The enactment of the Court Fees Act, 1870 is intended to provide revenue to the State. It is now ell established that this is a fiscal statute and like other identical legislations its provisions and connotations must be construed in its strict sense.

The question of court-fee and any objection in respect of pecuniary jurisdiction should be raised and decided at the earliest opportunity. The Code of Civil Procedure empowers the court to make up deficiency of court fees and under Order VII Rule 11 it is provided that the plaint shall be rejected where the relief claimed is undervalued, and the plaintiff on being required by the court to correct the valuation within a time to be fixed by the Court fails to do so. It has been held, in such cases, where the valuation made by the plaintiff in respect of the suit property is unreasonable and arbitrary, court can exercise its powers vested in it under Order VIII Rule 11 CPC. If the matter requires investigation, the court should record the evidence of the parties bearing on the point and if it finds that the court fee paid is insufficient it should stay further proceedings in the suit and require the plaintiff to make good the same. In general the court fee has to be decided on the basis of the subject-matter of the suit having regard to the averments made in the plaint itself and the appeal arising therefrom while the contentions raised in the written statement or the final decision or merits cannot affect the same.

Schedule I

Ad Valorem Fees

	Number		Proper fee
1.	[Plaint, written statement, pleading, set off or counter claim or memorandum of appeal (not otherwise provided for in this act) or of cross objection presented to any Civil or Revenue Court except those mentioned in Section 8.]	When the amount or value of the subject-matter in dispute does not exceed five rupees.	[Fifty naye paise.]
		When such amount of value exceeds five rupees for every five rupees, or part thereof, in excess of five rupees, upto one hundred rupees.	[Fifty naye paise.]
		When such amount of value exceeds one hundred rupees, but does not exceed five hundred rupees for every ten rupees, or part thereof, in excess of one hundred rupees, upto five hundred rupees.	[One rupee.]
		When such amount or value exceeds five hundred rupees, for every ten rupees or part thereof, up to one thousand rupees.	[One rupee fifty naye paise.]
		When such amount or value exceeds one thousand rupees, for very one hundred rupees or part thereof, in excess of one thousand rupees, upto five thousand rupees.	[Twelve rupees twenty naye paise.]
		When such amount or value exceeds five thousand rupees for every two hundred and fifty rupees, or part thereof, in excess of five thousand rupees, up to ten thousand rupees.	[Twenty four rupees forty naye paise.]
		When such amount or value exceeds five thousand rupees for every five hundred rupees, or part thereof, in excess of ten thousand rupees, up to twenty thousand rupees.	[Thirty six rupees fifty naye paise.]
		When such amount or value exceeds twenty thousand rupees or part thereof, in excess of twenty thousand rupees, up to thirty thousand rupees.	[Forty eight rupees eighty naye paise.]
		When such amount or value exceeds thirty thousand rupees for every two hundred rupees, or part thereof, in excess of thirty thousand rupees, up to fifty thousand rupees.	[Forty eight rupees eighty naye paise.]
		When such amount or value exceeds fifty thousand rupees for every five thousand rupees, or part thereof in excess of fifty thousand rupees.	[Forty eight rupees eighty naye paise.]
2.	Plaint [***] in a suit for possession under[the Specific Relief Act, 1877, Section 9].		A fee of one-half the amount prescribed in the foregoing scale.
3.	[* * *]
4.	[Application for review of judgement], if presented on or after the ninetieth day from the date of the decree.		The fee leviable on the plaint or memorandum of appeal.
5.	[Application for review of judgement], if presented before the ninetieth day from the date of the decree.		One-half of the fee leviable on the plaint or memorandum of appeal.
6.	Copy of translation of judgement or order not being, or having the force of a decree.	When such judgement or order is passed by any civil Court other than a High Court, or by the Presiding Officer of any Revenue Court or Officer of any Revenue Court or Office or by any other Judicial Executive Authority.	[One rupee twenty-five naye paise.]
		When such judgement or order is passed by a High Court.	[Two rupees sixty-five naye paise.]
7.	Copy of decree or order having the force of a decree.	When such decree or order is made by any civil Court other than a High Court, or by any Revenue Court.	[Two rupee sixty-five naye paise.]
		When such decree or order is made by a High Court.	Five rupee twenty-five naye paise.
[8.	Copy of any document liable to stamp-duty under the Indian Stamp Act, 1899, when left by any party to a suit or proceedings in place of the original withdrawn, provided such copy is not subject to any duty under the Indian Stamp Act, 1899.]	(a) When the stamp-duty chargeable on the original does not exceed twelve annas.	The amount of the duty chargeable on the original.
[8.		(b) In any other case.	[One rupee.]
9.	Copy of any revenue or judicial proceeding or order not otherwise provided for by this Act, or copy of any account, statement, report or the like, taken out of any Civil or Criminal or Revenue Court of Office or from the office of any chief officer charged with the executive administration of a division.	For every three hundred and sixty words or fraction of three hundred and sixty words.	[Sixty-five naye paise.]
10.	[* * *]
[11.	Probate of a Will or Letters of Administration with or without Will annexed.]	[When the amount or value of the property in respect of which the grant of probate or letters is made exceeds one thousand rupees, but does not exceed ten thousand rupees.]	[Two and one-half per centum on such amount or value.]
		[When such amount or value exceeds ten thousand rupees, but dose not exceed fifty thousand rupees.]	[Three and one-quarter per centum on such amount or value.]
		[When such amount or value exceeds fifty thousand rupees. Provided that when after the grant of a certificate under part X of 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, grant or 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.]	[Four per centum on such amount of value.]
12.	Certificate under Part X of the Indian Succession Act, 1925 (39 of 1925)	In any case	[Two and one-half per centum on the amount or value of any debt or security specified in the certificate under Section 374 of the Act, and four per centum 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 as 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 of dividends on or for the negotiation or transfer of, the security of 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.]
13.	Application to the [High Court of (Punjab)] for the exercise of its Jurisdiction under Section 44 of the Punjab Courts Act, 1918, or to the Court of the [Chief Commissioner of Delhi] for the exercise of its revisional jurisdiction under Section 84 of the Punjab Tenancy Act, 1887.	When the amount or value of the subject matter in dispute does not exceed twenty-five rupees	[Two rupees sixty-five naye paise.]
		When such amount or value exceeds twenty-five rupees.	The fee leviable on a memorandum of appeal.
14.	[* * *]
15.	[* * *]

Schedule II

Fixed Fees

	Number		Proper fee
1.	Application of 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 ;	[Forty naye paise.]
		or
		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;
		or
		When presented to any Municipal Commissioner under any Act, for the time being in force, for the conservancy or improvement of any place, it 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 constituted under [Act No. 11 of 1865] or under [Act No. 16 of 1868], Section 20, or to a Collector or other officer of revenue in relation to any suit of 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 judgement, decree or order passed by such Court, Board or Officer, or of any other document on record in such Court or Office.
		(b) When containing a complaint or charge of any offence other than an offence for which police officers may, under the Criminal Procedure Code, arrest without warrant, and presented to any Criminal Court.	[One rupee twenty-five naye paise.]
		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 revenue or rent;
		or
		for determination by a Court of the amount of compensation to be paid by land-lord to his tenant.
		(c) When presented to a Chief Commissioner of other Chief Controller, 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.	One rupee twenty-five naye paise.
		[(d) When presented to the High Court:-
		(i) Under the Companies Act, 1956, for winding up a Company ;	[Two hundred and sixty rupees.]
		(ii) Under the same Act for taking some other judicial action ;	[Thirteen rupees.]
		(iia) Under Article 226 of the Constitution of India other than petition for habeas corpus and petitions arising out of criminal proceedings ;	Fifty rupees
		(iii) In all other cases.	[Two rupees and sixty-five naye paise.] ]
[1A.	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 records involves the use of the post.	One rupee in addition to any fee levied on the application under clause (a), clause (b) or clause (d) or Article I of this Schedule.]
2.	Application for leave to sue as a pauper.	(a) When presented to a District Court.	[One rupees twenty-five naye paise.]
3.	Application for leave to appeal as a pauper.	(b) When presented to a Commissioner or High Court.	[Two rupees sixty-five naye paise.]
4.	Plaint or memorandum of appeal in a suit to establish or disprove a right of occupancy.		[One rupee twenty-five naye paise.]
5.	Bail-bond or other instrument of obligation given in pursuance of an order made by a Court of Magistrate under any section of the Code of Criminal Procedure, 1898, or the Code or Civil Procedure, 1908 and not otherwise provided for by this Act.		[Sixty-five naye paise.]
6.	Underacting under Section 49 of the Indian Divorce Act.		[One rupee twenty-five naye paise.]
10.	Mukhtarnama or Vakalatnama.	When presented for the conduct of any one case:-
		(a) to any Civil or Criminal Court other than a High Court, or to any Revenue Court, or to any Collector or Magistrate, or other executive officer, except such as are mentioned in clauses (b) and (c) of his number.	[One rupee twenty-five naye paise.]
		(b) to a Commissioner of Revenue, Circuit or Customs or to any officer charged with the executive administration of a Division not being the Chief Revenue or Executive Authority.	One rupee twenty-five naye paise.
		(c) to a High Court, Chief Commissioner, Board of Revenue, or other Chief Controlling Revenue or Executive Authority.	[Two rupees sixty-five naye paise.]
11.	Memorandum of appeal when the appeal is not [***]from a decree or an order having the force of decree, and is presented.	(a) to any civil Court other than a High Court or to any Revenue Court or Executive Officer other than the High Court or Chief Controlling Revenue or Executive Authority.	[One rupee twenty-five naye paise.]
		(b) to the High Court or Chief Commissioner, or other Chief Controlling Executive or Revenue Authority.	[Five rupees twenty-five naye paise.]
12.	Caveat		[Six rupees fifty naye paise.]
13.	Application under Act No. 10 of 1859, Section 26, or Bengal Act No. 6 of 1862, Section 9, or Bengal Act No. 8 of 1869, Section 37.		Six rupees fifty naye paise.
14.	Petition in a suit under the Native Coverts' Marriage Dissolution Act, 1866 (21 of 1866).		Six rupees fifty naye paise.
[14A.	Every petition or application or memorandum of appeal under the Special Marriage Act, 1954 (43 of 1954) or the Hindu Marriage Act, 1955 (25 of 1955).]		Fifteen rupees.
17.	Plaint or memorandum of appeal in each of the following suits:-
(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 ;
(ii)	to alter to cancel any entry in a register of the names of proprietors of revenue paying estates ;		[Nineteen rupees fifty naye paise.]
(iii)	to obtain a declaratory decree where no consequential relief is prayed ;
(iv)	to set aside an award ;
(v)	to set aside an adoption ;
(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.
18.	[Application under Section 20 of the Indian Arbitration Act, 10 of 1940.]		Thirteen rupees.
19.	[Agreement in writing stating a question for the opinion of the Court under the Code of Civil Procedure, 1908.]		Thirteen rupees.
20.	Every petition under the Indian Divorce Act, except petitions under Section 44 of the same Act, and every memorandum of appeal under Section 55 of the same Act.
21.	Plaint or memorandum of appeal under the [Parsi Marriage and Divorce Act, 1865 (15 of 1886).]		Thirty-one rupees.
22.	[Plaint or memorandum of appeal in a suit by a reversioners under any customary law in force in the Union territory of Delhi for delectation in respect of an alienation of an ancestral land.		Nineteen rupees fifty naye paise.]
23.	[Application or memorandum or appeal for relief under the Delhi Rent Control Act, 1958 (59 of 1958).		Thirteen rupees.]
24.	Claims for money (whether secured or unsecured) or a claim to set off made against such claims or counter-claims under the Banking Companies Act, 1959 (Act 10 of 1949).	(a) Where the amount does not exceeds Rs. 2,500.	Nineteen rupees fifty naye paise.
		(b) Where the amount exceeds Rs. 2,500 but not exceeds Rs. 10,000.
		(c) Where the amount exceeds Rs. 10,000.	Sixty-five rupees.
25.	Memorandum of appeal from an order or decision passed under the provision of Section 45B of the Banking Companies Act, 1949 (10 of 1949).	(a) Where the amount exceeds Rs. 5,000 but does not exceeds Rs. 10,000.	Seventy-eight rupees.
25.		(b) Where the amount exceeds Rs. 10,000.	One hundred and thirty rupees.

[Schedule IIII]

[See Section 19(i)]

Form of Valuation (to be used with such Modifications if any, as may be necessary).

In the Court of

Re : Probate of the Will of (or administration 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 his death, and which have come, or are likely to come, to my hands.

I further say that I have also truly set forth in Annexure B, all the items I am by law allowed to deduct.
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 this said deceased, are under the value of.

Annexure A

Valuation of the Moveable and Immoveable Property of Deceased

Cash in the house and at the banks, house-hold goods, wearing- apparel, books, plate, jewels, etc....

(State estimated value according to best of Executor's or 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 application.)

Immovebale 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.)

Lease-hold property........

(If the deceased held any leases for years determinable, state the number of years' purchase the profit rents are estimated to be worth and the value of such, insuring 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 mortgages and other securities such as bonds, mortgages, bills, notes and other securities for money....

(State 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.

Amount of debts due and owing from the deceased, payable by law out of the estate.

Amount of funeral expenses....

Amount of mortgage encumbrances...

Property held in trust not beneficially or with general power to confer a beneficial interest....

Other property not subject to duty....

Total

Table

Rates of Ad Valorem Fees Leviable on the Institution of Sits in Delhi

When the amount of value of the subject-matter exceeds rupees	But does not exceed rupees	Proper fee
Rs.	Rs.	Rs.P.
	5	0.50
5	10	1.00
10	15	1.50
15	20	2.00
20	25	2.50
25	30	3.00
30	35	3.50
35	40	4.00
40	45	4.50
45	50	5.00
50	55	5.50
55	60	6.00
60	65	6.50
65	70	7.00
70	75	7.50
75	80	8.00
80	85	8.50
85	90	9.00
90	95	9.50
95	100	10.00
100	110	11.00
110	120	12.00
120	130	13.00
130	140	14.00
140	150	15.00
150	160	16.00
160	170	17.00
170	180	18.00
180	190	19.00
190	200	20.00
200	210	21.00
210	220	22.00
220	230	23.00
230	240	24.00
240	250	25.00
250	260	26.00
260	270	27.00
270	280	28.00
280	290	29.00
290	300	30.00
300	310	31.00
310	320	32.00
320	330	33.00
330	340	34.00
340	350	35.00
350	360	36.00
360	370	37.00
370	380	38.00
380	390	39.00
390	400	40.00
400	410	41.00
410	420	42.00
420	430	43.00
430	440	44.00
440	450	45.00
450	460	46.00
460	470	47.00
470	480	48.00
480	490	49.00
490	500	50.00
500	510	76.50
510	520	78.00
520	530	79.50
530	540	81.00
540	550	82.50
550	560	84.00
560	570	85.50
570	580	87.00
580	590	88.50
590	600	90.00
600	610	91.50
610	620	93.00
620	630	94.50
630	640	96.00
640	650	97.50
650	660	99.00
660	670	100.50
670	680	102.00
680	690	103.50
690	700	105.00
700	710	106.50
710	720	108.00
720	730	109.50
730	740	111.00
740	750	112.50
750	760	114.00
760	770	115.50
770	780	117.00
780	790	118.50
790	800	120.00
800	810	121.50
810	820	123.00
820	830	124.50
830	840	126.00
840	850	127.50
850	860	129.00
860	870	130.50
870	880	132.00
880	890	133.50
890	900	135.00
900	910	136.50
910	920	138.00
920	930	139.50
930	940	141.00
940	950	142.50
950	960	144.00
960	970	145.50
970	980	147.00
980	990	148.50
990	1,000	150.00
1,000	1,100	162.20
1,100	1,200	174.40
1,200	1,300	186.60
1,300	1,400	198.80
1,400	1,500	211.00
1,500	1,600	223.20
1,600	1,700	235.40
1,700	1,800	247.60
1,800	1,900	259.80
1,900	2,500	272.00
2,000	2,100	284.20
2,100	2,200	296.40
2,300	2,400	320.80
2,400	2,500	330.00
2,500	2,600	345.20
2,600	2,700	357.40
2,700	2,800	369.60
2,800	2,900	381.80
2,900	3,000	394.00
3,000	3,100	406.20
3,100	3,200	418.40
3,200	3,300	430.60
3,300	3,400	442.80
3,400	3,500	455.00
3,500	3,600	467.20
3,600	3,700	479.40
3,700	3,800	491.60
3,800	3,900	503.80
3,900	4,000	516.00
4,000	4,100	528.20
4,100	4,200	540.40
4,200	4,300	552.60
4,300	4,400	564.80
4,400	4,500	577.00
4,500	4,600	589.20
4,600	4,700	601.40
4,700	4,800	613.60
4,800	4,900	625.80
4,900	5,100	638.00
5,000	5,250	662.40
5,250	5,500	686.80
5,500	5,750	711.20
5,750	6,000	735.60
6,000	6,250	760.00
6,250	6,500	784.40
6,500	6,750	808.80
6,750	7,000	833.20
7,000	7,250	857.60
7,250	7,500	882.00
7,500	7,750	906.40
7,750	8,000	930.80
8,000	8,250	955.20
8,250	8,500	979.60
8,500	8,750	1,004.00
8,750	9,000	1,028.40
9,000	9,250	1,050.80
9,250	9,500	1,077.20
9,500	9,750	1,101.60
9,750	10,000	1,126.00
10,000	10,500	1,162.50
10,500	11,000	1,199.00
11,000	11,500	1,235.50
11,500	12,000	1,272.00
12,000	12,500	1,308.50
12,500	13,000	1,345.00
13,000	13,500	1,381.50
13,500	14,000	1,418.00
14,000	14,500	1,454.50
14,500	15,000	1,491.00
15,000	15,500	1,527.50
15,500	16,000	1,564.00
16,000	16,500	1,600.50
16,500	17,000	1,637.00
17,000	17,500	1,637.50
17,500	18,000	1,710.00
18,000	18,500	1,746.50
18,500	19,000	1,783.00
19,000	19,500	1,819.50
19,500	20,000	1,856.00
(In thousands)
20	21	1,904.80
21	22	1,953.60
22	23	2,204.40
23	24	2,051.20
24	25	2,100.00
25	26	2,148.80
26	27	2,197.20
27	28	2,246.40
28	29	2,295.20
29	30	2,344.00
30	32	2,392.80
32	34	2,441.60
34	36	2,490.40
36	38	2,539.20
38	40	2,588.00
40	42	2,636.80
42	44	2,685.60
44	46	2,734.40
46	48	2,783.20
48	50	2,832.00
50	55	2,880.80
55	60	2,929.60
60	65	2,978.40
65	70	3,027.20
70	75	3,076.00
75	80	3,124.80
80	85	3,173.60
85	90	3,222.40
90	95	3,271.20
95	100	3,320.00
100	105	3,368.80
105	110	3,417.60
110	115	3,466.40
115	120	3,515.20
120	125	3,564.00
125	130	3,612.80
130	135	3,661.60
135	140	3,710.40
140	145	3,759.20
145	150	3,808.00
150	155	3,856.80
155	160	3,905.60
160	165	3,954.40
165	170	4,003.20
170	175	4,052.00
175	180	4,100.80
180	180	4,149.60
185	190	4,198.40
190	195	4,247.20
195	200	4,296.00
200	205	4,344.80
205	210	4,393.60
210	215	4,442.60
215	220	4,491.20
220	225	4,540.00
225	230	4,588.80
230	235	4,637.60
235	240	4,686.40
240	245	4,735.20
245	250	4,784.00
250	255	4,832.80
255	260	4,881.60
260	265	4,930.40
265	270	4,979.20
270	275	5,028.00
275	280	5,076.80
280	285	5,125.60
285	290	5,174.40
290	295	5,223.20
295	300	5,272.00
300	305	5,320.80
305	310	5,369.60
310	315	5,418.40
315	320	5,467.20
320	325	5,516.00
325	330	5,564.80
335	340	5,662.40
340	345	5,711.20
345	350	5,760.00
350	355	5,808.80
355	360	5,857.60
360	365	5,906.40
365	370	5,955.20
370	375	6,004.00
375	380	6,052.80
380	385	6,101.60
385	390	6,150.40
390	395	6,199.20
395	400	6,248.00

The fee increases at thereof in excess of 4 lacs. the rate of Rs. 48.80 for every Rs. 5,000.00 or part

Court Fees in Delhi