THE COURT-FEES ACT, 1870
Act title : ACT NO. 7 OF 1870 1*(?)
Enactment date : [11th March, 1870.]
CHAPTER I
PRELIMINARY
1. Short title. This Act may be called the Court-fees Act, 1870. Extent of Act. It extends
to the whole of India except 2*[the territories which, immediately before the 1st
November, 1956, were comprised in Part B States]; Commencement of Act. And it shall
come into force on the first day of April, 1870.
3*[1A. Definition of "appropriate Government". In this Act "the appropriate
Government" means, in relation to fees or stamps relating to documents presented or to
be presented before any officer serving under the Central Government, that Government,
and in relation to any other fees or stamps, the State Government.] ---------------------------
------------------------------------------- 1 It has been declared inapplicable to proceedings
before officers making a settlement, and in certain other cases under the Sonthal Parganas
Settlement Regulation (3 of 1872), s. 8, as amended by the Sonthal Parganas Justice and
Laws Regulation, 1899 (3 of 1899). It has been amended in- Ajmer-Merwara by Act 31
of 1930; Andaman and Nicobar Islands by Regulation 2 of 1957. Assam by Assam Acts
12 of 1860, 4 of 1922, 3 of 1932, 18 of 1947, 8 of 1950, 27 of 1954, 22 of 1955, 3 and 19
of 1958 and 28 of 1972; Bengal by Bengal Acts 3 of 1898, 4 of 1922, 6 of 1922, 7 of
1935, 11 of 1935 and 3 of 1941; Bihar by Bihar Acts 17 of 1939, and 7 of 1958; Bihar
and Orissa by B. & O. Act 2 of 1922; Bombay by Bombay Acts 2 of 1932 and 15 of
1943; C.P. by C.P. Act 16 of 1935; C.P. and Berar by C. P. and Berar Acts 9 of 1938, 16
of 1940, 9 of 1941, 5 of 1945 and 7 of 1948 and M. P. Acts 4 and 38 of 1950, 13 and 22
of 1951 and 9 of 1953; Haryana by Haryana Acts 11 of 1974 and 22 of 1974; Himachal
Pradesh by H. P. Act 4 of 1952; Madhya Pradesh by M.P. Acts 24 of 1975 and 4 of 1976;
Madras by Madras Acts 5 of 1922 and 17 of 1945; Meghalaya by Megh. Acts 2 and 5 of
1973. Orissa by Orissa Acts 5 of 1939, 4 of 1945, 13 of 1957, 12 of 1974 and 55 of 1975;
Punjab by Act 17 of 1887 and Punjab Acts 7 of 1922, 1 of 1942, E. P. Act 26 of 1949 and
Pun. Acts 31 of 1953, 19 of 1957, 20 of 1960 and 9 of 1979; and U.P. by U.P. Acts 12 of
1922, 3 of 1933, 2 of 1936, 19 of 1938, 9 of 1941, 14 of 1942, 8 of 1943, 5 of 1944, 14 of
1948, 28 of 1957, 44 of 1958 (when notified), 10 of 1959, 4 of 1961, 34 of 1970 and 9 of
1975. West Bengal by W. B. Act 23 of 1959 (when notified). It has been repealed in part
in partially excluded areas in Madras and Koraput by Madras Reg. 6 of 1940 and Orissa
Reg. 7 of 1943, respectively. Extended to and brought into force in Dadra and Nagar
Haveli (w.e.f. 1-7-1965) by Reg. 6 of 1963, s. 2 and Sch. I. Rep. in its application to
Bombay Area and Coorg District of Mysore by Mysore Act 16 of 1958. Amended in its
application to Delhi by Central Act 28 of 1967. 2 Subs. by the Adaptation of Laws (No.
2) Order, 1956, for "Part B States". 3 Ins. by the A. O. 1937. 16
1* 2. ["Chief Controlling Revenue-authority" defined.] Rep. by the A. O. 1937.
CHAPTER II FEES IN THE HIGH COURTS AND IN THE COURTS OF SMALL
CAUSES AT THE PRESIDENCY-TOWNS
3. Levy of fees in High Courts on their original sides. The fees payable for the time
being to the clerks and officers (other than the Sheriffs and attorneys) of 2*[the 3*[High
Courts other than those of Kerala, Mysore and Rajasthan]], or chargeable in each of such
Courts under No. 11 of the first, and Nos. 7, 12, 14, 4* 20 and 21 of the second, schedule
to this Act annexed; Levy of fees in Presidency Small Cause Courts. and the fees for the
time being chargeable in the Courts of Small Causes at the 5* Presidency-towns, and
their several offices; shall be collected in manner hereinafter appearing.
4. Fees on documents filed, etc., in High Courts, in their extraordinary jurisdiction: 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, any of the said High Courts 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; in their appellate jurisdiction: or in the
exercise of its jurisdiction as regards appeals from the 6*[judgments (other than
judgments passed in the exercise of the ------------------------------------------------------------
---------- 1. The original s. 2 relating to repeal of enactments was rep. by the Repealing
Act, 1870 (14 of 1870). A section defining "Chief Controlling Revenue-authority" was
added by s. 2 of the Court-fees (Amendment) Act, 1901 (10 of 1901), and was slightly
amended by the Repealing and Amending Act, 1917 (24 of 1917). For the definition of
the "Chief Controlling Revenue-authority" see now the General Clauses Act, 1897 (10 of
1897), s. 3 (10). The A. O. 1937 rep. s. 2 as in force elsewhere than in Bengal. In that
Province the section subs. by the Court-fees (Bengal Amendment) Act, 1935 (Ben. 7 of
1935), s. 3 contains definitions of "appeal", "Chief Controlling Revenue-authority",
"Collector" and "Suit". 2 Subs. by the A. O. 1950, for "the Courts which are High Courts
for the purposes of the Government of India Act, 1935". 3 Subs. by the Adaptation of
Laws (No. 2) Order, 1956, for "High Courts for Part A States". 4 The number "16" rep.
by Act 12 of 1891. 5 See the Presidency Small Cause Courts Act, 1882 (15 of 1882), Ch.
X. 6 Subs. by Act 19 of 1922, s. 2, for "judgment of two". 16A ordinary original civil
jurisdiction of the Court) of one] or more Judges of the said Court, or of a Division Court;
or in the exercise of its jurisdiction as regards appeals from the Courts subject to its
superintendence; as Courts 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.
5. Procedure in case of difference as to necessity or amount of fee. When any difference
arises between the officer whose duty it 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 any of the said 17 High Courts, 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 Chief Justice of such High Court, or of such Judge of the High Court as the Chief
Justice shall appoint either generally or specially in this behalf. When any such difference
arises in any of the said Courts of Small Causes, the question shall be referred to the
Clerk of the Court, 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 first Judge of such Court. The Chief Justice shall declare who shall be taxingofficer
within the meaning of the first paragraph of this section.
CHAPTER III FEES IN OTHER COURTS AND IN PUBLIC OFFICES
6. Fees on documents filed, etc., in Mufassal Courts or in public offices. Except in the
Courts hereinbefore mentioned, no document of any of the kinds specified as chargeable
in the first or second schedule to this Act annexed 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 an amount not less than that indicated by
either of the said schedules as the proper fee for such document.
7. Computation of fees payable in certain suits; The amount of fee payable under this
Act in the suits next hereinafter mentioned shall be computed as follows:- (i) for money;
In suits for money (including suits for damages or compensation, or arrears of
maintenance, of annuities, or of other sums payable periodically)- according to the
amount claimed: (ii) for maintenance and annuities; In suits for maintenance and
annuities or other sums payable periodically-according to the value of the subject- matter
of the suit, and such value shall be deemed to be ten times the amount claimed to be
payable for one year: (iii) for other movable property having a market-value; In suits for
movable property other than money, where the subject-matter has a market-value--
according to such value at the date of presenting the plaint: 18 (iv) In suits- (a) for
movable property of no market-value; for movable 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; to 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; to obtain a declaratory decree or order, where consequential relief is prayed, (d) for
an injunction; to obtain an injunction, (e) for easements; for a right to some benefit (not
herein otherwise provided for) to arise out of land, and (f) for accounts; for accountsaccording
to the amount at which the relief sought is valued in the plaint or memorandum
of appeal: In all such suits the plaintiff shall state the amount at which he values the relief
sought 1***: (v) for possession of land, houses and gardens; In suits for the possession of
land, houses and gardens- according to the value of the subject-matter; and such value
shall be deemed to be- where the subject-matter is land, and- (a) where the land forms
and 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 Collector's register as separately
assessed with such revenue, and such revenue is permanently settled- ten times the
revenue so payable: (b) where the land forms an entire estate, or a definite share of an
estate, paying annual revenue to Government, or forms part of such estate and is recorded
as aforesaid; ---------------------------------------------------------------------- 1 The words "and
the provisions of the Code of Civil Procedure, section thirty-one, shall apply as if, for the
word 'claim', the words 'relief sought', were substituted" omitted by Act 12 of 1891. 19
and such revenue is settled, but not permanently- five 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 next profits have arisen
from the land during the year next before the date of presenting the plaint- fifteen times
such nett profits: but where no such nett profits have arisen therefrom-the 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
abovementioned-the market-value of the land: Proviso as to Bombay Presidency;
Provided that, in the 1* territories subject to the Governor of Bombay in Council, the
value of the land shall be deemed to be- (1) 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 five times the survey-assessment; (2) where the land is held on a permanent
settlement, or on a settlement for any period exceeding thirty years, and pays the full
assessment to Government-a sum equal to ten times the survey-assessment; and (3) where
the whole or any part of the annual survey-assessment is remitted-a sum computed under
paragraph (1) or paragraph (2) of this proviso, as the case may be, in addition to ten times
the assessment, or the portion of assessment, so remitted. Explanation.-The word "estate",
as used in this paragraph, means any land subject to the payment of revenue, for which
the proprietor or a farmer or raiyat ------------------------------------------------------------------
---- 1 See para. 8 of the A. O. 1937. In view of this provision the expression "Governor of
Bombay in Council" has been left unmodified. 20 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; Where the subjectmatter
is a house or garden-according to the market-value of the house or garden: (vi) to
enforce a right of pre-emption; In suits to enforce a right of pre-emption-according to the
value (computed in accordance with paragraph (v) of this section) of the land, house or
garden in respect of which the right is claimed: (vii) for interest of assignee of landrevenue;
In suits for the interest of an assignee of land revenue- fifteen times his nett
profits as such for the year next before the date of presenting the plaint: (viii) to set aside
an attachment; In suits to set aside an attachment of land or of an interest in land or
revenue-according to the amount for which the land or interest was attached: Provided
that, where such amount exceeds the value of the land or interest, the amount of fee shall
be computed as if the suit were for the possession of such land or interest. (ix) to redeem;
In suits against a mortgagee for the recovery of the property mortgaged, to foreclose; and
in suits by a mortgagee to foreclose the mortgage, or, where the mortgage is made by
conditional sale, to have the sale declared absolute- according to the principal money
expressed to be secured by the instrument of mortgage: (x) for specific performance; In
suits for specific performance- (a) of a contract of sale-according to the amount of the
consideration: (b) of a contract of mortgage-according to the amount agreed to be
secured: (c) of a contract of lease-according to the aggregate amount of the fine or
premium (if any) and of the rent agreed to be paid during the first year of the term: (d) of
an award-according to the amount or value of the property in dispute: (xi) between
landlord and tenant. In the following suits between landlord and tenant:- (a) for the
delivery by a tenant of the counterpart of a lease, 21 (b) to enhance the rent of a tenant
having a right of occupancy, (c) for the delivery by a landlord of a lease, 1*[(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 2*[immovable property] from which a tenant has been illegally ejected by
the landlord, and (f) for abatement of rent- according to the amount of the rent of the
2*[immovable property] to which the suit refers, payable for the year next before the date
of presenting the plaint.
8. Fee on memorandum of appeal against order relating to compensation. 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 3* acquisition of land for
public purposes, shall be computed according to the difference between the amount
awarded and the amount claimed by the appellant.
9. Power to ascertain nett profits or market-value. If the Court sees reason to think that
the annual nett profits or the market-value of any such land, house or garden as is
mentioned in section 7, paragraphs (v) and (vi), 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.
10. Procedure where nett profits or market-value wrongly estimated. (i) If in the result of
any such investigation the Court finds that the nett profits or market-value have or have
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 the said market- value or nett profits been rightly estimated. (ii) In such case
the suit shall be stayed until the additional fee is paid. If the additional fee is not paid
within such time as the Court shall fix, the suit shall be dismissed. ---------------------------
------------------------------------------- 1 Ins. by Act 6 of 1905, s. 2 (1). 2 Subs. by s. 2 (2),
ibid., for "land". 3 See now the Land Acquisition Act, 1894 (1 of 1894). 22 1* * * * *
11. Procedure in suits for mesne profits or account when amount decreed exceeds amount
claimed. In suits for mesne profits or for immovable property and mesne profits, or for an
account, if the profits or amount decreed are or is 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 left 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.
12. Decision of questions as to valuation. (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.
13. Refund of fee paid on memorandum of appeal. If an appeal or plaint, which has been
rejected by the lower Court on any of the grounds mentioned in the 2* Code of Civil
Procedure, is ordered to be received, or if a suit is remanded in appeal, on any of the
grounds mentioned in 3* section 351 of the same Code, for a second decision by the
lower Court, the Appellate Court shall grant ------------------------------------------------------
---------------- 1 Clause (iii) rep. by Act 12 of 1891. The clause was as follows:-- "Section
180 of the Code of Civil Procedure shall be construed as if the words 'the market-value of
any property or' were inserted after the word 'ascertaining', and as if the words 'or annual
nett profits' were inserted after the word 'damages'." 2 See now the Code of Civil
Procedure, 1908 (Act 5 of 1908). 3 This reference should now be read as applying to the
corresponding provision of Act 5 of 1908, i.e., Order XLI, rule 23 of the First Schedule.
23 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.
14. Refund of fee on application for review of judgment. Where an 1* application for a
review of judgment is presented on or after the ninetieth day from the date of the decree,
the Court, unless the delay was caused by the applicant's laches, may, in its discretion,
grant him a certificate 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 2* such day.
15. Refund where Court reverses or modifies its former decision on ground of mistake.
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 3*[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.
16. [Additional fee where respondent takes objection to unappealed part of decree.] Rep.
by the Code of Civil Procedure, 1908 (5 of 1908).
17. Multifarious suits. 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. -----------------------------------------------------------
----------- 1 As to application for review of judgment, see the Code of Civil Procedure,
1908 (Act 5 of 1908), s. 114 and Order XLVII of the First Schedule. 2 See Sch. I, Nos. 4
and 5, infra. 3 Subs. by Act 20 of 1870, s. 1, for "plaint or memorandum of appeal". 24
Nothing in the former part of this section shall be deemed to affect the power conferred
by the 1* Code of Civil Procedure, section 9.