certificate under the Bombay Regulation VIII of 1827 or
any corresponding law in force, where the amount or value of the property in
respect of which the probate or letters or certificate shall be granted does not
exceed one thousand rupees.
(v) Application or petition to the Collector or other officer making a
settlement of land revenue, or to a Board of Revenue, or a Commissioner of
Revenue, relating to matters connected with the assessment of land or the
ascertainment, of rights thereto or interest therein, if presented, previous to the
final confirmation of such settlement.
(vi) Application relating to supply for irrigation of water belonging to
Government.
(vii) Application for leave to extend cultivation, or to relinquish land,
when presented to an officer of a land revenue by a person holding, under
____________________________________________________________________
1. Sub-section (2) was added, by Guj. 10 of 2015, s.4.
Multifarious
suits.
Written
examinations
of complaints.
5 of 1908.
2 of 1974.
Exemption
of certain
documents.
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 11
direct engagement with Government, land of which the revenue is settled, but
not permanently.
(viii) Application for service of notice of relinquishment of land or of
enhancement of rent.
(ix) Written authority to an agent to distrain.
(x) Petition, application, charge or information respecting any offence
when presented, made or laid to or before a police officer, or to or before the
Heads of Villages or the village police.
(xi) Petition by a prisoner, or other person in duress or under restraint
of any Court or its officer.
(xii) Complaint of a public servant (as defined in the Indian Penal Code),
a municipal officer, or an officer or servant of a railway company.
(xiii) Application for the payment of money due by the Government to
the applicant.
(xiv) Petition of appeal against any municipal tax.
(xv) Applications for compensation under any law for the time being in
force relating to the acquisition of property for public purposes, other then
those chargeable under Article 15 of Schedule 1.
CHAPTER III
PROBATES, LETTERS OF ADMINISTRATION AND
CERTIFICATES OF ADMINISTRATION
21. 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 been ascertained,
such person produces the probate or letters to the Chief Controlling Revenue
Authority for the local area in which the probate or letters has or have been granted,
and delivers to such Authority a particular inventory and valuation of the
property of the deceased, verified by affidavit or affirmation,
and if such Authority is satisfied that a greater fee was paid on the probate or
letters than the law required,
the said Authority may -
(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 1[which may also be made by
e-payment], at his discretion.
____________________________________________________________________
1. These words were inserted by Guj. 10 of 2015, s.5.
Relief where
too high a
court-fees
has been
paid.
45 of 1860.
12 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4
22. 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 amounts 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 of administration.
But when, by reason of any legal proceeding , the debts due from the deceased
have not been ascertained and paid, or his effects have not been recovered and; made
available, and in consequence, thereof the executor or administrator is prevented from
claiming the return of such difference within the said term of three years, the said
Authority may allow such further time for making the claim as may appear to be
reasonable under the circumstances.
23. Whenever a grant of probate or letters of administration has been or is made
in respect of the whole of t he 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 sha ll be
deducted when a like grant is made in respect of property belonging to the same
estate, identical with or including the property to which the former grant relates.
24. The probate of the will or the letters of administration of the effects of any
person deceased hereto before or hereafter granted shall be deemed valid and
available by his exec utors 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 n ot included in the amount or value of the estate in respect of
which a court-fee was paid on such probate or letters of administration.
25. Where any person on applying for probate or letters of 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 of
administration has or have been granted may, on th e 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 f ull court -fee which ought to
have been originally paid thereon in respect of such value a nd of the further penalty,
if the probate or letters is or are produced within one year from the date of the grant,
of five times, or, if it or they, is or are produced after one year from such date, of
twenty times, such proper court-fee, without any deduction of the court fee originally
paid on such probate or letters of administration:
Provided that if the application be made within six months after the
ascertainment of the true value of the estate and the discovery that too low a court -fee
was at first paid on the probate or letters of administration, and if the said Authority is
Relief when
debts due
from a
deceased
person have
been paid out
of his estate.
Probates
declared
valid
as to trust
property
though not
covered
by court-fees.
Relief in
case of
several
grants.
Provisions
for case
where too
low
court-fee has
been paid
on probates,
etc.
2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 13
satisfied that such fee was paid in consequence of a mistake or of its not being known
at the time that some particular part of the estate belonged to the deceased, and
without any intention of fraud or to delay the payment of the court -fee, the said
Authority may remit the said penalty, and cause the probate or letters of
administration to be duly stamped on payment only of the sum wanting to make up
the fee which should have been at first paid thereon.
26. In case of letter of administration on which too low a court-fee has been paid at
first; the said Authority shall not cause the same to be fully 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.
27. Where too low a court -fee has been paid on any proba te 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 d oes not, within
six 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 s uch probate or
letters of administration, he shall forfeit the sum of.one thousand rupees and also a
further sum at the rate of ten rupees per cent. on the amount of the sum wanting to
make up the proper court-fee.
28. (1) Where an application for probate or l etters 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 th e 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 cau se 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 Excerpt shown. Open the full act in Lexace.