This Act may be called the Court Fees Act, 1870.
Extent of the Act.âIt extends to the whole of the Union Territory of Manipur.
Commencement of the Act.âIt shall come into force on 15th day of July, 1963.
In this Act,â
(a) Chief Commissioner means the Chief Commissioner of the Union Territory of Manipur;
(b) Official Gazette means the Manipur Gazette.
The fees payable for the time being to the clerks and officers of the Court of the Judicial Commissioner for Manipur or chargeable in that Court under No. 11 of the First, and Nos. 7, 12 and 20 of the Second Schedule to this Act annexed shall be collected in the manner hereinafter appearing.
No document of any of the kinds specified in the First or Second Schedule to this Act annexed, as chargeable with fees, shall be filed, exhibited or recorded in or shall be received or furnished by, the Court of Judicial Commissioner for Manipur in any case coming before such Court in the exercise of its extraordinary original civil jurisdiction;
or in the exercise of its extraordinary original criminal jurisdiction;
or in the exercise of its jurisdiction as regards appeals from the Courts subject to its superintendence;
As Court of reference and revision: or in the exercise of its jurisdiction as a Court of reference or revision;
unless in respect of such document there be paid a fee of an amount not less than that indicated by either of the said Schedules as the proper fee for such document.
When any difference arises between the officer whose duly is to see that any fee is paid under this Chapter and any suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall, when the difference arises in the Court of the Judicial Commissioner for Manipur, be referred to the taxing-officer whose decision thereon shall be final, except when the question is, in his opinion, one of general importance, in which case he shall refer it to the final decision of the Judicial Commissioner.
The Judicial Commissioner shall declare who shall be taxing-officer with the meaning of the First paragraph of this section.
Except in the Court of Judicial Commissioner for Manipur, no document of any of the kinds specified as chargeable in the First or Second Schedule to this Act shall be filed, exhibited or recorded in any Court of Justice, or shall be received or furnished by any public officer, unless in respect of such document there be paid a fee of any amount not less than that indicated by either of the said Schedules as the proper fee for such document.
If in the result of an inquiry under Section 7-A, the Court finds that the subject-matter of the suit has been under valued the Court may order the party responsible for the under-valuation to pay all or any part of the costs of the inquiry.
If in the result of such inquiry the Court finds that the subject-matter of the suit has not been undervalued the Court may, in its discretion, order that all or any part of such costs shall be paid by Government or by any party to the suit at whose instance the inquiry has been undertaken, and if any amount exceeding the proper amount of fee has been paid shall refund the excess amount so paid.
(1) For the purpose of an inquiry under Section 7-A, the Court may depute, or issue a commission to, any suitable person to make such local or other investigation as may be necessary and to report thereon to the Court. Such report and any evidence recorded by such person shall be evidence in the inquiry.
(2) The Court may, from time to time, direct such party to the suit as it thinks fit to deposit such sum as the Court thinks reasonable as the costs of the inquiry, and if the 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.
(1) The Court when making an inquiry under Section 7-A and any person making an investigation, under Section 7-0 shall have, respectively, for the purposes of such inquiry or investigation, the powers vested in a Court under the Code of Civil Procedure, 1908 (Act 5 of 1908) in respect of the following matters, namely:
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents or material objects; 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 within the meaning of Sections 193 and 228 of the Indian Penal Code (Act 45 of 1860).
If the Court is of opinion that the subject-matter of any suit has been wrongly valued, it may revise the valuation and determine the correct valuation and may hold such inquiry as it thinks fit for such purpose.
The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows :
(i) for money.âIn suits for money (including suits for damage or compensation, or arrears of maintenance of annuities, or of other sums payable periodically)âaccording to the amount claimed;
(ii) for maintenance and annuities.âIn suits for maintenance and annuities or other sums payable periodicallyâ according to the value of the subject-matter of the suit, and such value shall be deemed to be ten times the amount claimed to be payable for one year;
(iii) for other moveable property having market-value.âIn suits for moveable property other than money, where the subject-matter has a market-valueâaccording to such value at the date of presenting the plaint;
(iv) In suitsâ
(a) for moveable property of no market-value.âfor moveable property where the subject-matter has no market-value, as, for instance, in the case of documents relating to title,
(b) to enforce a right to share in joint family property.âto enforce the right to share in any property on the ground that it is joint family property,
(c) for a declaratory decree and consequential relief.âto obtain a declaratory decree or order, where consequential relief is prayed,
(d) for an injunction,âto obtain an injunction,
(e) for Basements.âfor a right to some benefit (not herein otherwise provided for) to arise out of land, and
(f) for accounts.âfor accountsâ
according to the amount at which the relief sought is valued in the plaint or memorandum of appeal.
In all such suits the plaint shall state the amount at which he values the relief sought;
(v) for possession of land, houses and gardens.âIn suits for the possession of land, houses and gardensâ according to the value of the subject-matter; and such value shall be deemed to beâwhere the subject-matter is land andâ
(a) where the land forms an entire estate, or a definite share of an estate, paying annual revenue to Government, or forms part of such an estate and is recorded in the Collectors register as separately assessed with such revenue, and such revenue is permanently settledâtwenty times the revenue so payable;
(b) where the land forms an entire estate, or definite share of an estate, paying annual revenue to Government, or forms part of such estate and is recorded as aforesaid; and such revenue is settled, but not permanentlyâfive times the revenue so payable;
(c) where the land pays no such revenue, or has been partially exempted from such payment, or is charged with any fixed payment in lieu of such revenue, and net profits have arisen from the land during the year next before the date of presenting the plaintâfifteen times such net profits; but where no such net profits have arisen therefromâthe amount at which the Court shall estimate the land with reference to the value of similar land in the neighbourhood ;
(d) where the land forms part of an estate paying revenue to Government, but is not a definite share of such estate and is not separately assessed as abovementionedâthe market value of the land;
Explanation.âThe word "estate", as used in this paragraph, means any land subject to the payment of revenue, for which the proprietor or a farmer or ryot shall have executed a separate engagement to Government, or which, in the absence of such engagement, shall have been separately assessed with revenue;
(e) for houses and gardens.âWhere the subject-matter is a house or gardenâ according to the market-value of the house or garden;
(vi) to enforce a right of pre-emption.âIn suits to enforce a right of pre-emptionâ according to the value [computed i n accordance with paragraph (v) of this section] of the land, house 01: garden in respect of which the right is claimed ;
(vii) for interest of assignee of land-revenue.âIn suits for the interest of an assignee of land-revenueâfifteen times his net profits as such for the year next before the date of presenting the plaint;
(viii) to set aside an attachment.âIn suits to set aside an attachment of land or of an interest in land or revenueâ according to the amount for which the land or interest was attached :
Provided that, where such amount exceeds the value of the land or interest, the amount of fee shall be computed as if the suits were for the possession of such land or interest;
(ix) to redeem.âIn suits against a mortgagee for the recovery of the property mortgaged; to foreclose.âand in suits by a mortgagee to foreclose the mortgage, or, where the mortgage is made by conditional sale, to have the sale declared absoluteâ according to the principal money expressed to be secured by the instrument of mortgage;
(x) for specific performance.âIn suits for specific performanceâ
(a) of a contract of saleâaccording to the amount of the consideration;
(b) of a contract of mortgageâaccording to the amount agreed to be secured;
(c) of a contract of leaseâaccording 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 awardâaccording to the amount or value of the property in dispute;
(xi) between landlords and tenants.âIn the following suit between landlord and tenants;
(a) for the delivery by a tenant of the counterpart of a lease,
(b) to enhance the rent of a tenant having a right of occupancy,
(c) for the delivery by a landlord of a lease.
(cc) for the recovery of immovable property from a tenant, including a tenant holding over after the determination of a tenancy,
(d) to contest a notice of ejectment,
(e) to recover the occupancy of immovable property from which a tenant has been illegally ejected by the landlord, and
(f) for abatement of rentâ
according to the amount of the rent of the immovable property to which the suit refers, payable for the year next before the date of presenting the plaint.
The amount of fee payable under this Act on a memorandum of appeal against an order relating to compensation under any Act for the time being in force for the acquisition of land for public purposes, shall be computed according to the difference between the amount awarded and the amount claimed by the appellant.
If the Court sees reason to think that the annual net profits or the market-value of any such land, house or garden as is mentioned in Section 7, paragraphs 5 and 6, have or has been wrongly estimated, the Court may, for the purpose of computing the fee payable in any suit therein mentioned, issue a commission to any proper person directing him to make such local or other investigation as may be necessary, and to report thereon to the Court.
(i) If in the result of any such investigation the Court finds that the net profits or market value have or has been wrongly estimated, the Court, if the estimation has been excessive, may in its discretion, refund the excess paid as such fee; but, if the estimation has been insufficient, the Court shall require the plaintiff to pay so much additional fee as would have been payable had to said market-value or net profits been rightly estimated.
(ii) In such caseâ
(a) the suit shall be stayed until the additional fee is paid and if the additional fee is not paid within such time as the court shall fix, the suit shall be dismissed; and whether the additional fee is or is not paid,
(b) the Court may, if it is of opinion that the estimate has been grossly insufficient, further order that the expenses of the commission, or such portion thereof as the Court may think reasonable, be paid by the party in fault to the Government, and the order so made shall have the force and effect of a decree passed by the Court.
(iii) [Repealed].
In suits for mesne profits or for immovable property and mesne profits, or for an account, if the profits or amount decreed are or in excess of the profits claimed or the amount at which the plaintiff valued the relief sought, the decree shall not be executed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits or amount so decreed shall have been paid to the proper officer.
Where the amount of mesne profits is to be ascertained in the course of the execution of the decree, if the profits so ascertained exceed the profits claimed, the further execution of the decree shall be stayed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits so ascertained is paid. If the additional fee is not paid within such time as the Court shall fix, the suit shall be dismissed.
(i) Every question relating to valuation for the purpose of determining the amount of any fee chargeable under this Chapter on a plaint or memorandum of appeal shall be decided by the Court in which such plaint or memorandum, as the case may be is filed, and such decision shall be final as between the parties to the suit.
(ii) But whenever any such suit comes before a Court of appeal, reference or revision, if such Court considers that the said question has been wrongly decided, to the detriment of the revenue, it shall require the party by whom such fee has .been paid to pay so much additional fee as would have been payable had the question been rightly decided, and the provisions of Section 10, paragraph (ii), shall apply.
If an appeal or plaint, which has been rejected by the lower Court on any of the grounds mentioned in the Code of Civil Procedure, 1908, is ordered to be received, or if a suit is remanded in appeal under Order XLI, Rule 23 of the First Schedule to that Code for a second decision by the lower Court, the Appellate Court shall grant to the appellant a certificate, authorizing him to receive back from the Collector the full amount of fee paid on the memorandum of appeal:
Provided that if, in the case of a remand in appeal, the order of remand shall not cover the whole of the subject-matter of the suit, the certificate so granted shall not authorize the appellant to receive back more than so much fee as would have been originally payable on the part or parts of such subject-matter in respect whereof the suit has been remanded.
Where an application for review of judgment is presented on or after the ninetieth day from the date of the decree, the Court unless the delay was caused be the appellants laches, may, in its discretion, grant him a certificate authorising him to receive back from the Collector so much of the fee paid on the application as exceeds the fee which would have been payable had it been presented before such day.
Where an application for a review of judgment is admitted, and where, on the rehearing, the Court reverses or modifies its former decision on the ground of mistake in law or fact, the applicant shall be entitled to a certificate from the Court authorizing him to receive back from the Collector so much of the fee paid on the application as exceeds the fee payable on any other application to such Court under the Second Schedule to this Act, No. 1, Clause (b) or Clause (d).
But nothing in the former part of this section shall entitle 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.
[Rep. by the Code of Civil Procedure, 1908 (Act 5 of 1908; Section 156 and Schedule V.]
Where a suit embraces two or more distinct subjects, the plaint or memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the plaints or memoranda of appeal in suits embracing separately each of such subjects would be liable under this Act.
Nothing in the former part of this section shall be deemed to affect the power conferred by Order II, Rule 6 of the First Schedule to the Code of Civil Procedure, 1908.
When the first or only examination of a person who complains of the offence of wrongful confinement, or of wrongful restraint, or of any offence other than an offence for which police officers may arrest without a warrant, and who has not already presented a petition on which a fee has been levied under this Act, is reduced to writing under the provisions of the Code of Criminal Procedure, the complainant shall pay a fee of one rupee, unless the Court thinks fit to remit such payment.
The probate of the will, or the letters of administration of the effects, of any person deceased heretofore or thereafter granted shall be deemed valid and available by its executors or administrators for recovering, transferring or assigning any moveable or immoveable property whereof or whereto the deceased was possessed or entitled, either wholly or partly as a trustee, notwithstanding the amount or value of such property is not included in the amount or value of the estate in respect of which a court-fee was paid on such ~probate or letters of administration.
Where any person on applying for probate or letters of administration has estimated the estate of the deceased to be of less value than the same has afterwards proved to be, and has in consequence paid too low a court-fee thereon the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted may, on the value of the estate of the deceased being verified by the 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 if it or they is or are produced after one year from such date, of twenty times, such proper court-fee, without any deduction of the court-fee originally paid on such probate or letters:
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 law a court-fee was at first paid on the probate or letters, and if the said authority is satisfied that such fee was paid in consequence of a mistake or of its not being known at the time that some particular part of the estate belonged to the deceased, and without any intention of fraud or to delay the payment of the proper court-fee, the said authority may remit the said penalty, and cause the probate or letters to be duly stamped on payment only of the sum wanting to make up the fee which should have been at first paid thereon.
In the case of letters of administration on which too low a court-fee has been paid at first, the said authority shall not cause the same to be duly stamped in manner aforesaid until the administrator has given such security to the Court by which the letters of administration have been granted as ought by law to have been given on the granting thereof in case the full value of the estate of the deceased had been then ascertained;
Whenever it is proved to the satisfaction of the Authority that an executor of administrator has paid debts due from the deceased to such an amount as, being deducted out of the amount or value of the estate, reduces the same to a sum which, if it had been the whole gross amount or value of the estate, would have occasioned a less court-fee to be paid on the probate or letters of administration granted in respect of such estate than has been actually paid thereon under this Act, such Authority may return the difference, provided the same be claimed within three years after the date of such probate or letters.
But when, by reason of any legal proceeding, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available, and in consequence thereof the executor or administrator is prevented from claiming the return of such difference within the said term of three years, the said Authority may allow such further time for making the claim as may appear to be reasonable under the circumstances.
Nothing in Section 6 or Section 28 shall apply to probates or letters of administration.
Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue Authority for the local area in which the probate or letters has or have been granted,
and delivers to such Authority a particular inventory and valuation of the property o f the deceased, verified by affidavit or affirmation.
and if such Authority is satisfied that a greater fee was paid on the probate or letter s than the law required, the said Authority mayâ
(a) cancel the stamp on the probate or letters, if such stamp has not been already cancelled;
(b) substitute another stamp for denoting the court-fee which should have been paid thereon; and
(c) make an allowance for the difference between them as in the case of spoiled stamps, or repay the same in money, at his discretion.
(1) No order entitling the petitioner to the grant of probate or letters of administration shall be made upon an application for such grant until the petitioner has filed in the Court a valuation of the property in the form set forth in the Third Schedule, and the Court is satisfied that the fee mentioned in No. 11 of the First Schedule has been paid on such valuation.
(2) The grant of probate or letters of administration shall not be delayed by reason of any motion made by the Collector under Section 19-H, sub-section (4).
(1) Any excess fee found to be payable on an inquiry held under Section 19-H, sub-section (6), and any penalty or forfeiture under Section 19-G may, on the certificate of the Chief Controlling Revenue-Authority be covered 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 part of any such penalty or forfeiture as aforesaid, or any part of any penalty under Section 19-E or of any court-fee under Section 19-E in excess of the full court-fee which ought to have been paid.
Where too low a court-fee has been paid on any probate or letters of administration in consequence of any mistake, or of its not being known at the time that some particular part of the estate belonged to the deceased, if any executor or administrator acting under such probate or letters does not, within six months after the discovery of the mistake or of any effects not known at the time to have belonged to the deceased, apply to the said authority and pay what is wanting to make up the court-fee which ought to have been paid at first on 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.
Nothing contained in this Act shall render the following documents chargeable with any fee:
(i) Power-of-attorney to institute or defend a suit when executed by a member of any of the Aimed Forces of the Union not in civil employment.
* * * * * * * * *
(ii) Written statements called for by the Court after the first-hearing of a suit.
* * * * * * * * *
(viii) Probate of a will and letters of administration, where the amount or value of the property in respect of which the probate or letters shall be granted does not exceed one thousand rupees.
* * * * * * * * *
(x) Application relating to supply for irrigation of water belonging to Government,
(xi) Application for leave to extend cultivation, or to relinquish land, when presented to an officer of land-revenue by a person holding under direct engagement with Government land of which the revenue is settled, but not permanently.
(xii) Application for service of notice of relinquishment of land or of enhancement of rent.
(xiii) Written authority to an agent to distrain.
(xiv) First application (other than a petition containing a criminal charge or information) for the summons of a witness or other person to attend either to give evidence or to produce a document, or in respect of the production or filing of an exhibit not being an affidavit made by the immediate purpose of being produced in Court.
(xv) Bail-bonds in criminal cases, recognizances to prosecute or give evidence, and recognizance for personal appearance or otherwise.
(xvi) Petition, application, charge or information respecting any offence, when presented, made or laid to or before a police officer.
(xvii) Petition by a prisoner or other person in duress or under restraint of any Court or its officers.
(xviii) Complaint of a public servant (as defined in the Indian Penal Code (45 of 1860), a municipal officer, or an officer or servant of a Railway Company.
(xix) Application for permission to cut timber in Government forests, or otherwise relating to such forests.
(xx) Application for the payment of money due by Government to the applicant.
(xxi) Petition of appeal against any municipal tax.
(xxii) Applications for compensation under any law for the time being in force relating to the acquisition of property for public purposes.
* * * * * * * *
CHAPTER III-A
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES
OF ADMINISTRATION
(1) Where an application for probate or letters of administration is made to any Court other than the Court of the Judicial Commissioner for Manipur, the Court shall cause notice of the application to be given to the Collector.
(2) Where such an application as aforesaid is made to the Court of the Judicial Commissioner for Manipur, that Court shall cause notice of the application to be given to the Chief Controlling Revenue-Authority.
(3) The Collector within the local limits of whose revenue-jurisdiction the property of the deceased or any part thereof is, may at any time inspect or cause to be inspected, and take or cause to be taken copies of, the record of any case in which application for probate or letters of administration has been made; and if, on such inspection or otherwise, he is of opinion that the petitioner has under-estimated the value of the property of the deceased, the Collector may, if he thinks fit, require the attendance of the petitioner (either in person or by agent) and take evidence and inquire into the matter in such manner as he may think fit, and, if he is still of opinion that the value of the property has been under-estimated, may require the petitioner to amend the valuation.
(4) If the petitioner does not amend the valuation to the satisfaction of the Collector, the Collector may move the Court before which the application for probate or letters of administration was made, to hold an inquiry into the true value of the property:
Provided that no such motion shall be made after the expiration of six months from the date of the exhibition of the inventory required by Section 317 of the Indian Succession Act, 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 true value, as near as may be, at which the property of the deceased should have been estimated. The Collector shall be deemed to be a party to the inquiry.
(6) For the purposes of any such inquiry, the Court or person authorized by the Court to hold the inquiry may examine the petitioner for probate or letters of administration on oath (whether in person or by commission), and may take such further evidence as may be produced to prove the true value of the property. The person authorised as aforesaid to hold the inquiry shall return to the Court the evidence taken by him and report the result of the inquiry, and such report as the evidence so taken shall be evidence in the proceeding, and the Court may record a finding to accordance with the report, unless it is satisfied that it is erroneous.
(7) The finding of the Court recorded under sub-section (5) shall be final, but shall not bar the entertainment and disposal by the Chief Controlling Revenue-Authority of any application under Section 19-E.
(8) The Chief Commissioner may make rules for the guidance of Collectors in the exercise of the powers conferred by sub-section (3).
Whenever a grant of probate or letters of administration has been or is made in respect of the whole of the property belonging to an estate, and the full fee chargeable under this Act has been or is paid thereon, no fee shall be chargeable under the same Act when a like grant is made in respect of the whole or an) 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.
The Court of the Judicial Commissioner for Manipur shall, as soon as may be, make rules as to the following matters:
(i) The fees chargeable for t-he serving and executing processes issued by such Court in its appellate jurisdiction, and by the other Civil and Revenue Courts established within the local limits of jurisdiction;
(ii) the fees chargeable for serving and executing processes issued by the Criminal Courts established within such limits in the case of offence other than offences for which police officer may arrest without a warrant; and
(iii) the remuneration of the peons and all other persons employed by leave of a Court in the service or execution of processes.
The Court of the Judicial Commissioner for Manipur may from time to time alter and add to the rules so made.
Confirmation and publication of rules.âAll such rules, alterations and additions shall, after being confirmed by the Chief Commissioner, be published in the official Gazette, and shall thereupon have the force of law.
Until such rules shall be so made and published, the fees now leviable for serving and executing processes shall continue to be levied, and shall be deemed to be fees leviable under this Act.
A table in the English and Vernacular languages showing the fees chargeable for such service and execution, shall be exposed to view in a conspicuous part of each Court.
Subject to rules to be made by the Court of the Judicial Commissioner for Manipur and approved by the Chief Commissioner, every District Judge and every Magistrate of a District shall fix, and may from time to time, alter, the number of peons necessary to be employed for the service and execution of processes issued out of his Court and each of the Courts subordinate thereto.
Number of peons in Mufassil Small Cause Courts.âAnd for the purposes of this section, every Court of Small Cause established under Section 5 of the Provincial Small Cause Courts Act, 1887 shall be deemed to be subordinate to the Court of the District Judge.
Subject to rules to be framed by the Chief Controlling Revenue Authority and approved by the Chief Commissioner, every officer performing 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.
All fees referred to in Section 3 or chargeable under this Act shall be collected by stamps.
Stamps used to denote any fees chargeable under this Act shall be impressed or otherwise, or partly impressed and partly adhesive, as the Central Government may, by notification in the official Gazette from time to time, direct.
The Central Government may, from time to time made rules for regulatingâ
(a) the supply to be used under this Act;
(b) the number of stamps to be used for denoting any fee chargeable under this Act;
(c) the renewal of damaged or spoiled stamps; and
(d) the keeping of accounts of all stamps used under this Act:
Provided that, in the case of stamps used under Section 3 in the Court of the Judicial Commissioner for Manipur, such rules shall be made with the concurrence of the Judicial Commissioner.
All such rules shall be published in the official Gazette, and shall thereupon have the force of law.
No document which ought to bear a stamp under the Act shall be of any validity, unless and until it is properly stamped.
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 Court of the Judicial Commissioner for Manipur, the Judicial Commissioner 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.
Where any such document is amended in order merely to correct a mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp.
No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled.
Such officer as the Court or the head of the office may from time to time appoint shall, on receiving any such document, forthwith effect such cancellation by punching out the 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.
Admission in criminal cases of documents for which proper fee has not been paid.âWhenever the filing or exhibition in a Criminal Court of a document in respect of which the proper fee has not been paid is, in the opinion of the presiding Judge, necessary to prevent a failure of justice, nothing contained in Section 4 or Section 6 shall be deemed to prohibit such filing or exhibition.
(1) The Central Government may, from time to time, make rules for regulating the sale of stamps to be used under this Act, the persons by whom alone such sale is to be conducted, and the duties and remuneration of such persons.
(2) All such rules shall be published in the official Gazette, and shall thereupon have the force of law.
(3) Any person appointed to sell stamps who disobeys any rule made under this section, and any person not so appointed who sells or offers for sale any stamp, shall be punished with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.
The Central Government may, from time to time, by notification in the official Gazette, reduce or remit, in the whole or in any part of the Union territory of Manipur all or any of the fees mentioned in the First and Second Schedules to this Act annexed, and may in like manner cancel or vary such order.
Nothing in Chapters II and V of this Act applies to the fees which any officer of the Court of the Judicial Commissioner for Manipur is allowed to receive in addition to a fixed salary.
SCHEDULE I
AD VALOREM FEES
Number Proper fee
(1) (2) (3)
"1 Plaint, written statement pleading When the amount or value of Fifty naye paise
a set-off or counter-claim or the subject-matter in dispute
memorandum of appeal (nor otherwise does not exceed one hundred rupees, for every five rupees
provided for in this Act) or of cross or part thereof of such amount
objection presented to any Civil or or value
Revenue Court except those mentioned and
in Section 3. When such amount or value One rupee and
exceeds one hundred rupees, seventy-five naye paise.
for every ten rupees or part
thereof, in excess of one
hundred rupees up to one hundred
and fifty rupees
and
When such amount or value One rupee and twenty
exceeds one hundred and fifty naye paise.
rupees, for every ten rupees, or
part thereof up to one hundred
rupees
and
When such amount or value Seven rupees and fifty
exceeds one thousand rupees, for naye paise
every one hundred rupees, or
part thereof in excess of one
thousand rupees up to seven
thousand five hundred rupees
and
When such amount or value Fifteen rupees,
exceeds seven thousand five
hundred rupees, for every two
hundred and fifty rupees, or
part thereof, in excess of
seven thousand five hundred
rupees up to ten thousand
rupees
and
When such amount or value Twenty-two rupees fifty
exceeds ten thousand rupees, naye paise.
for every five hundred rupees,
or part thereof, in excess of
ten thousand rupees, up to
twenty thousand rupees.
and
When such amount or value Thirty rupees.
exceeds twenty thousand
rupees, or every one thousand
rupees, or part thereof, in excess
of twenty thousand rupees up
to fifty thousand rupees
and
When such amount or value Thirty-seven rupees and
exceeds fifty thousand rupees, fifty naye paise:
for every five thousand rupees,
or part thereof in excess of "fifty
thousand rupees: Provided that
maximum fee leviable on a plaint
or memorandum of appeal shall
not exceed ten thousand rupees.
Plaint in a suit for possession A fee of one-half the
under the Specific Relief Act, amount prescribed in the
1877, Section 9 foregoing scale.
4. Application for review of The fee leviable on the
judgment, if presented on or plaint or memorandum of
after the ninetieth day from the appeal.
day of the decree
5. Application for review of One-half of the fee
judgment, if presented before leviable on the plaint or
the ninetieth day from the date memorandum of appeal.
of the decree
6. Copy or translation of a When such judgment or order
judgment or order not being, is passed by any Civil Court
or having the force, of a decree other than the Court of the
Judicial Commissioner for
Manipur, or by the Presiding
Officer of any Revenue Court
or officer or by any other Judicial
or Executive Authority:
(a) if the amount or value of One rupee.
the subject-matter is fifty or less
than fifty rupees
(b) if such amount or value Two rupees.
exceeds fifty rupees
(c) when such judgment or Four rupees.
order is passed by the Court
of the Judicial Commissioner
for Manipur
7. Copy of a decree or order When such decree or order
having the force of a decree is made by any Civil Court
other than the Court of the
Judicial Commissioner for
Manipur, or by any Revenue
Courtâ
(a) if the amount or value Two rupees.
of the subject-matter of the
suit wherein such decree or
order is made is fifty or less
than fifty rupees
(b) if such amount or value Three rupees.
exceeds fifty rupees
(c) when such decree or order Seven rupees and fifty
is made by the Court of the naye paise.
Judicial Commissioner for
Manipur
8. Copy of any document (a) when the stamp-duty The amount of the duty
liable to stamp-duty under the chargeable on the original does chargeable on the original.
Indian Stamp Act, 1899 (Act not exceed one rupee
2 of 1899), when left by any One rupee and twenty
party to a suit or proceeding in (b) in any other case paise.
place of the original withdrawn
9. Copy of any revenue or For every three hundred and One rupee.
judicial proceeding or order not sixty words or fraction of
otherwise provided for by this three hundred and sixty words
Act, or copy of any account, statement, report or the like, taken out of any Civil or Criminal or Revenue Court or office or from the office of any Chief Officer charged with the executive administration of Division
***
11. Probate of a will or letters When the amount or value Two per centum.
of administration with or without of the property in respect of
will annexed which the grant of probate
or letters is made exceeds one
thousand rupees, on such
amount or value up to ten
thousand rupees
and
when such amount or value Three per centum.
exceeds ten thousand rupees, on the portion of such amount or value which is in excess of ten thousand rupees, up to fifty thousand rupees
and
when such amount or value Four per centum.
exceeds fifty thousand rupees, on the portion of such amount or value which is in excess of fifty thousand rupees, up to a lakh of rupees
and
when such amount or value Five per centum.
exceeds a lakh of rupees, on the portion of such amount or value which is in excess of a lakh of rupees up to two lakhs and fifty thousand rupees
and
when such amount or value Five-and-a-half per centum.
exceeds two lakhs and fifty thousand rupees, on the portion of such amount or value which is in excess of two lakhs and fifty thousand rupees up to three lakhs of rupees
and
when such amount or value Six per centum.
exceeds three lakhs of rupees, on the portion of such amount or value which is in excess of three lakhs of rupees up to four lakhs of rupees
and
when such amount or value Six-and-a-half per centum.
exceeds four lakhs of rupees, on the portion of such amount or value which is in excess of four lakhs of rupees up to five lakhs of rupees
and
when such amount or value Seven per centum.
exceeds five lakhs of rupees, on the portion of such amount or value which is in excess of five lakhs of rupees: Provided that when, after the grant of a certificate under the Indian Succession Act, 1925 or under the Regulation of the Bombay Code, No. 8 of 1827, in respect of any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable in respect of the latter grant shall be reduced by the amount of the fee paid in respect of the former grant.
12. Certificate under the Indian When the amount or value of any Two per centum on the
Succession Act, 1925 debt or security specified in the first ten thousand rupees.
Certificate under Section 374 of the Act exceeds one thousand rupees Three per centum on the next forty thousand rupees.
Four per centum on the next fifty thousand rupees.
Five per centum on the next one lakh and fifty thousand rupees.Five-and-a-half per centum on the next fifty thousand rupees.
Six per centum on the next one lakh of rupees.
Six-and-a-half per centum on the next one lakh of rupees.
and
Seven per centum on the remainder of such amount, or value.
and
When the aggregate amount or In respect of such portion of the aggregate amount or value as consists of the amount or value of debts or securities so specified, the fee hereinbefore provided in that behalf in this article.
value of any debt or securities specified in the certificate and of any debts or securities to which the certificate has been extended under Section 376 of the Act exceeds one thousand rupees
And
Three per centum on such portion of the first ten thousand rupees. Four and half per centum on such portion of the next forty thousand rupees. Six per centum on such portion of the next fifty thousand rupees. Seven and a half per centum on such portion of the next one lakh and fifty thousand rupees. Eight and a quarter per centum on such portion of the next fifty thousand rupees.
Nine per centum on such portion of the next one lakh of rupees.
Nine and three quarters per centum on such portion of the next one lakh of rupees.
and
Ten and a half per centum on such portion of the remainder of such aggregate amount or value as consists of the amount or value of debts or securities to which the certificate has been extended.
Note.â(1) The amount of debt is its amount including interest on the day on which the inclusion of the debts 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 dividends on, or for the negotiation or transfer of the security, or for both purposes the value of the security is its 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.
Table of rates of ad valorem fees leviable on the institution of suits
[See Section 4 of the Assam Court-Fees (Amendment) Act, 1958]
When the amount or value of the subject-matter exceeds (D #7;But does not exceed (2) #7;Proper fee (3) #7;
#7;Rs. #7;Rs. #7;Rs. #7;
#7;... #7;5 #7;0.50 #7;
#7;5 #7;10 #7;1.00 #7;
#7;10 #7;15 #7;1.50 #7;
#7;15 #7;20 #7;2.00 #7;
#7;20 #7;25 #7;2.50 #7;
#7;25 #7;30 #7;3.00 #7;
#7;30 #7;35 #7;3.50 #7;
#7;35 #7;40 #7;4.00 #7;
#7;40 #7;45 #7;4.50 #7;
#7;45 #7;50 #7;5.00 #7;
#7;50 #7;55 #7;5.50 #7;
#7;55 #7;60 #7;6.00 #7;
#7;60 #7;65 #7;6.50 #7;
#7;65 #7;70 #7;7.00 #7;
#7;70 #7;75 #7;7.50 #7;
#7;75 #7;80 #7;8.00 #7;
#7;80 #7;85 #7;8.50 #7;
#7;85 #7;90 #7;9.00 #7;
#7;90 #7;95 #7;9.50 #7;
#7;95 #7;100 #7;10.00 #7;
#7;100 #7;110 #7;11.75 #7;
#7;110 #7;120 #7;13.50 #7;
#7;120 #7;130 #7;15.25 #7;
#7;130 #7;140 #7;17,00 #7;
#7;140 #7;150 #7;18.75 #7;
#7;150 #7;160 #7;19.95 #7;
#7;160 #7;170 #7;21.15 #7;
#7;170 #7;180 #7;22.35 #7;
#7;180 #7;190 #7;23.55 #7;
#7;190 #7;200 #7;24.75 #7;
#7;200 #7;210 #7;25.95 #7;
#7;210 #7;220 #7;27.15 #7;
#7;220 #7;230 #7;28:35 #7;
#7;230 #7;240 #7;29.55 #7;
#7;240 #7;250 #7;30.75 #7;
#7;250 #7;260 #7;31.95 #7;
#7;260 #7;270 #7;33.15 #7;
#7;270 #7;280 #7;34.35 #7;
#7;280 #7;290 #7;35.55 #7;
#7;290 #7;300 #7;36.75 #7;
#7;300 #7;310 #7;37.95 #7;
#7;310 #7;320 #7;39.15 #7;
#7;320 #7;330 #7;40.35 #7;
#7;330 #7;340 #7;41.55 #7;
#7;340 #7; 350 #7;42.75 #7;
#7;350 #7;360 #7;43.95 #7;
#7;360 #7;370 #7;45.15 #7;
#7;370 #7;380 #7;46.35 #7;
#7;**380 #7;390 #7;47.55 #7;
#7;390 #7;400 #7;48.75 #7;
#7;400 #7;410 #7;49.95 #7;
#7;410 #7;420 #7;51.15 #7;
#7;420 #7;430 #7;52.35 #7;
#7;430 #7;440 #7;53.55 #7;
#7;440 #7;450 #7;54.75 #7;
#7;450 #7;460 #7;55.95 #7;
#7;460 #7;470 #7;57.15 #7;
#7;470 #7;480 #7;58.35 #7;
#7;480 #7;490 #7;59.55 #7;
#7;490 #7;500 #7;60.75 #7;
#7;500 #7;510 #7;61.95 #7;
#7;510 #7;520 #7;63.15 #7;
#7;520 #7;530 #7;64.35 #7;
#7;530 #7;540 #7;65.55 #7;
#7;540 #7;550 #7;66.75 #7;
#7;550 #7;560 #7;67.95 #7;
#7;560 #7;570 #7;69.15 #7;
#7;570 #7;580 #7;70.35 #7;
#7;580 #7;590 #7;71.55 #7;
#7;590 #7;600 #7;72.75 #7;
#7;600 #7;610 #7;73.95 #7;
#7;610 #7;620 #7;75.15 #7;
#7;620 #7;630 #7;76.35 #7;
#7;630 #7;640 #7;77.55 #7;
#7;640 #7;650 #7;78.75 #7;
#7;650 #7;660 #7;79.95 #7;
#7;660 #7;670 #7;81.15 #7;
#7;670 #7;680 #7;82.35 #7;
#7;680 #7;690 #7;83.55 #7;
#7;690 #7;700 #7;84.75 #7;
#7;700 #7;710 #7;85.95 #7;
#7;710 #7;720 #7;87.15 #7;
#7;720 #7;730 #7;88.35 #7;
#7;730 #7;740 #7;89.55 #7;
#7;740 #7;750 #7;90.75 #7;
#7;750 #7;760 #7;91.95 #7;
#7;760 #7;770 #7;93.15 #7;
#7;770 #7;780 #7;94.35 #7;
#7;780 #7;790 #7;95.55 #7;
#7;790 #7;800 #7;96.75 #7;
#7;800 #7;810 #7;97.95 #7;
#7;810 #7;820 #7;99.15 #7;
#7;820 #7;830 #7;100.35 #7;
#7;830 #7;840 #7;101.55 #7;
#7;840 #7;850 #7;102.75 #7;
#7;850 #7;860 #7;103.95 #7;
#7;860 #7;870 #7;105.15 #7;
#7;870 #7;880 #7;106.35 #7;
#7;880 #7;890 #7;107.55. #7;
#7;890 #7;900 #7;108.75 #7;
#7;900 #7;910 #7;109.95 #7;
#7;910 #7;920 #7;111.15 #7;
#7;920 #7;930 #7;112.35 #7;
#7;930 #7;940 #7;113.55 #7;
#7;940 #7;950 #7;114.75 #7;
#7;950 #7;960 #7;115.95 #7;
#7;960 #7;970 #7;117.15 #7;
#7;970 #7;980 #7;118.35 #7;
#7;980 #7;990 #7;119.55 #7;
#7;990 #7;1.000 #7;120.75 #7;
#7;1,000 #7;1,100 #7;128.25 #7;
#7;1,100 #7;1,200 #7;135.75 #7;
#7;1,200 #7;1,300 #7;143.25 #7;
#7;1 ,300 #7;1,400 #7;150.75 #7;
#7;1 ,400 #7;1,500 #7;158.25 #7;
#7;1,500 #7;1,600 #7;165.75 #7;
#7;1,600 #7;1,700 #7;173.25 #7;
#7;1,700 #7;1,800 #7;180.75 #7;
#7;1,800 #7;1 ,900 #7;188.25 #7;
#7;1,900 #7;2,000 #7;190.75 #7;
#7;2,000 #7;2,100 #7;203.25 #7;
#7;2,100 #7;2,200 #7;210.75 #7;
#7;2,200 #7;2,300 #7;218.25 #7;
#7;2,300 #7;2;400 #7;225.75 #7;
#7;2,400 #7;2,500 #7;233.25 #7;
#7;2,500 #7;2,600 #7;240.75 #7;
#7;2,600 #7;2,700 #7;248^25 #7;
#7;2,700 #7;2,800 #7;255.75 #7;
#7;2,800 #7;2,900 #7;263.25 #7;
#7;2,900 #7;3,000 #7;270.75 #7;
#7;3,000 #7;3,100 #7;278.25 #7;
#7;3,100 #7;3,200 #7;285.75 #7;
#7;3,200 #7;3,300 #7;293.25 #7;
#7;3,300 #7;3.400 #7;300.75 #7;
#7;3,400 #7;3,500 #7;308.25 #7;
#7;3,500 #7;3,600 #7;315.75 #7;
#7;3,600 #7;3,700 #7;323.25 #7;
#7;3,700 #7;3,800 #7;330.75 #7;
#7;3,800 #7;3,900 #7;338.25 #7;
#7;3,900 #7;4,000 #7;345.75 #7;
#7;4,000 #7;4,100 #7;353.25 #7;
#7;4,100 #7;4,200 #7;360.75 #7;
#7;4,200 #7;4,300 #7;368.75 #7;
#7;4,300 #7;4,400 #7;375.75 #7;
#7;4,400 #7;4,500 #7;383.25 #7;
#7;4,500 #7;4,600 #7;390.75 #7;
#7;4,600 #7;4,700 #7;398.25 #7;
#7;4,700 #7;4,800 #7;405.75 #7;
#7;4,800 #7;4,900 #7;413.25 #7;
#7;4,900 #7;5,000 #7;420.75 #7;
#7;5,000 #7;5,100 #7;428.25 #7;
#7;5,100 #7;5,200 #7;435.75 #7;
#7;5,200 #7;5,300 #7;443.25 #7;
#7;5,300 #7;5,400 #7;450.75 #7;
#7;5,400 #7;5,500 #7;458.25 #7;
#7;5,500 #7;5,600 #7;465.75 #7;
#7;5,600 #7;5.700 #7;473.25 #7;
#7;5,700 #7;5,800 #7;480.75 #7;
#7;5,800 #7;5,900 #7;488.25 #7;
#7;5,900 #7;6,000 #7;495.75 #7;
#7;6,000 #7;6,100 #7;503.25 #7;
#7;6,100 #7;6.200 #7;510.75 #7;
#7;6,200 #7;6,300 #7;518.25 #7;
#7;6,300 #7;6,400 #7;525.75 #7;
#7;6,400 #7;6,500 #7;533.25 #7;
#7;6,500 #7;6,600 #7;540.75 #7;
#7;6,600 #7;6,700 #7;548.25 #7;
#7;6,700 #7;6,800 #7;555.75 #7;
#7;6,800 #7;6,900 #7;563.25 #7;
#7;6,900 #7;7,000 #7;570.75 #7;
#7;7,000 #7;7,100 #7;578.25 #7;
#7;7,100 #7;7,200 #7;585.25 #7;
#7;7,200 #7;7,300 #7;593.25 #7;
#7;7,300 #7;7,400 #7;600.75 #7;
#7;7,400 #7;7,500 #7;608.25 #7;
#7;7,500 #7;7,750 #7;623.25 #7;
#7;7,750 #7;8,000 #7;638.25 #7;
#7;8,000 #7;8,250 #7;653.25 #7;
#7;8,250 #7;8,500 #7;668.25 #7;
#7;8,500 #7;8,750 #7;683.25 #7;
#7;8,750 #7;9,000 #7;698.25 #7;
#7;9,000 #7;9,250 #7;713.25 #7;
#7;9,250 #7;9,500 #7;728.25 #7;
#7;9,500 #7;9,750 #7;743.25 #7;
#7;9,750 #7;10,000 #7;758.25 #7;
#7;10,000 #7;10,500 #7;780.75 #7;
#7;10,500 #7;11,000 #7;803.25 #7;
#7;11,000 #7;11,500 #7;825.75 #7;
#7;11,500 #7;12.000 #7;848.25 #7;
#7;12,000 #7;12.500 #7;870.75 #7;
#7;12,500 #7;13.000 #7;893.25 #7;
#7;13,000 #7;13.500 #7;915.75 #7;
#7;13.SOO #7;14,000 #7;938.25 #7;
#7;14,000 #7;14,500 #7;960.75 #7;
#7;14,500 #7;15,000 #7;983.25 #7;
#7;15,000 #7;15,500 #7;1,005.75 #7;
#7;15,500 #7;16,000 #7;1,028.25 #7;
#7;16,000 #7;16,500 #7;1,050.75 #7;
#7;16,500 #7;17,000 #7;1,073.25 #7;
#7;17,000 #7;17,500 #7;1,095.75 #7;
#7;17,500 #7;18,000 #7;1,118.25 #7;
#7;18,000 #7;18,500 #7;1,140.75 #7;
#7;18,500 #7;19,000 #7;1,163.25 #7;
#7;19,000 #7;19,500 #7;1,185.75 #7;
#7;19,500 #7;20,000 #7;1,208.25 #7;
#7;20,000 #7;21,000 #7;1,238.25 #7;
#7;21,000 #7;22,000 #7;1,268.25 #7;
#7;22,000 #7;23,000 #7;1,298.25 #7;
#7;23,000 #7;24,000 #7;1,328.25 #7;
#7;24,000 #7;25,000 #7;1,358.25 #7;
#7;25,000 #7;26,000 #7;1,388.25 #7;
#7;26,000 #7;27,000 #7;1,418.25 #7;
#7;27,000 #7;28,000 #7;1,448.25 #7;
#7;28,000 #7;29,000 #7;1,478.25 #7;
#7;29,000 #7;30,000 #7;1,508.25 #7;
#7;30,000 #7;31,000 #7;1,538.25 #7;
#7;31 ,000 #7;32,000 #7;1,568.25 #7;
#7;32,000 #7;33,000 #7;1,598.25 #7;
#7;33,000 #7;34,000 #7;1,628.25 #7;
#7;34,000 #7;35,000 #7;1,658.25 #7;
#7;35,000 #7;36,000 #7;1,688.25 #7;
#7;36,000 #7;37,000 #7;1,718.25 #7;
#7;37,000 #7;38,000 #7;1,748.25 #7;
#7;38,000 #7;39,000 #7;1,778.25 #7;
#7;39,000 #7;40,000 #7;1,808.25 #7;
#7;40,000 #7;41,000 #7;1,838.25 #7;
#7;41,000 #7;42,000 #7;1,868.25 #7;
#7;42,000 #7;43,000 #7;1,898.25 #7;
#7;43,000 #7;44,000 #7;1,928.25 #7;
#7;44,000 #7;45,000 #7;1,958.25 #7;
#7;45,000 #7;46,000 #7;1,988.25 #7;
#7;46,000 #7;47,000 #7;2,018.25 #7;
#7;47,000 #7;48,000 #7;2,048.25 #7;
#7;48,000 #7;49,000 #7;2,078.25 #7;
#7;49,000 #7;50,000 #7;2,108.25 #7;
#7;50,000 #7;55,000 #7;2,145.75 #7;
#7;55,000 #7;60,000 #7;2,183.25 #7;
#7;60,000 #7;65,000 #7;2,220.75 #7;
#7;65,000 #7;70,000 #7;2,258.25 #7;
#7;70,000 #7;75,000 #7;2,295.75 #7;
#7;75,000 #7;80,000 #7;2.333.25 #7;
#7;80,000 #7;85,000 #7;2,370.75 #7;
#7;85,000 #7;90,000 #7;2,408.25 #7;
#7;90,000 #7;95,000 #7;2,445.75 #7;
#7;95,000 #7;1,00,000 #7;2,483.25 #7;
#7;1,00,000 #7;1,05,000 #7;2,520.75 #7;
#7;1,05,000 #7;1,10,000 #7;2,558.25 #7;
#7;1,10,000 #7;1,15,000 #7;2,595.75 #7;
#7;1,15,000 #7;1,20,000 #7;2,633.25 #7;
#7;1,20,000 #7;1,25,000 #7;2,670.75 #7;
#7;1,25,000 #7;1,30,000 #7;2,708.25 #7;
#7;1,30,000 #7;1,35,000 #7;2,745.75 #7;
#7;1,35,000 #7;1,40,000 #7;2,783.25 #7;
#7;1,40,000 #7;1,45,000 #7;2,820.75 #7;
#7;1,45,000 #7;1,50,000 #7;2,858.25 #7;
#7;1,50,000 #7;1,55,000 #7;2,895.75 #7;
#7;1,55,000 #7;1,60,000 #7;2,933.25 #7;
#7;1,60,000 #7;1,65,000 #7;2,970.75 #7;
#7;1,65,000 #7;1,70,000 #7;3,008.25 #7;
#7;1,70,000 #7;1,75,000 #7;3,045.75 #7;
#7;1,75,000 #7;1,80,000 #7;3,083.25 #7;
#7;1,80,000 #7;1,85,000 #7;3,120.75 #7;
#7;1,85,000 #7;1,90,000 #7;3,158.25 #7;
#7;1,90,000 #7;1,95,000 #7;3,195.75 #7;
#7;1,95,000 #7;2,00,000 #7;3,233.25 #7;
#7;2,00,000 #7;2,05,000 #7;3,270.75 #7;
#7;and the fee increases at the rate of thirty-seven rupees and fifty naye paise for every five thousand rupees or part thereof, up to a maximum fee of ten thousand rupees, for example â
#7;When the amount or value of the subject matter exceeds
#7;But does not exceed
#7;Proper fee
#7;(1)
#7;(2)
#7;(3)
#7;Rs
#7;Rs.
#7;Rs.
#7;
#7;3,00,000 #7;3.983.25 #7;
#7;
#7;4,00,000 #7;4,733,25 #7;
#7;
#7;5,00,000 #7;5,483.25 #7;
#7;
#7;6,00,000 #7;6,233.25 #7;
#7;
#7;7,00,000 #7;6,983.25 #7;
#7;
#7;8,00,000 #7;7,733.25 #7;
#7;
#7;9,00,000 #7;8,483.25 #7;
#7;
#7;10,00,000 #7;9,233.25 #7;
#7;
#7;11,00,000 #7;9,983.25 #7;
#7;
#7;11,05,000 #7;10,020.75 #7;
SCHEDULE II
Fixed Fees
Number Proper Fee
1. Application or Petition
(a) When presented to any officer of the Customs or Excise Department or to any Magistrate by any person having dealings with the Government, and when the subject-matter of such application relates exclusively to those dealings; or when presented to any Municipal Board or other local authority constituted under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such conservancy or improvement; or when presented to any Civil Court other than a principal Civil Court of original jurisdiction, or to any Court of Small Causes established under Section 5 of the Provincial Small Cause Courts Act, 1887, or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of the subject-matter is less than fifty rupees; or when presented to any Civil, Criminal or Revenue Court, or to any Board or executive officer for the purpose of obtaining a copy or translation of any judgment, decree or order passed by such Court, Board or office, or of any other document on record in such Court or Office. Fifty naye paise
(b) When presented in a Regional Transport Authority or State Transport Authority containing a prayer for permit for Contract Carriage, Stage Carriage, Private Carrier or Public Carrier or for any other purpose Seven rupees and fifty naye paise
(c) when containing a complaint or charge of any offence other than an offence for which police officer may, under the Criminal Procedure Code, arrest without warrant and presented to any Criminal Court; or when presented to a Civil, Criminal or Revenue Court, or to a Collector or any revenue officer having jurisdiction equal or subordinate to a Collector, or to any Magistrate in his executive capacity, and not otherwise provided for by this Act, or to deposit in Court as revenue or rent; or for determination by a Court of the amount of compensation to be paid by a landlord to his tenant; or when presented to a Collector or other officer making a settlement of land revenue, or to the Chief Commissioner relating to matters connected with the assessment of land or the ascertainment of rights thereto or interest therein, if presented previous to the final confirmation of such settlement; or In the case of a complaint or charge of an offence presented to a criminal court or in the case of an application or petition presented to any officer of land revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject-matter of the application or petition relates exclusively to such engagementâone rupee and fifty naye paise and in other case one rupee.
When presented to any officer of land revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject-matter of the application or petition relates exclusively to such engagement One rupee and ten paise.
(d) When presented to the Chief Commissioner or other Chief Controlling Revenue or Executive authority, or to a Commissioner of Revenue or Circuit, or to any chief officer charged with the executive administration of a Division and not otherwise provided for by this Act Three rupees.
(e) When presented to the Court of the Judicial Commissioner for Manipur Six rupees.
(f) When presented to any officer containing prayer for settlement of fishery, ferry, forest produce, forest mahals, elephant mahals, or an officer giving terms for acceptance of Government for any construction or an application for a permit or licence to deal in controlled commodities Seven rupees and fifty naye paise.
(g) When presented to an Appropriate Revenue Authority for demarcation of landâ
(i) when the area of such land does not exceed two and a half acres; Two rupees.
(ii) for each subsequent area of two and a half acres or part thereof One rupee.
I-A. Application to any Civil Court that records may be called for from another Court When the Court grants the application and is of opinion that the transmission of such record involves the use of the post One rupee and fifty naye paise in addition to any fee levied on the application under Cl. (a), Cl.(c) or Cl.(e) of Art. l of the Schedule.
2. Application for leave to sue as a pauper One rupee.
3. Application for leave to appeal as a pauper
(a) When presented to a District Court Two rupees.
(b) When presented to a Commissioner or the Court of the Judicial Commissioner for Manipur Three rupees
4. .......
5. Plaint or memo#31;randum of appeal in a suit to establish or disprove a right of occupancy
6. Bail-bond or other instrument of obligation given in pursuance of an order made by a Court or Magistrate under any section of the Code of Criminal Procedure, 1898 (Act 5 of 1898) or the Code of Civil Procedure, 1908 (Act 5 of 1908) and not otherwise provided for by this Act One rupees.
7. Undertaking under Section 49 of the Indian Divorce Act, 1869 (Act 4 of 1869)
8. .......
9. ......
10. Mukhtarnama or Wakalatnama When presented for the conduct of any one caseâ
(a) to any Civil or Criminal Court other than the Court of the Judicial Commissioner for Manipur or to any Revenue Court, or to any Collector or Magistrate, or other executive officer except such as are mentioned in Cls. (b) and (c) of this number One rupee.
(b) to a Commissioner of Revenue, Circuit or Customs officer or to any officer charged with the executive administration of a Division, not being the Chief Revenue or Executive Authority Two rupees and fifty naye paise.
(c) to the Court of the Judicial Commissioner for Manipur, Chief Commissioner, or other Chief Controlling Revenue or executive authority, or an appellate authority prescribed under the Motor Vehicles Act, 1939 (Act 4 of 1939) or to an appellate authority prescribed under the Assam Sales Tax Act, 1947 (Assam Act 17 of 1947) as in force in the Union territory of Manipur. Five rupees.
11. Memorandum of appeal (a) to any Civil Court other than the Court of the Judicial Commissioner for Manipur, or to any Revenue Court or Executive Officer other than the Court of the Judicial Commissioner for Manipur, or Chief Controlling Revenue or Executive Authority except an authority specified in Cl. (b); when the appeal is not from a decree or an order having the force of a decree, and is presentedâ Three rupees.
(b) to the Excise Commissioner under Rule 334 of the Manipur Excise Rules, 1963 Fifteen rupees.
(c) to the Court of the Judicial Commissioner for Manipur or Chief Commissioner, or other Chief Controlling Executive or Revenue Authority except an authority specified in Cl. (d) Ten rupees.
(d) to the Excise Commissioner under Rule 335 of the Manipur Excise Rules, 1963 Fifty rupees,
(e) to the Court of the Judicial Commissioner for Manipur in Miscellaneous revenue matters except (f) below or to an appellate authority prescribed under the Motor Vehicles Act, 1939 (Act 4 of 1939); and Fifteen rupees.
(f) Court of the Judicial Commissioner for Manipur in appeal and revision matters arising out of settlement of fisheriesâ
(i) when the bid money is below ten thousand rupees Fifteen rupees.
(ii) when the bid money is above ten thousand rupees but below twenty thousand rupees Twenty five rupees.
(iii) when the bid money is above twenty thousand rupees Thirty rupees.
12. Caveat Ten rupees
13. ......
14. ......
15. ......
16. ......
17. Plaint or memorandum of appeal in each of the following suitsâ
(i) to alter or set aside a summary decision or order of any of the Civil Courts not established by Letters Patent or of any Revenue Court; Fifteen rupees.
(ii) to alter or cancel any entry in a register of the names of proprietors of revenue paying estates;
(iii) to obtain a declaratory decree where no consequential relief is prayed; Twenty rupees.
(iv) to set aside an award ; Fifteen rupees.
(v) to set aside an adoption; Twenty rupees.
(vi) every other suit where it is not possible to estimate at a money-value the subject-matter in dispute, and which is not otherwise provided for by this Act. Fifteen rupees.
18. Application under Section 14 or Section 20 of the Indian Arbitration Act, 1940 (Act 10 of 1940), for a direction for filing an award or for an order for filing an agreement
When presented to a Munsifs Court Fifteen rupees.
When presented to any other Court Fifty rupees
19. Agreement in writing stating a question for the opinion of the Court under the Code of Civil Procedure, 1908 (Act 5 of 1908) Fifteen rupees.
20. Every petition under the Indian Divorce Act, 1869 (Act 4 of 1869) except petitions under Section 44 of the same Act, and every memorandum of appeal under Section 55 of the same Act Twenty rupees.
21. ............
SCHEDULE III
[See Section 19-1]
Form of valuation (to be used with such modification, if any, as may be necessary)
In the Court of.........
Re: Procedure of the Will of..............., (or administration of the property and credits of........................), deceased.
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 credits of which the above named deceased died, possessed or was entitled to at the time of the 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
Valuation of the movable and immovable property of........deceased......
Rs. A. P.
Cash in the house and of the banks, household goods, wearing-apparel, books, plate, jewels, etc. (State estimated value according to best of Executors or Administrators belief).
Property in Government securities transferable at the Public Debt Office. (State description and mine at the price of the day; also the interest separately, calculating it to the time of making the application)
Immovable property, consisting of......... (State description, giving, in the case of houses, the assessed value, if any, and the number of years assessment the market-value is estimated at, and in the case of land, the area, the market-value and all rents that have accrued).
Leasehold property....... (If the deceased held any leases for years determinate, state the number of years purchase the profit rents are estimated to be worth and the value of such, inserting separately arrears due at the date of death and all rents received or due since that date to the time of making the application).
Property in public companies...... (State the particulars and the value calculated at the price of the day; also the interest separately, calculating it to the time of making the application) Policy of insurance upon life, money out on mortgage and other securities, such as books, mortgages, bills, notes and other securities for money....... (Stat? the amount of the whole; also the interest separately, calculating it to the time of making the application)
Book debts..... (Other than bad.)
Stock in trade............. (State the estimated value, if any.)
Other property not comprised under the foregoing heads (State the estimated value, if any.)
Total
Deduct amount shown in Annexure B not subject to duty
Net Total
ANNEXURE B
Schedule of debts, etc.
Rs. A. P.
Amount of debts due and owing from the deceased payable by law out of the estate...........
Amount of funeral expenses.......
Amount of mortgage incumbrances.....
Property held in trust not beneficially or with general power to confer a beneficial interest.......
Other property not subject to duty.......
Total
__________