The west bengal court-fees act, 1970

West Bengal Act X of 1970° 
THE WEST BENGAL COURT-FEES ACT, 1970. 
West Ben. Act XLII of 1974. 
AMENDED .- .. West Ben. Act XXI of 1980. 
West Ben. Act XV of 1984. West 
Ben. Act XXIX of 1985. 
[26th February, 1970.] 
An Act to amend and consolidate cite law relating to court-fees in the State of 
West Bengal. 
WHEREAS it is expedient to amend and consolidate the law relating to court- 
fees in the State of West Bengal; 
It is hereby enacted in the Twenty-first Year of the Republic of India, by the 
Legislature of Wesi Bengal, as follows:— 
CHAPTER I 
Preliminary. 
1. ) This Act may be called the West Bengal Court-fees Act, Short litle. 
1070 7 
(2) It extends lo ihe whole of the Stale of West Bengal, 
(3) The provisions of this Act shall not apply to fees or stamps relating 
lo documents presented or to be presented before any officer serving under 
the Central Government. 
(4A Where any other law contains provisions relating to the levy of fee 
in respect of proceedings under such other law, the provisions of this Act 
relating to the levy of fee in respect of such proceedings shall apply subjcct 
to the said provisions of such other law. 
extern and 
application. 
2. In this Act, unless there is anything repugnant in the subject or Definitions, context,— 
(1) "appeal" includes a cross-objection; 
(2) "Collector" includes any officer not below the rank of a Sub- 
Deputy Collector appointed by the Collector to perform the 
functions of a Collector under this Act; 
(3) "Court" means any Civil, Revenue or Criminal Court and 
includes a Tribunal or other authority having jurisdiction under 
any local or special law to decide questions affecting the rights of 
parties; 
‘For S laic men | of Objects and Reasons, see the Calcutta Gazette, Extraordinary, 
Part 1VA of the 30¢h Januaty. 1970, page 285; for proceedings of the West Bengal Legislative 
Assembly, sec the proceedings of [he nice ling of (hat Assembly held on 91h February, 1970.
246 ( Chapter tT LES ge BG PHEES Red, iy Fyplic Offices.—Secliotis 3, 4.) 
[West Ben. Agt) "suit" includes an appeal from a decree except in section 9; 
(5) expressions used and not defined in this Act or in the Bengal Ben. Aci 1 or General 
Clauses Aci, 1899, but defined in the Code of Civil Procedure, 1908, shall have the 
meanings respectively 
assigned to them in the said Code. 
CHAPTER II Fees payable in Courts and in Public Officcs. 
3. The fees for the lime being chargeable in the Court of Small Causes at 
Calcutta, and iis office shall be collected in the manner hereinafter appearing. 
4. (1) No document which is chargeable with fee under this Act shall— 
G) be filed, exhibited or recorded in, or be acted on or furnished by, any 
Court including the High Court, or 
(ii) be filed, exhibited or recorded in any public office'or be acted on or 
furnished by any public officer, Levy or feirs 
in Court or unless in respect of such document there be paid a fee of an amount not 
al less than that indicated as chargeable under this Act: 
Caleulla. Provided that, whenever the filing or exhibition in a Criminal Court of 
Levy of tecin document in respect of which (he proper fee has not been paid is, in the 
Courts and opinion of the Court, necessary to prevent a failure of justice, nothing 
p ale contained in this section shall be deemed to prohibit such filing or 
exhibition: 
‘Provided further that no fees chargeable under this Act shall be payable on 
documents that may be filed by the Slate Government in any proceedings before a 
Civil Court including High Court. 
Explanation.—For the purposes of this proviso "documents" means and includes 
plaints, memorandum of appeal, petitions and papers of any kind required to be filed 
in connection with any proceedings before a Civil Court including High Court. 
(2) Notwithstanding anything contained in sub-section (1) or in any other Act, a 
Court may receive a plaint or memorandum of appeal in respect of which an 
insufficient fee has been paid subject to the condition that the plaint or memorandum 
or appeal shall be rejected unless the plaintiff or appellant, as the case may be, pays to 
the Court within a lime to be fixed by the Court such reasonable sum on account of 
court-fees as the Court may direct. 
‘The proviso with "Explanation" was inserted by s. 2 of ine WesL Bengal Court-fecs (Amendment) Aci, 
1984 (Wesl Ben. Aci XV of 1984).
The Wei/ Bengal Conn-fees Act, 1970. 247 
X of 1970.] 
(Chapter Il —Fees payable in Courts and in Public Offices.—Sections 5, 6.— 
Chapter I.-Computation of fees.—Section 7.) 
5. (J) In case any difference arises between ihe officer whose duty il is to 
see that any fee is paid under this Act and any suitor or his pleader as to the 
necessity of paying a fee or the amount thereof, the question shall, when ihe 
difference arises in the High Court, be referred to the Taxing Officer whose 
decision thereon shall be final, subject to revision, on an application made  Preeedure_ in ease of 
williin sixty days from the date of the decision, by ihe suitor or by his pleader, difference as 
or such officer as may be appointed in this behalf by the Slate Government, by lo necessity of 
the Chief Justice or by such Judge of the High Court as the Chief Justice shall 
appoint either generally or specially in this behalf. / 
(2) When any such difference arises in the Court of Small Causes at 
Calcutta, the question shall be referred lo the Registrar of the Court of Small 
Causes at Calcutta whose decision shall be final, subject to revision, on 
application made within sixty days from the dale of the decision, by ihe party 
concemed or such officer as may be appointed in this behalf by ihe Slate 
Government, by the Chief Judge or by such Judge of ihe Court of Small Causes 
at Calcutta as the Chief Judge shall appoint either generally or specially in this 
behalf. 
(3) The Chief Juslicc shall declare who shall be the Taxing Officer within 
the meaning of sub-section (1) of ihis section. 
6. Notwithstanding anything contained in this Act or in any other law for 
the lime being in forcc, no document of any of the kinds chargeable under this | nicsinle 
Act shall be filed, exhibited or recorded in any Court including the High Court, unless fees co 
Document 
or shall be received, furnished or acted upon by any such Court or by any aap by 
public officer, unless, in respect of such document, the stamp referred to in purchased in 
section 39 has been purchased from a person authorised or appointed lo sell nt \ . engal. 
stamps in West Bengal. 
CHAPTER in Computation of fees. 
7. The amount of fee payable under this Act in the suits next hereinafter 
mentioned shall be computed as follows:— Compulation 
of fees 
payable in (i) Jn suits for money including suits for damages or compensation, or ue . we curtain suits, 
arrears of maintenance, of annuities, or of other sums payable fo; money; 
periodically-—according lo the amount claimed: 
‘Provided lhaino fee shall be payable in suits for damages for 
defamation; 
‘Proviso was inserted by s. 2 of the West Bengal Court-fees (Amendment) Acl, 1974 (West Ben. 
Acl XLII of 1974),
248 
[West Ben. Act 
; (ii) Tor mainte- 
nance and 
annul tie.’;; 
(iii) 
for movable 
prapeny having 
a market value: + 
(iv) for movable 
property of no 
market value; 
for 
declaratory 
decree an J 
consequen- 
tial relief; 
Tor 
injunction; 
Tor 
else me nt; 
for accounts: 
The West Bengal Court-fees Act, 1970. 
(Chapter II.—Computation of fees —Section 7.) 
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 len limes the amount claimed lo be 
payable for one year: 
Provided that in suiis by widows for maintenance such value shall 
be deemed lo be the amount claimed lo be payable for one year; 
In suits for movable property other than money, where the subject-mailer 
has a market value—according to such value al the date of presenting the 
plaint; 
In suits— 
(a) for movable property where the subject-matter has no market value, 
as for instance, in the case of documents relating lo title, 
(b) to obtain a declaratory decree or order, where consequential relief is 
prayed, 
(c) to obtain an injunction, . 
(d) for a right to some benefit (not herein otherwise provided for) lo 
arise out of land, and 
(e) for accounts— 
according to the amount al which the relicT sought is valued in 
ihe plaini or memorandum of appeal subject lo ihe provisions of 
section 11. 
In all such suits the plaintiff shall slate the amount at which he 
values ihe relief sought. 
(v) In suits for the possession of land, buildings or gardens, not being suits 
for 
possession 
of land, 
buildings or 
gardens: 
referred to in clausc (vi)— 
(a) according lo Ihe value of the subject-matter, and such value shall be 
deemed lo be fifteen limes ihe net profits which have arisen from the 
land, building or garden during ihe year next before the date of 
presenting ihe plaint, or if the Court sees reason lo think that such 
profits have been wrongly estimated, fifteen times such amount as 
ihe Courl may assess as such profits or according to the market- 
value of the land, building or garden, whichever is lower; 
(b) if, in ihe opinion of the Court, such profits are not readily 
ascertainable or assessable, or where (here are no such profits, 
according to ihe market-value of the land, building or garden;
X of 1970.] 
The Wesf Bengal Court-fees Act, 1970. 249 
(Chapter HI—Computation of fees.—Section 7. } 
Explanation.—In this paragraph "building" includes a house, out- 
house, stable, privy, urinal, shed, hui, wall and any olhersuch structure, 
whether of masonry, bricks, wood, mud, metal or any other material 
whatsoever; 
(vi) In a suit for recovery of possession of immovable property from— 
(a) a irespasser, where no declaration of title to property is either 
prayed for or necessary for disposal of the suit—according to 
the amount al which Ihe relief sought is valued in the plaint 
subject to the provisions of section IT; 
(b) a licensee upon revocation or termination of his license,— 
(i) where a license fee is payable by (he licensee in respect of the 
immovable property to which the suit refers—according to 
the amount of the license fee of the immovable property 
payable for ihe year next before the date of presenting the 
plaint, or 
(iit) where no such license fee is payable by the licensee— 
according to the amount at which the relief sought is valued 
on Lhe plaint subject to the provisions of section 11; 
(vii) In suits to enforce a right of pre-emption—according to lhe market- 
value of Ihe land, building or garden in respect of which the right is 
claimed; 
Explanation.—In this paragraph "building" has the same meaning 
as in paragraph (v); 
(viii) In suits for partition and separate possession of a share of joint family 
property or of a 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—if the plaintiff has been excluded from possession of the 
property of which he claims to be a coparcener or co-owner— 
according to the market-value of Ihe share in respect of which lhe suit 
is instituted; 
(ix) In suits for lhe interest of an assignee of land-revenue— fifteen times 
his net profits as such for the year next before lhe dale of presenting 
the plaint; 
(x) In suits lo sel aside an attachment of land or of an interest in land or 
revenue—according to lhe amount For which the land or interest was 
attached; 
Tor 
recovery of 
possession 
of 
immovable 
property; 
to enforce a 
tight of pre- 
empt ion; 
Tor pa nil ion 
and separate 
possession of 
a share of 
joinl family 
properly, etc.; 
for interest of 
assignee of 
land- revenue; 
(o sel aside an 
attachment;
250 
[West Ben. Act 
Lo redeem; 
to foreclose; 
for specific 
mancc: 
between 
landlord and 
tenant: 
Fes on 
The West Bengal Court-fees Act, 1970. 
C Chapter 111 —Computation of fees.—Section S.) 
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; 
(xi) In suits against a mortgagee for (he recovery of the property 
mortgaged, 
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; 
(xii) In suits for specific performance— 
(a) of a contract of sale—according (o the amount of the 
consideration, 
(b) of a contract of mortgage—according to the amount 
agreed 10 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; 
(xiii) In the following suits between landlord and tenant— 
(a) for the delivery bya tenant of Ihe 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 Ihe 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 or the immovable 
property to which the suit refers, payable for the year next before 
the date of presenting the plaint. 
8. The amount of fee payable under this Acl on a memorandum 
ofappeai °f appeal against an order relating to compensation under any Act For againsi 
order the time being in force for the acquisition of land for public purposes, 
compensa- shall be computed according to the difference between the amount 
lion. awarded and the amount claimed by the appellant.
The West Befit;a/ Court-fees Act, 1970. 251 
X of 1970.] 
(Chapter II. Computation of fees.—Sections 9-12.) 
9. In every suit in which an ad-valorem court-fee is payable under this Aci on the Statement 
plaint, (he plaintiff shall file with the plaint a statement of particulars of the .subject- of 
mailer of the suit and his own valuation thereof unless such particulars and lhe a ibleet 
valuation are contained in the plaint. The statement shall be in such form and shall qnaticrof 
contain such particulars as may be prescribed by lhe Stale Government by notification sv and 
in lhe Official Gazette. In every such suil the plaintiff shall also, if the Court so phaintfs 
directs, file a duplicate copy of the plaint and of the said statement. (hereof. 
10. (1) In every suil in which a court-fee is payable under this Act on the plaint or 
memorandum of appeal lhe Court shall, on lhe dale fixed for the appearance of the 
opposite party or as soon as may be thereafter, and in every case before proceeding to 
deliver judgment, record a finding whelher a sufficient couri-fee has been paid. Procedure 
(2) Ifthe Court records a finding that an insufficient court-fee has been paid on — where _ 
the plaint or memorandum of appeal the Court shall— insafficien 
(a) stay all further proceedings in lhe suit until it has determined the proper Tried on 
amount of such court-fee payable and the plaintiff or the appellant, as " oruewane 
the case may be, has paid such amount or until the date referred lo in dumor 
clause (b), as the case may be: appeal. 
Provided lhat if the plaintiff or appellant gives, within such lime as 
the Court may allow, security, to the satisfaction of the Court, for the payment 
of any additional amount for which he may be found liable the Court may 
proceed with the suit, 
(b) fix a dale before which the plaintiff or appellant shall pay the amount of court- 
fee due from him, as determined by Ihe Court under clause (a). 
(3) Ifthe plaintiff or appellant Tails to give the security referred to in clause (a) of sub- 
section (2) or lo pay the amount referred to in clause (b) of that sub-section within the time 
allowed, or before the dace fixed, by the Court, as the case may be, Ihe suit shall be 
dismissed. 
11. IT the Court is of opinion that the subject-matter of any suit has been wrongly Inquiry as [o 
valued, it may revise the valuation and determine the correct valuation and may hold — tion of 
such inquiry as it thinks fit for such purpose. 
12. (1) For the purpose of an inquiry under section II the Court may depute, or 
issue a commission to, any suitable person to make such local or other investigation as Invesiigaiion 
may be necessary and to report thereon to the Court. Such report and any evidence 1 aseenam + + . : proper 
recorded by such person shall be evidence in the inquiry. valuation
I 
[West Ben, Act j 
252 The West Bengal Court-fees Act, 1970. 
(Chapter II. —Computation of fees —Sections 13-15.) 
(2) The Court may, from lime lo time, direct such party to the suil as it thnks fit lo deposit 
such sum as the Court thinks reasonable as the cosis of the inquiry, and if the costs are not 
deposited within such time as the Court shall fix, may, notwithstanding anything contained in 
any other Act, dismiss the suit if such party is the plaintiff or the appellant and, in any other 
case, may recover the costs as a public demand. 
13. (1) The Court, when making an inquiry under section 12 shall have, 
Power of respectively, for the purposes of such inquiry or investigation, the powers vested in a 
p shine Court under the Code of Civil Procedure, 1908 in respect of the following matters, making 
inquiry namely:— 8 ° f t 
under (a) enforcing the attendance of any person and examining him on oath : sections 1 i 
and 12. or affirmation; 
(b) compelling the production of documents or material objections; and 
(c) issuing commissions for the examination of witnesses. 
(2) An inquiry or investigation referred to in sub-section (1) shall be deemed to be a 
judicial proceeding mihin the meaning of sections 193 and 228 of the Indian Penal Code. Sor 1860.1 ‘Or . 
14. (1) If in the result of an inquiry under section 11 the Court finds that the 
Costs — or subject-matter of the suil has been under-valued the Court may order the parly 
inawiry as responsible for the undervaluation to pay all or any part of Ihe costs of the inquiry. 
valuation (2) If in the result of such inquiry the Court finds that the subject- matter of the 
ane refund suit has noi been undervalued the Court may, in its discretion, order that all or any 
fee. part of such costs shall be paid by the State Government or by any parly 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. 
15. Where, in any suit for mesne profits or for land and mesne profits or for an 
Procedure in account, the fee which would have been payable if the suit had comprised the whole 
suid s for of the relief to which the Court finds the plaintiff to be entitled, exceeds the fee 
profits or actually paid, the Court shall require the plaintiff to pay an additional fee equal lo the 
een ™ amount of (he excess, and if such additional fee is not paid within such lime as the 
amount Coun may fix, the suit, or if a decree has previously been passed therein, so much of 
found He the claim as has rot been so decreed, shall be dismissed: 
amount Provided thai, where the additional fee is payable in respect of a portion of The 
claimed. 
claim which can be relinquished, that portion only shall be dismissed.
X of 1970.] 
The Wesf Bengal Court-fees Act, 1970. 253 
(Chapter II. Computation of fees —Seel ions 16-18.) 
16. (1) Every question relaling lo valuation for the purpose of Decision of - determining 
the amount of any fee chargeable under this Chapter on a vaVuruion", plaint or memorandum of 
appeal shall be decided by the Court jn which such plaint or memorandum, as Lhe case may be, 
if filed, and such decision shall be final as between the parlies to the suit. 
(2) Em whenever any such suit conies before a Coun of Appeal, 
reference or revision, if such Court considers that the said question has been 
wrongly decided, lo Lhe detriment of the revenue, il shall require the party by 
whom such fee has been paid to pay so much additional fee as would have 
been payable had lhe question been rightly decided, 
(a) ifthe party required to pay is the appellant or petitioner, lhe 
provisions of sub-sections (2) and (3) of section 10 shall, 
so far as may be, apply; 
(b) if lhe party required Lo pay is lhe respondent or lhe opposite 
party, the provisions of suh-section (2) of section 10 shall, 
so far as may be, apply, and, if such party fails to pay the fee 
required before the dale fixed by Lhe CourL, the Court shall 
recover lhe amount of such fee from him as a public demand. 
Explanation.—For lhe purposes of ihis section a question relating to the 
classification of any suit for the purpose of section 7 shall not be deemed lo be 
a question relaling to valuation. 
17. (1) The High Court shall, when dealing with an application for Recovery of leave to 
appeal to Lhe Supreme Court, make an order for Lhe payment r4'ccrtain of any deficiL 
court-fee with such interest not exceeding six per centum cws, 
per annum as the High Court may direct, in all cases where Lhe High Court 
finds that the subject-matter of the suit or appeal had been undervalued either 
in lhe Court of first instance or in the Court of Appeal or in both, irrespective 
of whether lhe certificate of fitness for appeal to the Supreme Court is or is not 
granted. 
(2) The fee together with interest thereon found lo be payable under sub- 
section (1) shall be paid by the party ordered lo do so and if such party fails to 
pay lhe amount required before lhe date fixed by Ihe High Court, it shall be 
recoverable from him as a public demand. 
18. If an appeal orplainl, which has been rejected by Lhe lower Court 'S Refund of 
t>f 1908. on any of the grounds mentioned in the Code of Civil Procedure, is fe vid on 
ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in — ™emoran- dum of 
Order XLI, rule 23 of the same Code for a second decision by the lower Court, the Appellate appeal. 
Court shall grant to the appellant a certificate, authorizing Itim lo receive back from the 
Collector the full amount of fee paid on the memorandum of appeal:
[West Ben. Acl 
254 
Refund fee 
on 
application 
for review nl 
judgmenl. 
The West Bengal Court-fees Act. 1970. 
(Chapter II.—Computlation of fees—Sections 19-22.) 
Provided thai if, in Lhe case of a remand in appeal, the order of t 
remand shall not cover the whole of Ihe subject-matter of ihe suit, ihe 
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 subjecl-maiier in respect whereof ihe suil has been remanded. 
19. Where an application for a review of judgment is presented on or after 
the ninetieth day from the date of ihe decree, ihe Court, unless the delay was 
caused by the applicant's laches, may, in its discretion, grant him a certificate 
authorizing him lo receive back from Ihe Collector so much of the fee paid on 
ihe application as exceeds the fee which would have been payable had it been 
presented before such day. 
Refund 
wliure Court 
reverses OF 
modifies its 
former 
decision on 
ground of mi 
slake. 
Mullifarious 
suits. 
Whiten 
examinations 
of complain- 
cm is. 
20. (I) 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 oiher 
application to such Court under Schedule IT to this Acl, No. 1, clause (b) or 
clause (d). 
(2) Nothing in sub-section (1) of this section shall entitle the applicant lo 
such certificate where the reversal or modification is due, wholly or in part, lo 
fresh evidence which mighihave been produced at the original hearing. 
21. (1) In any suil in which two or more separate and distinct causes of 
action are joined and separate and dislincl reliefs are sought iji respect or each, 
the plaint or memorandum of appeal shall be chargeable with the aggregate 
amount of the fees with which Ihe plaints or memoranda of appeal would be 
chargeable under this Acl in separate suits instituted in respect of each such 
cause of action: 
Provided that nothing in this sub-section shall be deemed to affect any 
power conferred by or under the Code of Civil Procedure, 1908, to order 
separate trials. 
(2) Where more reliefs Ihan one based on Ihe same cause of action are 
sought either jointly or in the alternative, the fee shall be paid according to the 
value of the relief in respect of which the largest fee is payable. 
22. 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 
Sori90S.
The West Bengal Court-fees Act, 7970. 255 
X of! 970,] 
(Chapter II.—Computation of fees —Section 23.) 
without a warrant. and who has not already presented a petition on which a Tee has been 
levied under this Act, is reduced lo writing under ihe 5 or IK9S. provisions of the Code of 
Criminal Procedure, the complainant shall pay a fee of one rupee unless the Court thinks fit to 
remit such payment. 
chargeable with any fee:— 
ts. 
(i) Power-of-attorney or other written authority to institute or defend a 
suit when executed by a member of any of the Armed Forces of 
lhe Union noi in civil employment. 
(ii) Written statements called for by lhe Court after the first hearing of 
a suil. 
(iii) Probate of a will, letters of administration, where the amount or 
value of the properly in respect of which Lhe probate or letters or 
certificate shall be granted does not exceed two thousand rupees. 
(iv) Application or petition to a Col lector or other officer making a 
settlement of land-revenue, or to the Board of Revenue, 
relating to matters connected with lhe assessment of land or the 
ascertainment of rights thereto or interests therein, if presented 
previous lo lhe final confirmation of such settlement. 
(v) Application relating to a supply for irrigation of water belonging 
lo Government, 
(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 ageni Lo distrain. 
(ix) First application (other than a petition containing a criminal 
charge or information) for the summons of a wilncss or other 
persons 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 I he 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. 
23. Nothing contained in this Act shall render the following documents Exemption 
documen
256 = The West Bengal Court-fees Act, J 970. 
[West Ben. Act 
(Chapter IV —Probates, letters of administration and certificates of administration.—Section 24. ) 
(xi) Petition, application, charge or information respecting any 
offence,when presented, made or laid lo or before a Police 
Officer, or to or before Lhe Heads of Village or [he village 
police. 
(xii) Petition by a prisoner, or other person in duress or under restraint 
of any Court or its officers. = 
(xiii) Complaint of a public servant (as defined in the Indian Penal 15 of i860. 
Code), a municipal officer, or an officer or employees of Government Railway. 
(xiv) Application for permission lo cut timber in Government forests or 
otherwise relating to such forests, 
(xv) Application for the payment of money due by Government to the 
applicant. 
(xvi) Petition of appeal against any municipal tax, 
(xvii) Applications for compensation under any law for the time being 
in force relating to the acquisition of property for public 
purposes, 
(xviii) Petitions of appeal by employees of the Government or Court of 
Wards against orders or dismissal, reduction or suspension; 
copies of such orders filed with such appeals, and applications for 
obtaining such copies. 
CHAPTER IV 
Probates, letters of administration and certificates of administration. 
Relief where 24. Where any person on applying for the probate of a will or letters] 0 0 ig a Be : se t 
court-fee has °f administration has estimated the property of the deceased lo be of 
been paid. greater value than the same has afterwards proved to be, and has consequently paid 
loo high a court-fee thereon, if, within six months after the true value of lhe 
property has been ascertained, such person produces the probate or letters lo the 
Board of Revenue for the local area in which the probate or letters has or have 
been granted, 
and delivers Lo suh 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; :
X of 1970.] 
The Wesf Bengal Court-fees Act, 1970. 257 
( Chapter IV.—Probates, letters of administration and certificates of 
administration —Sections 25-27.) 
(b) substitute another stamp for denoting the court-Tee 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. 
25. (1) Whenever it is proved lo Lhe satisfaction of such Authority Ihat an _ Relief where 
debts due 
executor or administrator has paid debts due from the deceased lo such an 7,4 
amount as, being deducted out of the amount or value of the estate, reduces the —_ deceased 
person have 
same to a sum which, if il had been the whole gross amount or value of Lhe  4,.., paid oul 
estate, would have occasioned a less court-fee to be paid on the probate or — ofhis estate. 
letters of administration granted in respect of such estate than has been actually 
paid thereon under this Act, such Authority may return lhe difference, provided 
the same be claimed within three years after the date of such probate or letters. 
(2) But when, by reason of any legal proceeding, the debts due from the 
deceased have noc 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 lo be reasonable 
under the circumstances. 
26. (1) Whenever a grant of probate or letters administration has been or is __ Relief in 
ease of 
several 
fee chargeable under this Act has been or is paid ihereon, no fee shall be grants. 
made in respect of the whole of the properly belonging lo an estate, and the full 
chargeable under the same Acl when a like grant is made in respeel of the 
whole or any part of the same property belonging to the same estate. 
(2) Whenever such a gran] has been or is made in respect of any property 
forming part of an estate, the amount of fees then actually paid under this Acl 
shall be deducted when a like grant is made in respect of property belonging Lo 
the same estate, identical with or including the properly to which the former 
gran] relates. 
27. The probate of the will, or the letiers of administration of the effects, of — Probates 
declared 
valid as to 
available by his executors or administrators for recovering, transferring or property 
though not 
covered by 
was possessed or entitled, eilher wholly or partially as a trustee, — courtfee. 
any person deceased heretofore or hereafter granted shall be deemed valid and 
assigning any movable or immovable property whereof or whereto the deceased 
noiwithslanding the amount or value of such property is no\ included in the 
amount or value of the estate in respect of which a court-fee was paid on such 
probate or letters of adminisiraLion.
258 The West Bengal Court-fees Act, 1970. 
[West Ben. Act 
Provision for 
case.\vhere loo 
low a coun-fec 
has been paid 
on prob.iles, 
etc. 
Administrator 
lo give 
proper 
security 
before 
letters 
stamped 
under 
section 
28, 
Executors, cte., 
not paying full 
court-fee on 
probates, etc,, 
within six 
months after 
discove/y of 
underpayment. 
(Chapter IV —Probates, letters of administration and certificates of 
administration Sections 28-30.) 
28. Where any person on applying for probate or letters of administration 
has estimated ilie estate of the deceased lo be of less value than the same has 
afterwards proved to be, and has in consequence paid too low a court-fee 
thereon, the Board of Revenue 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 lhe probate or letters of 
administration lo be duly stamped on payment of the full court-fee which ought 
to have been originally paid thereon in rcspcct of such value and of the further 
penalty, if the probate or letters is or are produced within one year from lhe 
dale of (he grant, of five times, or, if it or Ihey is or arc produced after one year 
from such dale, of twenty times, such proper courl-fec, without any deduction 
of lhe court-fee originally paid on such probale or letters: 
Provided that, if lhe application be made within six months after lhe 
ascertainment of the true value of the estate and the discovery that too low a 
court-fee was at first paid on the probale or letters, and if lhe said Authority is 
satisfied that such fee was paid in conscquence of a mistake or of ils not being 
known al the lime (hat some particular part of the estate belonging lo 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 lhe 
probale or letlers to be duly stamped on payment only of die sum wanting to 
make up lhe fee which should have been al first paid thereon. 
29. In case of letters of udminislralion 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 (he administrator his given such security to 
the Court by which the letlers of administration have been granted as ought by 
law lo have been given on the granting (hereof in case lhe full value of the 
estate of the deceased has been then ascertained. 
30. Where loo low a courl-fee has been paid on any probate or letlers of 
administration in consequence of any mistake, or of ils not being known al the 
time that some particular part of the estate belonged lo the deceased, if any 
executor or administrator acting under such probate or letters does not, wilhin 
six months after the discovery of the mistake or of any effects nol known at the 
time to have belonged to the deceased, apply lo the snid Authority and pay 
what is wanting lo make up (he court- fee which ought to have been paid at first 
on such probate or letters, he shall forfeit Ihe sum of one thousand rupees and 
also a further sum al the rale of ten per cent, on the amount of the sum wanting 
to make up the proper court-fee.
X of 1970.] 
The Wesf Bengal Court-fees Act, 1970. 259 
39 of 1925. 
(Chapter IV —Probates, letters of administration and certificates of 
administration.—Section 31.) 
31. (L) Where an application for probate or tellers of administration is made 
to any Court oilier than Lhe High Court, the Court shall cause notice of Lhe 
application lo be given to the Collector. 
(2) Where such an application as aforesaid is made lo the High Court, Lhe 
High Coun shall cause notice of the application to be given to the Board of 
Revenue for the local area in which the High Court is situated. 
(3) The Collector within the local limits of whose Revenue-jurisdiction the 
property or the deceased or any part thereof is, may at any lime inspect or cause 
to be inspected, and Lake or cause lo be taken copies or, the record of any case 
in which application for probate or letters of administration has been made; and 
if, on such inspection or otherwise, lie is of opinion that the petitioner has 
under-estimated lhe value of The property of the deceased, the Collector may, 
if he thinks fit, require (lie attendance of the petitioner (either in person or by 
agent) and Lake 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 ihe valuation. 
(4) If the petitioner does not amend Lhe valuation lo Lhe satisfaction of 
the Collector, Ihe Collector may move the Court before which lhe application 
for probale or letters of adminislration was made, to hold an inquiry into the 
true value of the property: 
Provided lhat no such motion shall be made after lhe expiration of six 
months from the date of the exhibition of the inventory required by section 317 
of the Indian Succession Aci, 1925. 
(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 Irue 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 lhe inquiry. 
(6) For the purposes of any such inquiry, lhe Court or person authorized 
by the Court Lo hold lhe inquiry may examine lhe petitioner for probate or 
letters of administration on oalh (whelher 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 aulhorized as aforesaid lo hold the inquiry shall return 
to the Court the evidence taken by him and report the result of lhe inquiry, and 
such report and the evidence so taken shall be evidence in the proceeding, and 
the Court may record a finding in accordance wiih the report, unless it is 
saLisfied that it is erroneous. 
(7) The finding of lhe Court recorded under sub-section (5) shall be final, 
but shall noi bar the entertainment and disposal by the Board of Revenue of any 
application under section 28. 
(8) The Slate Government may make rules for the guidance of Collectors 
in Lhe exercise of lhe powers conferred by sub-section (3). 
Notice or 
applications 
Tor probale or 
Idlers of 
administration 
to be given to 
Revenue- aul 
tidily and 
procedure 
thereon.
[West Ben. Acl 
260 The We.vr Bengal Court-fees Act, 1970. 
(Chapter IV.—Probates, letters of administration and certificates 
of administration.—Sections 32-34.—Chapter V—Process-fees.— 
Section 35.) 
Pilment or 32. (1) No order entitling lhe petitioner to the grant of probate or 
court-fees in _— letters of adjiimisir.ilion shall be made upon an application for such 
respect of gram until the petitioner has filed in lhe Court a valuation of the 
p ropales and property in the form set Forth in Schedule II, and the Court is satis 
ion. Tied that the Fee mentioned in No. 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 motion made by the Collecior under sub- 
section (4) of section 31. 
Recovery or 
penalties, 33. (1) Any excess fee found lobe payable on an inquiry held 
me under sub-section (6) of section 31, and any penalty or forfeiture under 
section 30, may, on (he certificate of Ihe Board of Revenue, be recovered from 
the executor or administrator as if it were an nrrear of land-revenue by any 
Collector. 
(2) The Board of Revenue may remit the whole or any pan of any such 
penally or forfeiture as aforesaid, or any part of any penally under section 28 or 
of any court-fcc under section 28 in excess of Lhe full court-fee which ought to 
have been paid. 
Sselion ° 34. Nothing in section 42 shall apply to probates or letters of not ID aj 
to probates o administration. 
letters. of 
administra- 
tion. 
CHAPTER v 
Pro cess-fees. 
35. (1) 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 appellant jurisdiction, and by the other Civil and 
Revenue Courts established within the local limits of such 
jurisdiction; 
(ii) the Fees chargeable For serving and executing processes issued 
by the Criminal Courts established within such limits in the case 
of offences other than offences for which police officers may 
arrest without a warrant; and 
(iii) Ihe remuneration of Lhe peons and all other persons employed by 
leave of a Court in the service or execution oF processes. 
(2) The High Court may from lime to time alter and add to the rules so 
made.
(3) All such rules, alterations and additions shall after being confirmed Con firm a- by the 
State Government be published in the Official Gazette, and shall publication thereupon have 
the force of law. of rules. 
The Wesl Bengal Court-fees Act, J 970. 261 
X of 1970.] 
Rullis OS 
(1) cus Li of 
processus.
(Chapter V. —Process-fees.—Sections 36-38.— Chapter VI._—Of the mode of levying feex.— 
Sec/ions 39-41.) 
36. A table in lhe English and Vernacular languages, showing Lhe fees chargeable for 
such service and exec v lion, shall be exposed Lo view in a conspicuous part of each Court. 
twak Bawbiss to rules lo be matey Re fies CG cee Sed by tie Stale Government, 
every District Judge and every Magistrate of a District shall fix, and may from time to time 
alter, lhe number of peons necessary to be employed for the service and execution of processes 
issued out of his Court and each of the Courts subordinate thereto. 
Explanation.—For the purposes of ihis section, every Court of Small Causes established 
under the Provincial Small Cause Courts AcJ, 1887, shall be deemed to be subordinate to the 
Court of ihe District Judge. 
Tables or 
process 
38. Subject lo rules to be framed by the Board of Revenue and approved by the Stale fees. 
Government, every officer performing lhe functions of a Collector of a district shall Fix, 
and may from time to time aller, Ihe number of peons neccssary to be employed for the 
service and execution of processes issued out of his Court or Lhe Courts subordinate lo Number of 
+ peons in 
him. district and 
. subordinat 
CHAPTER VI OF the mode of levying fees. e Court',. 
39. All fees referred Lo in section 3 and chargeable under ihis Act shall Number of 
9 of 1H87. be collected by stamps. peons in 
Mofui-.il 
40. The stamps used to denote any fees chargeable under ihis Act shall eral 
be impressed or adhesive, or partly impressed and partly adhesive, as the Cours, 
State Government may, by notification in the Official Gazette from lime lo 
ti + Number of ime, direct. : peons in 
R 
Al. (D The State Government may, from time to lime, make rules for Courts. 
regulating—m= 
(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 Collection 
(d) the keeping or accounts of all stamps used under this Act: of fees by stamps, 
Provided (hat, in the case of stamps used in the High Court, such stamps to be 
rules shall be made with the concurrence of the Chief Justice of that Court. impressed of 
(2) All such rules shall be published in the Official Gazette, and shall adhesive. 
thereupon have lhe force of law. 
Rules for 
supply, 
number, 
renewal and 
keepjng 
accounts or 
stamps.
The Wesl Bengal Court-fees Act, J 970. 263 
X of 1970. tnapter VI.—Of the mode of levying fees Sections 42-44, Chapter VIS.— 
Miscellaneous.—Sections 45. 46.) 
Slumping 42. (1) No document which ought to bear a stamp under this Act shall 
documeriLi =a tpi 
inadver- be of any validity, unless and until it is properly stamped. 
vem (2) But, if any such document is through mistake or inadvertence 
received, filed or used in any Court or office without being proper

Excerpt shown. Open the full act in Lexace.

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