Court Fees
Court Fees
Court Fees
XXXVI of 1959
The Bombay Court Fees ACT, 1959
( As modified up to the 20th June 2002 )
1959 : Bom. XXXVI ]
THE BOMBAY COURT-FEES ACT, 1959.
CONTENTS
PREMABLE.
SECTIONS.
CHAPTER I.
PRELIMINARY.
1. Short title, extent, commencement and application.
2. Definitions.
CHAPTER II .
FEES IN THE HIGH COURT AND IN THE SMALL CAUSES COURT AT BOMBAY.
CHAPTER III.
COMPUTATION OF FEES.
SECTIONS.
7. Fee on memorandum of appeal against order or award relating to compensation in certain cases.
8. Inquiry as to valuation of suits.
9. Investigation to ascertain proper valuation.
10. Power of persons making inquiry under sections 8 and 9.
11. Costs of inquiry as to valuation and refund of excess fees.
12. Appointment of inspecting officers and recovery in cases reported by them.
13. Taxing of Court-fees and their recovery in suits for mesne profit or accounts.
14. Decision of questions as to valuation.
15. Refund of fee paid on memorandum of appeal.
16. Refund of fee on application for review of judgment
17. Refund where Court reverses or modifies its former decision on ground of mistake.
17A. Period of limitation for refund of fees under section 15,16 or 17.
18. Multifarious suits.
19. Written-examinations of complainants.
20. Exemption of certain documents.
CHAPTER IV
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION.
CHAPTER VI
CHAPTER VII.
43. Repayment of fee in certain circumstances.
44. Admission in criminal cases of documents for which proper he has not been paid.
45. Sale of stamps.
46. Power to reduce or remit fees.
47. Saving of fees to certain officer of High Court.
47A. Use of former State stamps permissible for certain period to be notified.
48. Saving as to stamp duties.
49. Repeal and saving.
50. Amendment of Suits Valuation Acts.
51. Reduction of Court-fee from amount of stamp duty payable on final order of partition.
52. Rules made by Government to be laid before State Legislature.
SCHEDULES.
I Ad valorem fees.
Table of rates and ad valorem fees leviable on the institution of suits.
II Fixed fees.
III Form of valuation.
ANNEXURE A : Valuation of the moveable and immovable property of deceased.
ANNEXURE B : Schedule of Debts etc.
IV Laws repealed.
V. Laws amended.
1. BOMBAY ACT No. XXXVI OF 1959.
{THE BOMBAY COURT FEES ACT, 1959}
(As modified up to the 20th June 2002)
[This Act received the assent of the President on the 9th June 1959; the assent was first published in the
Bombay Government Gazette, Part IV, on the 16th June 1959 ].
Adapted and modified by the Maharashtra Adaptation of Laws ( State and Cocurrent Subjects ) Order,
1960.
Amended by Mah. 18 of 1960 Amended by Mah. 18 of 2002 (1-10-2201).*
" " " 18 of 1966.
" " " 33 of 1967.
" " " 9 of 1970.
" " " 28 of 1970.
" " " 50 of 1974. (21-09-1974).*
" " " 57 of 1974. (12-12-1974).*
" " " 10 of 1976. (12-04-1976).*
" " " 12 of 1976. (01-07-1976).*
" " " 50 of 1976 (01-04-1976).*
" " " 51 of 1976.
" " " 59 of 1977. (01-01-1978).*
" " " 15 of 1984. (31-07-1984).*
" " " 26 of 1986.
" " " 34 of 1994. (11-05-1994).*
" " " 23 of 1996.
" " " 23 of 1997. (21-02-1997).*
" " " 26 of 2000. (03-03-2000).*
An Act to consolidate and amend the law relating to fees taken in the Court and public offices and fees
taken in respect of certain matters in the State of Bombay, other than fees falling under entires 77 and 96
of List 1 in the Seventh Schedule to the Constitution of India.
Whereas it is expedient 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 Bombay, 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 Tenth year of the Republic of India, as follows : -
CHAPTER I.
PRELIMINARY .
1. (1) This Act may be called by the Bombay Court-fees Act, 1959. Short title,
(2) It extends to the whole of the 2(State of Maharashtra) extent
commencement
and
application
(3) It shall come into force on such 3(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.
Definitions . 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 1(State of
Maharashtra);
(b) "Collector" includes any officer authorized by the Chief Controlling Revenue Authority to
perform the functions of a Collector under this Act;
(c.) "Plaint" includes a written statement pleading a set-off or counter-claim.
CHAPTER II
FEES IN THE HIGH COURT AND IN THE COURT OF SMALL CAUSES AT
BOMBAY.
Levy of fees
in High Court
on its
original side. 3. The fees payable for the time being to the clerks and officers (other than the Sheriffs
and attorney ) of the High Court;
or chargeable in that Court under No. 10 of the first and Nos.11,14,17,20 and 21 of the
second schedule to this act annexed;
Levy of fees in Bombay and the fees for the time being chargeable in the Court of small causes at
small Cause Court. Bombay and its Office, Shall be collected in manner hereinafter appearing.
Procedure in 4.(1)When any difference arises between the Officer whose duty it is to see
that case of difference any fee is paid under this Chapter and any suitor or attorney as to the as
to necessity necessity of paying a fee or the amount thereof, the question shall, when
amount of fee the 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 within ( Thirty days ) from the date of the decision, by
the Suitor or attorney 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 who shall be taxing officer within
the meaning of this sub-section.
(2)When any such difference arises in the Court of Small causes of
Bombay, the question shall be referred to the Clerk of the Court, whose
decision thereon shall be final, subject to revision, on an application,
made within 2[thirty 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 Chief Judge of the Small Cause Court or by such
Judge of that Court as the Chief Judge, shall appoint either generally or
specially in this behalf.
CHAPTER III
COMPUTATION OF FEES.
Fees on documents 5.(1) No document of any of the kinds specified as a chargeable in the first or
filed ,etc., in courts second Schedule to this Act annexed shall be filed, exhibited or recorded in any or
or in public offices. 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.
(2)When any difference arises between the officer whose duty it 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 the question 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 (Thirty days) from the date of
the decision, by the suitor or his 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.
(3) When any such difference arises in the City Civil Court, Bombay, 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 (Thirty 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.
(4) When such difference arises in any other Court, the question shall be referred to the final decision of
the Judge presiding over such Court.
*********
(6) The amount of fee payable under this Act in the suits next hereinafter Computation of fees
mentioned shall be computed as follow. payable in certain
suits.
(i) In suits for money (including suits for damages or compensation, or for money
arrears maintenance, of annuities, or of other sums payable periodically)-
according to the amount claim;
(ii) In suits for maintenance (with or without a prayer for the creation of a charge) for maintenance
3.
and for annuities or other sums payable periodically according to the value of the and annuities.
subject matter of the suit, and such value shall be deemed to be , in the case of a suit
for maintenance, the amount claimed to be payable for one year and in any other case,
ten times such amount :
Provided that if in a suit for maintenance the plaintiff obtains a decree for maintenance the defendant
shall be liable to make good the deficit, if any, between the fees 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 ;
(iii) In suits for moveable property other than money, where the subject matter has a for other
moveable property
market-value— according to cush value at the date of presenting the plaint, having a market
value.
(iv) (a) In suits for declaration to obtain adjudication against recovery of agaist recovery of
any money due as a
x of
money from the plaintiff, whether the recovery is as land revenue or arrears tax etc.
1940 of or order of a court or any certificate or award other than under the
Arbitration Act, 1940 or in any other manners one fourth of ad valorem fee
leviable on the amount sought to be recovered according to the scale
prescribed under Article 1 of Schedule I with minimum fee of 3[sixty
rupees];
1. These words were substitued for the words "sixty days" by Mah.28 of 1970, s.2
2. Sub-section (5) was deleted by Mah.59 of 1977 s.8.
3. These words were substituted for the words "thirty rupees" by Mah18 of 2002, s.2(a)(1)
Provided also that , in any of the cases falling under this clause except declaration for
easements etc.
its first proviso, when in addition any consequential relief other than
possession is sought the amount of fee shall be one-half of ad valorem fee
and when the consequential relief also sought include a relief for possession
the amount of fee shall be the full ad valorem fee ;
Mah. XL of (b) Areas within the limits of Municipal Councils one-sixth of the ad
1965 constituted under the Maharashtra Municipal Councils, valorem fee
Nagar Panchayats and Industrial Townships Act, 1965. leviable for a suit
for possession of
the servient
tenement,or the
dominant tenement,
whichever is less,
subject to a
minimum fee of one
hundred rupees.
( c ) Any other area in the State of Maharashtra . One hundred
rupees". ]
(f) In suits for declaration of status to which no direct monetary attribute is For other status
without monetary
attached such as a declaration that the plaintiff is a married husband or wife attribute.
of the defendant or divorce husband or wife of the defendant or a
declaration about legitimacy of children or about citizenship rights or about
an adoption 2 [one hundred rupees].
(g) In suits for declaration of a charge in favour of the plaintiff on for charge on
moveable or immoveable property- one half of ad valorem fee payable on property.
the charge amount :
Provided that where injunction or other consequential relief is also
sought in such cases, the amount of fee shall be the full ad valorem fee
payable on the charge amount :
(h) In suits for declaration in respect of periodical charge or money for periodical
money returns.
return
in favour of or against the plaintiff- one half of ad valorem fee payable on
the charge for 5 years if the charge is annual and on the charge for one year
if the period of the charge is less than one year ;
4 for aoidence of
(ha) In suits for declaration that any sale, for contract for sale or
sale, contract for
termination of contract for sale, of any moveable or immoveable property is sale, etc.
void 5[one half] of ad valorem fee leviable on the value of the property;
1. This table was substituted by Mah. 18 of 2002 s. 2 (a) (3) .
2. These words were substituted for the words " sisty rupees ", ibid , s. 2 (a) (4) (i)
3. These words were substituted for the words " one hundred rupees ", ibid., s. 2 (a)(4)(ii)
4. Sub-paragraphs (ha) amd (hb) were inserted by Mah. 9 of 1970, s. 4(a)
5. These words were substituted for the word, " One-fourth" by Mah. 23 of 1996, s.2(1)(e)and (f)
for (hb) In suits for declaration that any proceedings for compulsory acquisition of any moveable or
1
avoidance immoveable property are void [one half of ad voleloram fee leviable on the value of the property;]
of
acquisition
proceeding
s.
for (i) In suits for accounts-according to the amount at which the relief sought is valued in the plaint
accounts or memorandum of appeal, subject to the provisions of section 8. and subject to a minimum fee of
2
[one hundred rupees];
for other (j) In suits where declaration is sought, with or without injunctions or other consequential relief
declaration and the subject-matter in dispute is not susceptible of monetary evaluation and which are not
s. otherwise provided for by this Act 3[ ad valorem fee payable, as if the amount or
value of the subject matter was 4[one thousand rupees;]
In all suits under clauses (a) to (i) the plaintiff shall state the amount at
which he values the relief sought, with the reasons for the valuation;
for (v) In suits for the possession of land, houses and gardens-according to the
possession
of lands
value of the subject-matter ; and such value shall be deemed to be where the
houses and subject-matter is a house or garden -according to the market value of the
gardens. house or garden and where the subject – matter is land and -
(a) where the land is held on settlement for a period not exceeding thirty
years and pays the full assessment to Government--- a sum equal to 5 [forty
times] the survey assessment;
(b) Where the land is held on a permanent settlement, or on a settlement
for any period exceeding thirty years, and pays full assessment to
Government-a sum equal to 6[eighty times] the survey assessment; and
( c ) where the whole or any part of the annual survey assessment is
remitted – a sum computed under sub-paragraph (a) or sub-paragraph (b),as
the case may be, in addition to 6[eighty times] the assessment or, the portion
of assessment so remitted;
to enforce a (vi) In suits to enforce a right of pre-emption-according to the value
right of
pre-
(computed in accordance with paragraph (v) of this section) of the land,
emption ' house or garden in respect of which the right is claimed;
for share in (vii) In suit for partition and separate possession of a share of joint family
joint
property
property or of joint property, or to enforce a right to a share in any property
on the ground that it is joint family property or joint property whether or not
the plaintiff is in actual or constructive possession of the property of which
he claims to be a co-parcener or co-owner-according to the value of the
share in respect of which the suit is instituted;
Explanation :- For the purposes of this paragraph, 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 paragraph (v) of this section;
for interest (viii) In suits for the interest of an assignee of land-revenue, 7[fifty
of assignee
of land
times]his net profits as such for the year next before the date of presenting
revenue the plaint;
1. These words were substituted for the words " one fourth" by Mah.23 of 1996, s. 2 (1)(e)and (f)
2. These words were substituted for the words " Forty rupees" by Mah.18 of 2002, s. 2 (5).
3. These words were substituted for the words " Thirty rupees" by Mah.9 of 1970, s. 4(b).
4. These words were substituted for the words " one fourth" by Mah.23 of 1996, s. 2 (1)(e)and (f)
s. 2 (6).
5. These words were substituted for the words "twenty times" ibid., s.2 (6) (b) (1)
6. These words were substituted for the words "forty times" ibid., s.2 (6) (b) (2)
7. These words were substituted for the words "thirty times" ibid., s.2 (6) (c) .
(ix) In suit to set aside an attachment of land or of an interest in land to set aside an
attachment.
or revenue – according to the amount for which the land or interest was
attached :
Provided that, where such amount exceeds the value of land or interest
the amount of fee shall be computed as if the suit were for the possession of
such land or interest ;
(x) In suits against a mortgagee for the recovery of the property mortgaged, to redeem.
and in suits by a mortgagee to foreclose the mortgage,
or, when the mortgage is made by conditional sale, to have the sale declared to foreclose.
absolute.
according to the principle money expressed to be secured by the
instrument of mortgage;
(xi) In suits for specific performance ---- for specific
performance.
(2) The inspecting officer may, subject to the control of the Court
concerned, examine the records of any case which is pending or has been
disposed of, with a view to finding out whether proper fees have been paid
therein.
(3) If on such examination, the inspecting officer finds that the fee,
payable under this Act on any document filed, exhibited or recorded in such
case as has not been paid or has been insufficiently paid, be shall report the
fact to the Presiding Officer of the Court.
(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 arrear of land revenue.
13. (1) In a suit for the recovery of possession of immovable property and Taxing of Court-
fees and their
mesne profits or for mesne profits or for an account,the difference, if any, recovery in suits
between the fee actually paid and the fee which would have been payable for mesne profits or
had the suit comprised the whole of the profits or amount found due shall, account.
on delivery of judgment, be taxed by the Court and shall be leviable from the
plaintiff and if not paid by him within thirty days from the date of the
judgment be recoverable according to the law and under the rules for the
time being in force for the recovery of arrears of land revenue
(2) The Court shall send a copy of decree passed in such suit to the
Collector.'
(3) No decree for mesne profits passed in any such suit by the Court shall
be executed, until a certificate to the effect that such difference is paid or
recovered, signed by the Court which passed the decree or by the Collector
who recovered the amount is, produced along with the application for such
execution.
Explanation : - For the purpose of this section, " Plaintiff " includes any
party to a suit to whom any profits or amount are or is found to be due.
14. (1) Every question relating to valuation for the purpose of Decision of
questions as to
determining the amount of any fee chargeable under this Chapter on a valuation.
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 considers that the said question has been
wrongly decided to the detriment of the revenue, it shall required the party
by whom such fee has been paid to pay so much additional fees as would
have been payable had the question been rightly decided .
Refund of 15. If an appeal or plaint, which has been rejected by the lower Court on V of 1908
fee paid on
memorandu
any of the grounds mentioned in the Code of Civil Procedure, 1908, is
m of appeal. ordered to be received or if a suit is remained 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.
Refund of 16. Where an application for review of judgment is presented on or after
fee on
application
the 1[thirtieth day] from the date of the decree, the Court, unless the delay
for review was caused by the applicant's laches, may, in its discretion, grant him a
judgment. certificate authorizing him to receive back from the Collector so much of the
fee paid on the application as exceeds the fee which would have been
payable had it been presented before such day.
Refund of 17. Where an application for a review of judgment is admitted, and
where
Court
where, on the rehearing, the Court reverses or modifies its former decision
reservses or on the ground of mistake in law or fact, the applicant shall be entitled to a
modifies its certificate from the Court authorizing him to receive back from the
former Collector so much of the fee paid on the application as exceeds the fee
decision on
ground of payable on any other application to such Court under the second schedule to
mistake. this Act, No.1, clause (c) or clause (f).
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.
Period of 2
[17A. Where the certificate is granted to any person under section 15,16
limitation
for refund
or 17 no fee thereunder shall be refunded, unless such person presents it to
of fees the Collector or such other authority as may be prescribed by rules, for
under encashment, within two years from the date of issue of the certificate by the
Section Court].
15,16 or 17
Multifariou 18. Where a suit embraces two or more distinct subjects, the plaint or
s suits.
memorandum of appeal shall be chargeable with the aggregate amount of
the fees to which the plaints or memoranda of appeal in suit embracing
separately each of such subjects would be liable under this Act. V of 1908.
Nothing in the former part of this section shall be deemed to affect
the power conferred by the Code of Civil Procedure, 1908, Schedule I, Order
II, rule 6.
Written 19. When the first or only examination of a a person who complaints of
examination
s of
the offence of wrongful confinement, or wrongful restraint, or of any offence
complainant other than an offence for which police officers may arrest without a warrant,
s. and who has not already presented a petition on which a fee has been levied
under this Act, is reduced to writing under the provisions of the 3[Code of '[II of 1974]
Criminal Procedure, 1973], the complainant shall pay a fee of 5[ten rupees]
unless the Court thinks fit to remit such payment.
1. These words were substituted for the words " ninetieth day " by Mah. 50 of 1976 s. 2
2. Section 17 A was inserted by Mah. 18 of 1966 s. 2.
3. These words were substituted for the words "Code of Criminal Procedure, 1898, by Mah. 23 of
1996, s. 3 (a).
4.These words were substituted for the words " V of 1898 " , ibid.
5. This words were substituted for the words " two rupee " by Mah. 18 of 2002, s. 3
20. 1[1] Nothing contained in this Act shall render the following documents chargeable with any fee Exemption of
:- certain documents.
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 canceled;
(b) Substitute another stamp for denoting the court-fee which should
have been paid thereon; and
( c ) Make an allowance for the difference between them as in the case of
spoiled stamps, or repay the same in money, at his discretion.
Relief when 22. Whenever it is proved to the satisfaction of such Authority, that an
debts due
from a
executor or administrator has paid debts due from the deceased to such an
deceased amount as being deducted out of the amount or value of the estate, reduced
person have the same to a sum which, if it had been the whole gross amount or value of
been paid the estate, would have occasioned a less court-fee to be paid on the probate
out of his
estate. or letters of administration granted in respect of such estate than has been
actually paid thereon under this Act.
But then, 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 year, the said authority may allow such further
time for making the claim as may appear to be reasonable under the
circumstances.
Relief in 23. Whenever a grant of probate or letters of administration has been or is
case of
servant
made in respect of the whole of the property belonging to an estate, and the
grants. full fee chargeable under this Act has been or is paid thereon , no fee shall
be chargeable under the same Act when a like grant is made in respect of
the whole or any part of the same property belonging to the same estate.
Whenever such a grant has been or is made in respect of any
property forming part of an estate, the amount of fees then actually paid
under this Act shall be deducted when a like grant is made in respect of
property belonging to the same estate, identical with or including the
property to which the former grant relates.
24. The probate of the will or the letters of administration of the effects of Probates declared
valid as to trust
any person deceased heretobefore or hereafter granted shall be deemed valid property, though
and available by his executors or administrators for recovering, transferring not covered by
or assigning any moveable or immovable property whereof or whereto the court-fee.
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 of value of the estates 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 Provision for case
where too low a
has estimated the estate of the deceased to be of less value than the same has court-fee has been
afterwards, proved to be, and has in consequence paid too low a Court-fee paid on
thereon, the Chief Controlling Revenue Authority for the local area in probates,etc.
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 the grant, of five times, or, if it or
they is or are produced after one y ear from such date, of twenty times, such
proper court-fee without any deduction of the court fee originally paid on
such probate or letters :
Provided that if the application be made within six months after the
ascertainment of the true value of the estate and the discovery that too low a
court-fee was at first paid on the probate or letters, and if the said Authority
is satisfied that such fee was paid in consequence of a mistake or if its not
being known at the time that some particular part of the estate belonged to
the deceased, and without any intention of fraud or to delay the payment of
the proper court-fee the said Authority may remit the said penalty, and cause
the probate or letters to be duly stamped on payment only of the sum
wanting to make up the fee which should have been at first paid thereon.
26. In case of letters of administration on which too low a court fee has Administrator to
give proper
been paid at first, the said Authority shall not cause the same to be fully security before
stamped manner aforesaid until the administrator has given such security to letters stamped
the Court by which the letter of administration have been granted as ought under section 25.
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 probate or letters of Executors, etc. not
paying full court
administration in consequence of any mistake, or of its not being known at fee on probates etc.
the time that some particular part of the estate belonged to the deceased, if within six months
any executor or administrator acting under such probate or letters does not, after discovery of
within six months after the discovery of the mistake or of any effects not under payment.
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 ion such probate or letters, 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 letters of administration is Notice of
applications for
made in any Court other than the High Court, the Court shall cause notice probate or letters
of the application to be given to the Collector. of administration to
(2) where such an application as aforesaid is made to the High Court, be given to
the High Court shall cause notice of the application to be given to the Chief Revenue
Authorities, and
Controlling Revenue Authority. procedure thereon.
(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 underestimated the value of the property of the deceased, the
Collector shall forward his report, giving therein his reasons for his opinion
and his estimate of the true valuation, to the Prothonotary of the High Court
or the Court, as the case may be, serving at the same time a copy of his
report on the petitioners.
(4) If within thirty days from the date of receipt of the copy of the
Collector's report served on him under sub-section (3) petitioner does not
file in Court his objections to the Collector's valuation, the court shall make
an order amending the petitioner's valuation, in accordance with the report
of the Collector.
(5) If within the aforesaid period the petitioner files in court his
objection, the Court shall hold, or cause to be held, an inquiry in accordance
with the provisions of sections 9, 10 and 11 as if the application were a suit,
and shall record 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) The finding of the Court recorded under sub-section (5) shall be
final but, shall not bar the entertainment and disposal by the Chief
Controlling Revenue Authority of any application under section 25.
(7) The State Government may make rules for the guidance of
Collectors in the exercise of the powers conferred by sub-section (3).
Payment of 29. (1) No order entitling the petitioner to the grant of probate or letters
Court-fee in
respect of
of administrations shall be made upon an application for such grant until
probate and the petitioner has filed in the Court a valuation of the property in the form
letters of set forth in the third Schedule, and the court is satisfied that the fee
administrati mentioned in No. 10 of the first schedule has been paid on such valuation.
on .
(2) The grant of probate or letters of administration shall not be
delayed by reason of any report made by the Collector under section 28, sub-
section (3)
Recovery of 30. (1) Any excess fee found to be payable on an inquiry held under
Penalties,
etc.
section 28, and any penalty or forfeiture under section 27, 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 25 or if any court-fees under section 25 in excess of
the full court-fee which ought to have been paid.
Sections 5 31. Nothing in section 5 or section 40 shall apply to probates or
and 40 not
to apply to
letters of administration.
probates or
letters of
administrati
on.
CHAPTER V
PROCESS FEES.
Rules as to 32. The High Court shall make rules as to the following matters : -
costs of (i) the fees chargeable for serving and executing processes issued by such
processes.
Court in its appellate jurisdiction, and by the other Civil and Revenue Court
established within the local limits of such jurisdiction ;
(ii) the fees chargeable for serving and executing processes issued by the
Criminal Court, established within such limits in the case of offences other
than offences for which police officers may arrest without a warrant; and
(iii) the remuneration of the peons and all other persons employed by
leave of a Court in the service of execution of process.
The High Court may from time to time alter and add to the rules so
made.
All such rules, alterations and additions shall, after being Confirmation and
confirmed by the State Government, be published in the Official Gazette, publication of
and shall thereupon have the force of law. rules.
33. A table in the English and regional languages,showing the fees Tables of process-
fees.
chargeable for such service and execution, shall be exposed to view in a
conspicuous part of each Court.
34. Subject to rules to be made by the High Court and approved by Number of peons in
District and
the State Government, every District Judge of the Bombay City Civil Court subordinate courts.
and every Magistrate of a District shall fix, and may from time to time alter,
the number of peons necessary to be employed for the service and execution
of processes issued out of his Court, and each of the Courts subordinate
thereto.
IX of 1887 and for the purposes of this section, every Court of Small Causes established Number of peons in
mofussil Small
under the Provincial Small Cause Courts Act, 1887, shall be deemed to be Causes Courts
subordinate to the Court of the District Judge.
35. Subject to rules to be framed by the Chief Controlling Revenue Number of peons in
revenue Courts.
authority and approved by the state Government, every officer perofrming
the functions of a Collector of a District shall fix, and may from time to time
alter, the number of peons necessary to be employed for the service and
execution of processes issued out of his Court or the Courts subordinate to
him.
CHAPTER VI
OF THE MODE OF LEVYING FEES
36. All fees shall be charged and collected under this Act at the rate Rate of fee in force
on date of
in force on the date on which the document chargeable to court-fee is or was presentation of
presented document to be
applicable.
37. All fees referred to in section 3 or chargeable under this Act shall collection of fees by
stamps.
be collected by stamps.
38. The stamps used to denote any fees charegable under this Act Stamps to be
impressed or
shall be impressed or adhesive or partly impressed or partly adhesive, as the adhesive.
State Government may, by notification in the Official gazette from time to
time, direct.
39. The State Government may from time to time, make rules for Rules for supply,
number, renewal
regulating- and keeping
(a) the supply of stamps to be used under this Act. accounts of stamps.
(b) the number of stamps to be used for denoting any fee chargeable
under this act,
( c ) the renewal of damaged or spoiled stamps, and
(d) the keeping accounts of all stamps used under this act :
Provided that in the case of stamps used under section 3 in the High Court,
such rules shall be made, with the concurrence of the Chief Justice of such
Court.
All such rules shall be published in the Official Gazette, and shall
thereupon have the force of law.
Stamping 40. No document which ought to bear a stamp under this Act shall be of
documents
in
any validity, unless and until it is properly stamped.
advertently
received. But, if any such document is through mistake or inadvertence
received, filed or used in any Court or office without being properly
stamped, the presiding Judge or the head of the office, as the case may be,
or, in the case of the High Court, any Judge of such Court, may, if he thinks
fit, order that such document be stamped as he may direct ; and, 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.
Amended 41. Where any such document is a amended in order merely to correct a
document.
mistake and to make it conform to the original intention of the parties, it
shall not be necessary to impose fresh stamp.
Cancellatio 42. No document requiring a stamp under this Act shall be filed or
n of
Stamps.
acted upon in any proceeding in any Court or office until the stamp has been
canceled.
Such Officer as the Court or the head of office may from time to
time appoint shall, on receiving any such document, forthwith effect such
cancellation by punching out the figure-head so as to leave the amount
designated on the stamp untouched, and the part removed by punching shall
be burnt or otherwise destroyed.
CHAPTER VII.
MISCELLANEOUS.
Repayment 43. (1) When any suit in a Court 1[or any proceeding instituted by XXV of 1955
of fee in
certain
presenting a petition to a Court under the Hindu Marriage Act, 1955] is
circumstanc settled by agreement of parties before any evidence is recorded, or any
es. 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.
2
[petitioner] appeallant, or respondent on the plaint. 2[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 3[twenty five rupees] or the claim for repayment is not made
within one year from the date on which the suit, 2[proceeding] appeal or
cross objection was settled by agreement.
(2) The State Government may, from time to time, by order, provide for
repayment to the plaintiffs, 2[petitioners] appellants or respondents of any
part of the fee paid by them on plaints 2[petitions] appeals or cross
objections in suit 2[proceeding] or appeals disposed of under such
circumstances and subject to such conditions as may be specified in the
order.
Explanation : - For the purpose of this section, effective, hearing
shall exclude the dates when the appeal is merely adjourned without being
heard or argued.
Admission 44. Whenever the filing or exhibition in a Criminal Court of a
in criminal
cases of
document in respect of which the proper fee has not been paid is, in the
documents opinion of the presiding Judge, necessary to prevent a failure of justice,
for which nothing contained in section 5 shall be deemed to prohibit such filing or
proper fee exhibition.
has not been
paid.
47 Nothing in Chapters II and VI of this Act applies to the fees which any officer of the High Court Saving of fees to
is allowed to receive in addition to a fixed salary. certain officers of
High Court.
2
[* * *]
48. Nothing in this Act shall be deemed to effect the stamp duties chargeable under any other Saving as to stamp
law for ths time being in force relating tio stamp duties. duties.
49. (1) On the commencement of this Act, the laws specified in column 3 of the Schedule IV Repeal and saving.
hereto annexed shall be repealed in the manner and to the extent specified in column 4 thereof :
Provided that, such repeal shall not affect the previous operation iof any of the laws so
repealed and anything done or any action taken (including any appointment, notification, order,
rule, form, application, reference, notice, report or certificate made or issued) under any such law
shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done
or taken under the corresponding provision of this Act and shall coantinue to be in force
accordingly, unless and until supreseded by anything done or any action taken under this Act :
Provided further that, all the fees shall be charged and collected under this Act at the
rate in force on the date on which the document chareable to Court-fee is or was presented.
2(a) All stamps in deniominations of annas four or multiples thereof shall be deemed to be
stamps of the value of twenty-five naya paise or, as the case may be, multiples thereof and valid
accordingly .
1. These words were substituted for the words ' five hundred rupees ' by Mah. 18 of 2002 s. 5
2. Section 47-A was deleted, ibid., s. 6.
(b) If any person is possessed of a stamp or stamps in any denominations other than
denominations of annas four or multiples thereof, and such stamps or stamps has or have not been
spoiled , the collector shall repay to such person the value of such stamp or stamps in money
calculated in accordance with the provisions of sub section (2) of Section 14 of the Indian Coinage IIIrd of 1906
Act, 1906, upon such person delivering up, with in six months from the commencement of this Act,
such stamp or stamps to the Collector.
Amendment 50. On the commencement of this Act, the laws specified in column 3 of Schedule V thereto
of suits annexed shall be amended in the manner and to the extent specified in column 4 thereof.
valuation
Act.
3
[Reduction 51. Notwithstanding anything contained in the Bombay Stamp Act, 1958 , where court-fee is Bom.
of Court-fee paid in a suit for partition in accordance with the provisions of clause (vii) of section 6 of this Act LX of 1958
1
from [the stamp duty] payable on a final order for effecting a partition passed by any Revenue Authority
amount of or any Civil Court under article 46 in Schedule 1 to the Bombay Stamp Act, 1958 2[shall be Bom.
stamp duty reduced by the amount of the Court-fee paid in such suit. ]. LX of 1958
payable on
final order
of
partition.]
Rules made 52.. All rules made by the State Government under this Act shall be laid before each House of the
by State Legislature as soon as may be after they are made and shall be subject to such modifications as
Governmen the State Legislature may make during the session in which they are so laid or the session
t to be laid immediately following --
before State
Legislature.
SCHEDULE I
Ad volorem fees.
4[1. Plaint or memorandum of appeal (not When the amount or value of the subject two hundred
otherwise) provided for in this Act) or, of matter in dispute does not exceed one rupees.
cross objection presented to any Civil or thousand rupees.
Revenue Court .
When the such amount or value exceeds Twelve
one thousand rupees, for every one rupees.
hundred rupees, o part thereof, in excess
of one thousand rupees, up to five
thousand rupees.
Fifteen
When the such amount or value exceeds rupees.
five thousand rupees, for every one
hundred rupees, or part thereof, in excess
of five thousand rupees, up to ten
thousand rupees.
1.These words were substituted for the words "no stamp duty shall be" by Mah.34 of 1994, s.2(i).
2. These words were added, ibid., s.2(ii). s. 2(iii)
3. The marginal note was substituted ,ibid., 2002, s. 7.
4. Article 1 was substituted by Mah.18 of
Number. ..... Proper fee.
1
.....
11.Certificate under part – X of the Indian The fee leviable in
XXXIX of
Succession Act, 1925. the case of a
1925.
probate [Article
10} on the amount
or value of any
debt or security
specified in the
certificate under
section 374 of the
Act , and 1[two
times ] this fee on
the amount or
value of any debt
or security to which
the certificate is
extended under
section 376 of the
Act.
Note: - (1) The
amount of a debt is
its amount
including interest
on the day on
which the inclusion
of the debt in the
certificate is
applied for so far
as such amount
can be ascertained;
2. Whether or not
any power with
respect to a
security specified in
a certificate has
been conferred
under the Act ; and
where such a power
has been so
conferred, whether
the power is for the
receiving of interest
or dividend on, or
for the negotiation
or transfer of the
security, or for the
both purposes the
value of the
security is it is
market value on the
day on which the
inclusion of the
security in the
certificate is
applied for so far
as such value can
be ascertained .
12. Certificate under Bobay Regulation VIII ...... The fee leviable in Reg.
of 1827 or under any corresponding Law in the case of a VIII
force. probate (Art. 10) of 1827.
on the amount or
the value of the
property in respect
of which the
certificate is
granted.
13. Plaint presented with an originating . . .. The fee leviable on
summons under the Rules of the High Court a plaint any suit or
of Bombay, (Original Side), 1[1980] the same relief
subject to a
minimum fee of
2
[one hundred
rupees]
3
[* * * * * * * *]
I of 15. Application to the Collector for a .... One half of the ad
1894. reference to the Court under section 18 of the volorm fee on the
Land Acquisition Act, 1894, in its difference if any,
Application to the 1[Bombay area ] or between the amount
Vidarbha region 2[of the State of awarded by the
Hyderabad Maharashtra] 3[**] or section 14 of the Land Collector and the
IX of Acquisition Act, in its application to the amount claimed by
1309 Fasli. Hyderabad area of that State, as the case may the applicant
be. according to the
scheme prescribed
under Article 1 of
Schedule 1, subject
to a minimum fee of
4
[fifty rupees].
16. Application or petition made by any ... One-half of ad
assessee to the High Court 5[under sub- voloram fee
section(2)of section 256 of the Income Tax leviable on the
Act, 1961. ] amount in dispute
6[
(namely, the
XLIII
difference between
of
1961 the amount of tax
actually assessed
and the amount of
tax admitted by the
assessessee as
payable by him)]
subject to the
minimum fee of
7
[one hundred
twenty five rupees]
16 A. An appeal filed after the Ist June 1999 Ad volorem fee 43 of
and pending before the High Court leviable on the 1961.
against the order passed in appeal by the amount in dispute
Appellate Tribunal under section 260 -A that is the
(2) of the Income Tax Act, 1961. difference between
the amount of tax .
actually assessed
and the amount of
tax admitted by the
assessee as payable
by him subject to
maximum fee of
Rs. 10,000/-
16B. An appeal filed after the Ist June 1999 One half of the 27 of
and pending before the High Court Ad volorem fee 1957.
against the order passed in appeal by the leviable on the
Appellate Tribunal under section 27 -A amount of dispute
of Wealth Tax Act, 1957. that is the
difference between
the amount of tax .
actually assessed
and the amount of
tax admitted by the
assessee as payable
by him subject to
maximum of Rs.
5,000/-
17. Application or petition made by any .... One half of the
persons [other than the Collector or the Ad volorem fee
Commissioner] to the High Court under any leviable on the
provision of the Sales Tax law for the time amount in dispute
3
being in force in any part of the 2[State of [namely, the
difference between the
Maharashtra]
amount ]of tax
actually assessed and
the amount of tax
admitted by the
assessee as payable by
him )] subject to
minimum fee of 4[one
hundred fifty]
1. Articles 16 A and 16 B were inserted by Mah. 26 of 2000, s. 2 (b)
2. These words were submitted for the words " State of Bombay " , by Mah. 23 of 96, s.4 (f) (i)
3. This portion was submitted for the brackets and words " ( namely , the difference between the amount actually assessed and the
amount admitted by the assessee assessable )" , by Mah. 18 of 1960, S. 3 (c ) .
4. These wods were submitted for the words " one hundred " , by Mah.18 of 2002, s. 7 (f) .
Schedule I – Contd.
Table of Rates of ad volorem fees leviable on the institution of suits.
1[when the amount When the amount But does not Proper fee.
or value of the subject But does not Proper value of the exceed.
matter exceeds exceed. Fee. subject-matter
exceeds.
(1) (2) (3) (1) (2) (3)
Rs Rs. Rs. Rs Rs. Rs.
.... 1000 200 5000 5100 695
1000 1100 212 5100 5200 710
1100 1200 224 5200 5300 725
1200 1300 236 5300 5400 740
1300 1400 248 5400 5500 755
1400 1500 260 5500 5600 770
1500 1600 272 5600 5700 785
1600 1700 284 5700 5800 800
1700 1800 296 5800 5900 815
1800 1900 308 5900 6000 830
1900 2000 320 6000 6100 845
2000 2100 332 6100 6200 860
2100 2200 344 6200 6300 875
2200 2300 356 6300 6400 890
2300 2400 368 6400 6500 905
2400 2500 380 6500 6600 920
2500 2600 392 6600 6700 935
2600 2700 404 6700 6800 950
2700 2800 416 6800 6900 965
2800 2900 428 6900 7000 980
2900 3000 440 7000 7100 995
3000 3100 452 7100 7200 1010
3100 3200 464 7200 7300 1025
3200 3300 476 7300 7400 1040
3300 3400 488 7400 7500 1055
3400 3500 500 7500 7600 1070
3500 3600 512 7600 7700 1085
3600 3700 524 7700 7800 1100
3700 3800 536 7800 7900 1115
3800 3900 548 7900 8000 1130
3900 4000 560 8000 8100 1145
4000 4100 572 8100 8200 1160
4100 4200 584 8200 8300 1175
4200 4300 596 8300 8400 1190
4300 4400 608 8400 8500 1205
4400 4500 620 8500 8600 1220
4500 4600 632 8600 8700 1235
4600 4700 644 8700 8800 1250
4700 4800 656 8800 8900 1265
4800 4900 668 8900 9000 1280
4900 5000 680 9000 9100 1295
9100 9200 1310 21000 22000 3130
and the fees increases at the rate of Rupees 200 for every Rupees 10,000 or part thereof over Rupees one lakh upto Rupees 11,00,000
over Rs. 11,00,000 at the rate of Rupees 1,200 of every rupees 1,00,000 or part thereof, upto a maximum fee of Rupees 3,00,000 for
example : -
1,00,000 6430 9,00,000 22430
8,00,000 20430
Bombay Court fees Act,
SCHEDULE II.
fixed fees Proper fee
Number (2) (3)
(a) when presented to any officer of the 1[five rupee].
1. Application or petition Excise Department or to any Magistrate
by any person having dealings with the
Government, and when the subject matter
of such application of relates exclusive to
those dealings. ;
6. Application for leave to appeal as a (a) When presented to a District Court. 4[five rupees].
pauper. (b) when presented to a
5
Commissioner or the High Court. [Twenty rupees.]
6
7. Plaint or memorandum of appeal in a suit ..... [twenty-five Bom.II
to obtain possession under the Mamlatdars rupees.] of 1906.
Court Act, 1906.
7[
8. Plaint or memoradum of appeal in a suit ..... Ten rupees]
to establish or disprove a rith of occupancy.
1. These words were substituted for the words "four rupees", by Mah.18 of 2002, s.8(c ),
2. These words were substituted for the words "one rupees", ibid.,s.8(e).
3. These words were substituted for the words "two rupees", ibid.,s.8(f)(i)
4. These words were substituted for the words "four rupees", ibid.,s.8(f)(2).
5.These words were substituted for the words "ten rupees", ibid.,s.8(f)(2)
6. These words were substituted for the words "ten rupees", ibid.,s.8(g).
7. These words were substituted for the words "two rupees", ibid.,s.8(h).
1 2
V of 1898. [9.Bail- bond or other instrument of .... .. [Ten rupees]
obligation given in pursuance of an order
made by a court or Magistrate under any
section of the *code of Criminal Procedure,
1898, other than section 109 or 110 thereof
V of 1908 or under the Code of civil Procedure,1908
and not otherwise provided for by this Act.
3
10. Bail-bonds in criminal cases, ......... . [Five rupees]
recognizance to prosecute and recognizances
for personal appearance or otherwise.
4
IV of 1869 11. Undertaking under section 49 of the ...... [Ten rupees]
Indian Divorce Act, 1869.
12. Mukhtarnama or Vakalatnama . when presented for the conduct of any 5[Ten rupees]
one case-
(a) to any Civil or Criminal Court other
than the High Court, or to any Revenue
Court or to any collector or Magistrate,
or other executive officer;
6
(b) to the High Court [Fifteen rupees]
13. Memorundam of appeal when the appeal (a) to any Civil Court other than the 7[five rupees]
is not from a decree or an order having the High Court, or to any Revenue Court or
force of a decree, and is presented - Executive officer other than the High
Court or Chief Controlling Revenue or
Executive Authority;
1.These article were substituted for the words "one rupee",ibid,s.8(j).
2.These words were substituted for the articles nine and ten respectively by Mah. 12 of 1976, s.2.
3. These words were substituted for the words "five rupees", by Mah. 18 of 2002 , s.(i).
4. These words were substituted for the words "five rupee", ibid,s.8(k).
5. These words were substituted for the words "three rupee", ibid,s.8(l))l).
6.These words were substituted for the words "five rupees", ibid,s.8(1)(2).
7. These words were substituted for the words "two rupees", ibid,s.8(m) (l).
*See now the Code of Criminal Procedure, 1973 (2 of 1974.)
14. Caveat
XXXIX of (c ) for a certificate under part X of the When it exceeds two thousand rupees, 3[Thirty rupees]
1925. Indian Succession Act, 1925, or Bombay but does not exceed five thousand rupees.
Regulation VIII of 1827 or any when it exceeds five thousand rupees.
2
corresponding law for the time being in force; [fifty rupees]
24. Copy or translation of a judgment or When such judgment or order is given or 5[Five rupees]
order not being, or having the force of a made by any civil Court other than the
decree. High Court, or by any Revenue Court;
Bom. LX of 26. Copy of any document (including power (a) When the stamp duty chargeable on 4[Two rupees]
1958. II of of attorney) liable to stamp-duty under the the original does not exceed 3[twenty
1899. Bombay Stamp Act, 1958 or the Indian rupees]
Stamp Act, 1899 or any corresponding law in (b) In any other case. 5[Twenty rupees]
force, as the case may be, when left by any
party to a suit or proceeding in place of the
original withdrawn.
Bom. 28. application made under the Bombay ...... 7[Ten rupees]
XXXI of Money-lenders Act, 1946 or under any
1947 corresponding law in force.
SCHEDULE III
(See Section 29)
Form of valuation (to be used with such modifications, if any, as may be necessary ).
IN THE COURT OF
I,
solemnly affirm
------------
make Oath.
and say that I am the executor ( or one of the executors or one of the next of kin) of
...................................................................................................................................
deceased, and that I have truly set forth in Annexure A to this affidavit all the property
and
credit of which the above named deceased died possessed or was entitled to at the time of
his death, and which have come, or are likely to come, to my hands.
2. I further say that I have also truly set forth in Annexure B all the items I am by law
allowed to deduct.
3. I further say that the said assets , exclusive only of such last mentioned items but
inclusive of all rents , interest, dividends and increased values since the date of the death
of the said deceased, are under the value of
ANNEXURE A
Rs. nP.
Cash in the house and at the banks, household goods, wearing apparel, books, plate,
jewels etc. ( State estimated value according to best of Executor's Administrator's belief).
Property in Government securities transferable at the Public Debt Office.
(State description and value at the price of the day; also the interest separately, calculating it to the time
of making the application. )
ANNEXURE 'B'
SCHEDULE OF DEBTS, ETC.
Rs. nP.
Amount of debts due and owing from the deceased, payable by law out of the estate ...
1[State the particulars of the debts with interest in respect of each debt separately,
calculating it to the time of making the application).]
Amount of funeral expenses ...
Amount of mortgage incumbrances ... ...
2[State the particulars of amount of mortgage incumbrance with ... ...
interest in respect of each mortgage incumbrance separately,
calculating it to the time of making the application).]
Property held in trust not beneficially or with general power to
confer a beneficial interest. ... ..... ...
Other property not subject to duty. .... ... ...
__________
Total
__________
1
This portion was added by Mah.26 of 1986, s. 2(a).
2
This portion was added, ibid.,s.2(b)
SCHEDULE IV
(See section 49)
Laws Repealed.
Year Number Law Extent of repeal
(1) (2) (3) (4)
1870 VII The Court-fees Act, 1870, in its application to the pre-reorganisation State of The whole, in so far as it relates to
Bombay, excluding the transferred territories and to the vidarbha region and entries 3 and 66 of List II and entry
the Kutch area of the State of Bombay. 47 of List III in the Seventh
Schedule to the Constitution of
India.
1870 VII The Court-fees Act,1870 ,as modified and applied to the Saurashtra area of The whole, in so far as it relates to
the State of Bombay by the State of saurashtra (application of Central and entries 3 and 66 of List II and entry
Bombay Acts) Ordinance, 1948 47 of List III in the Seventh
Schedule to the Constitution of
India.
SCHEDULE V
(See section 50)
Laws Amended
1887 VII The Suits Valuation Act,1887 in its application to the pre-reorganisation state I section 9, the words and figures" of
of Bombay, excluding the transferred territories and to the Vidarbha Region the Court-fees Act, 1870, and " shall
and the Kutch area of the State of Bombay. be deleted.
1887 VII The Suits Valuation Act, 1887, as modified and a,pplied to the Saurashtra I section 9, the words and figures" of
area of the State of Bombay by the State of Saurashtra (Aplication of Central the Court-fees Act, 1870, and " shall
and Bombay Acts) Ordinance, 1948. be deleted.