| Details: |
THE COURT-FEES ACT,
1870.
(Act No. VII of 1870)
CONTENTS
CHAPTER 1
Preliminary
SECTIONS
1.
Short title. Extent of Act, Commencement of Act.
I A. Definition of
"Appropriate Government".
2. [Repealed].
CHAPTER II
FEES IN THE HIGH
COURTS
3. Levy of fees in High Courts on their
original sides.
Levy of fees in Presidency Small Cause Courts (Repealed).
4. Fees on documents filed, etc.,
in High Courts in their extraordinary jurisdiction; in their
appellate jurisdiction ;as Courts of reference and revision.
5. Procedure in case of difference as to necessity or
amount of fee.
CHAPTER III
FEES IN
OTHER COURTS AND IN PUBLIC OFFICES
6. Fees on documents filed, etc.
in Mufassal Court or in Public Offices.
7. Computation of fees payable
in certainsuits:
i.
for money;
ii.
for maintenance and annuities;
iii.
for other movable property
having a market-value;
iv.
(a) for movable property of
no market-value;
(b) to enforce a right to share in joint family
property;
(c) for a declaratory decree and consequential relief;
(d) for an injunction ;
(e) for easements;
(f) for accounts;
v.
for possession of lands, houses
and gardens; proviso as to Bombay Presidency;(Repealed).
for houses and gardens;
vi.
to enforce a right
of pre-emption;
vii.
for interest of assignee of land-revenue;
viii.
to set aside an attachment ;
ix.
to
redeem;to foreclose;
x.
for specific performance;
xi.
Between
landlord and tenant.
8. Fee on memorandum of appeal against
order relating to compensation.
9. Power to ascertain
net profits or market- value.
10. Procedure where net
profits or market-value wrongly estimated.
11. Procedure in suits for
mesne profits or account when amount decreed
exceedsamountclaimed.
12. Decision of question as to
valuation.
13. Refund of fee paid on memorandum
of appeal.
14. Refund of fee on application for review
of judgment.
15. Refund where Court reverses or modifies its
former decision on ground of mistake.
16. [Repealed].
17. Multifarious suits.
18. Written examinations of complainants.
19. Exemption of certain documents.
CHAPTER
III A
PROBATES,
LETTERS OF ADMINISTRATION AND CERTIFICATES OF ADMINISTRATION
19A. Relief where too high a court-fee has been paid.
19B. Relief where debts due from a deceased person have been paid
out of his estate.
19C. Relief in case of several grants.
19D. Probates declared valid as to
trust-property though not covered by court-fee.
19E. Provision for case where too low a court-fee has
been paid on probates, etc.
19F. Administrator to give proper security before letters
stamped under section 19E.
19G. Executors, etc., not paying full court-fee
on probates, etc., within six months after discovery of under-payment.
19H. Notice of application for probate
or letters of administration to be given to Revenue-authorities, and procedure thereon.
19I. Payment of court-fees in respect of probates
and letters of administration.
19J. Recovery
of penalties, etc.
19K.
Sections 6 and 28 not to apply to probates or letters ef administration.
CHAPTER
IV
PROCESS-FEES
20. Rules as to Cost of
processes.Confirmation and publication of rules.
21. Tables of process-fees.
22. Number of peons in District and
Subordinate Courts.
Number of peons inMufassal
Small Cause Courts.
23. [Repealed].
24. [Repealed].
CHAPTER V
OF THE MODE OF
LEVYING FEES
25. Collection of fees
by Stamps.
26. Stamps to be impressed or
adhesive.
27. Rules for supply, number,
renewal and keeping accounts of stamps.
28. Stamping documents inadvertently
received.
29. Amended document.
30. Cancellation of stamp.
CHAPTER
VI
MISCELLANEOUS
31. [Repealed]
32. [Repealed]
33. Admission in criminal cases of
documents for which proper fees has not been paid.
34. Sale of stamps.
35. Power to reduce or remit
fees.
35.A Variation of rate.
36. Saving of fees to certain
officers of High Courts.
SCHEDULE
1.AD VALOREM FEES TABLE OF
RATES OF AD VALOREM FEESLEVIABLE
ON THE INSTITUTION OF SUITS.
II.FIXED FEES.
III.FORM OF VALUATION.
ANNEXURE A.—VALUATION OF THE MOVABLE AND IMMOVABLE
PROPERTY OF DECEASED.
ANNEXURE B—SCHEDULE OF DEBTS, ETC.
THE COURT FEES ACT. 1870
[Act VII of 1870]
[11th March, 1870]
CHAPTER—I
PRELIMINARY
|
1. This Act may be called
the Court Fees Act 1870.
|
Short title
|
|
It extend to [the
whole of Pakistan]
|
Extend of Act
|
|
And it shall come
into force on the first day of April, 1870.
|
Commencement of Act.
|
|
[1-A.
In this act "the Appropriate Government'' means, in relation to fees of
stamps relating to documents presented or to be presented before any officer
serving under the [Federal
Government, that Government, and in relation to any other fees or stamps, the
Provincial Government].
|
Definition of Appropriate Government.
|
2.
[*
* * ]
CHAPTER—II
FEES IN THE HIGH COURTS [
* * *]
|
3. The
Fees payable for the time being to the clerks and officers (other than the sheriffs
and attorneys) of the [High
Courts];
|
Levy of fees in High
Courts on their original sides.
|
or chargeable in each of
such Courts under No. II of the first, and Nos. 7, 12, 14,
[*
* *], 20 and 21 of the second schedule to this Act annexed;
[****** * ]
shall be collected in manner hereinafter appearing.
|
4. 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 [*
* *] High Courts in any
case coming before
such Court in the exercise of its extraordinary original civil
jurisdiction:
|
Fees on documents filed, etc, in High Courts in their
extraordinary jurisdiction,
|
or in the exercise of its extraordinary
original criminal jurisdiction;
|
or
in the exercise of its jurisdiction asregardsappeals from the[judgments] (other
than judgments passed in the exercise of the ordinaryoriginal Civil
jurisdiction of the Court) of one or more Judges of the said
Court,or of a division Court;
|
In their appellate
Jurisdiction,
|
|
or
in the exercise of its jurisdiction as regards appeals from
the Court 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 on an amount not less than that indicated
by either of the said schedules as the proper fee for such document.
|
5. 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 amounts
thereof, the question shall, when the difference arises in any of the [*
* *] 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 to the final decision
of the Chief Justice of such High Court, or on such Judge of the High Court
as the Chief Justice shall appoint either generally or specially in this
behalf.
|
Procedure in cases of difference as to necessity or amount of
fee.
|
[*
*
*
*
*
*
* *]
The Chief Justice -shall declare who shall be taxing-officer within the
meaning of the first paragraph of this section.
CHAPTER— III
FEES IN OTHER COURTS AND
IN PUBLIC OFFICES.
|
6. 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
schedule as the proper fee for such document.
|
Fees on documents filed etc, in Musfassal
Courts or in public offices.
|
|
7. The
amount of fee payable under this Act in the suits next hereinafter mentioned
shall be computed as follows :—
|
Computation of fee payable in certain suits, for money;
|
["(i) In suit for
money (including suits for damages or Compensation other than the suit for
damages or compensation claimed under the Fatal Accidents Act, 1855 (XIII of
1855), or arrears of maintenance of annuities, or of other sums payable
(periodically) according to the value claimed"].....
|
7. (ii)
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;
|
For maintenance
And annuities;
|
|
iii) In suits for
movable property other than money, where the subject matter has a market
–value- according to such value at thedate of presenting the plaint;
|
For movable property having a market value;
|
(iv) In suits-
|
(a)
for movable property where the subject-matter
has no market-value, as, for instance, in the case of documents relating to
title,
|
For movable property of no market value.
|
|
(b)
to enforce the right to share in any property
on the ground that it is joint family property,
|
To enforce a right to share in joint family property.
|
|
(c)
to obtain a declaratory decree or order,
where consequential relief is prayed,
|
Fora declaratory
Decree and con-sequential relief
|
|
(d)
to obtain an injunction,
|
For an injunction
|
|
(e)
for a right to some benefit (not herein
otherwise provided for) to arise out of land, and
|
For easements;
|
|
(f) for accounts-
|
For accounts;
|
according 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 [*
* *]
|
(v) 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—
|
For possession of lands, houses and gardens;
|
(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 timethe 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 parts of such estate and is recorded as aforesaid;
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 net profits have arisen from the land during their
next before the date of presenting the plaint—
fifteen times, such net profits;
but where no such net profits have arisen therefrom—
the amount at which the Court shall estimate the land
with reference to the value of similar land in the neighborhood:
(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 above mentioned—the market-value of the
land;
(Proviso
as to Bombay Presidency) Omitted by A. O., 1949, Schedule.
Explanation.—The word "estate" as used in this
paragraph means any land subject to the payment of revenue, for which the
proprietor or former or raiyat shall have executed a separate engagement to
Government, or which, in the absence of such engagement, shall have been
separately assessed with revenue;
|
(e) where the subject matter is a house or garden—
according to the
market-value of the house or garden:
|
For houses and gardens
|
|
(vi) In suit 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
|
To enforce a right of Pre-emption;
|
|
(vii) In suit 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
|
For interest of assignee of land revenue;
|
|
(viii) 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:ed
|
To set aside anattachment;
|
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) In suits against
a mortgagee for the recovery of the property mortgaged,
|
To redeem;
|
|
and in suits by
a mortgagee to foreclose the mortgage,
or, 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.
|
To foreclose;
|
|
(x) In suits for
specific performance—
|
For specific performance;
|
(a) of a contract of sale—according to the amount of
the consideration;
(b) of 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 of value of the
property in dispute:
|
(xi) In the following
suits between landlord and tenant:—
|
For specific
performance;
|
(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
rent—
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.
[(xii) In
suits not expressly provided for in this section, according to the value
claimed, but such value shall not be less than a value which would attract a
Court-fee of less than fifteen rupees].
|
8. 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 profits amount awarded and the amount claimed by the
appellant.
|
Fee on memorandum of
appeal against order relating to Compensation.
|
|
9. If the Court
sees reason to think that the annual net profitsor the
market-vlaue of any such land, house or garden as is t 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.
|
Power of ascertain net profits or market-value.
|
|
10. (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 the said market-value or net profits been
rightly estimated.
|
Procedure where net profits or market-value wrongly 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.
[
* *
*
*
*
*
* *]
|
[11]
In suits for manse profits or for immovable property and manse 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 pay able had the suit comprised the whole of the
profits or amount so decreed shall have been paid to the proper officer,
|
Procedure in suits for mesne profits or account when amount
decreed exceedsamount claimed.
|
Where the amount
of manse 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.
|
[(2)
Where in any such suit as is referred to in sub-section (1)
the Court-fee paid is found to be in excess of the amount of fee which
would be payable if the suit had been valued at the amount decreed, the
decree holder shall be entitled to the refund of the excess of Court fee paid
by him].
|
Refund where amount decreed
Is less than
Amount claimed.
|
|
12. (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.
|
Decision of question as to valuation.
|
(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 had 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. If an appeal or plaint,
which has been rejected by the lower Court on any of the grounds in the [Code
of Civil Procedure, 1908] (Act No. V of 1908) is ordered to be received, or
if a suit is remanded in appeal, on any of the grounds mentioned in [rule
23 of order XLI of the first schedule to the said 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:
|
Refund of fee paid on 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. Where an [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
larches, 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
such day.
|
Refund of fee on application for review of
Judgment
|
|
15. 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).
|
Refund where Court reverses or
Modifies its former decision
On ground of
Mistake.
|
But nothing in the former part of this section, shall entitle this
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.
[* * *]
|
17. 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.
|
Multifarious suits.
|
Nothing in the former
part of this section shall be deemed to affect the power conferred by the [Code
of Civil Procedure], 1908 (Act V of 1908), section 9.
|
18. 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, 1898) (Act V of 1898} the complainant shall pay a fee
of eight cannas] unless the Court think fit to remit such payment.
|
Written examination of complainants,
|
|
19. Nothing contained
in this Act shall render the following documents chargeable with any fee:—
|
Multifarious suits.
|
(i)
Power-of-attorney to institute or defend a suit when executed by
an officer, warrant-officer, non-commissioned officer or private of [the
Pakistan Army] not in civil employment.
(ii)
[Rep. by the Amending Act, 1891 (XII of 1891)].
(iii)
Written statements called for by the Court after the first hearing
of a suit.
(iv)
[Rep, by the Cantonments Act, 1889 (Ji7//0/1889)1.
(v) [Rep. by A. O., 1949, Sch].
(v)
[Rep. ibid].
(vi)
[Rep. ibid].
(vii)
[Rep. ibid].
(viii)
[Rep. ibid].
(ix)
Probate of a will, letters of administration, [land
save as regards debts and securities, a certificate under [Sind
Regulation VIII of 1827] where the amount or value of the property in respect
of which the probate or letter, or certificate shall be granted does not exceed
one thousand rupees.
(x)
Application or petition to a Collector or other officer making a
settlement of land-revenue, or to a Board of Revenue, or a Commissioner of
Revenue, relating to matters connected with the assessment of land or the ascertainment
of right thereto or interests therein, if presented previous to the final confirmation
of such settlement.
(xi)
Application relating to a supply for Irrigation of water belonging
to Government.
(xii)
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.
(xiii)
Application for service of notice of relinquishment of land or of
enhancement of rent.
(xiv)
Written authority to an agent to distain.
(xv)
First application (other than a petition containing 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 for the immediate
purpose of being produced in Court.
(xvi)
Bail-bonds in criminal cases, recognizance’s to prosecute or give
evidence for personal appearance or otherwise.
(xvii)
[Omitted
by A. O., 1949, Sch.]
(xviii)
Petition by a prisoner, or other person in duress or under
restraint of any Court or its officers.
|
(xix)
Complaint of a public servant (as defined in the Pakistan Penal
Code), a municipal officer, or an officer or servant of a Railway Company.
|
Act XLV of 1860.
|
(xx)
Application for permission to cut timber in Government forests, or, otherwise relating to such
forests.
(xxi)
Application for the payment of money due by Government to the
applicant.
(xxii)
Petition of appeal [———————————————]
against any municipal tax.
(xxiii)
Application for compensation under any law for the time being in
force relating to the [Acquisition
of property for public purposes].
(xxiv)
[Omitted
by A. O. , 1949, Schedule].
|
(xxv)
[Petition under the
Christian Marriage Act, 1872, sections 45 and 46].
|
XV of 1872
|
[CHAPTER—III-A]
PROBATES, LETTERS OF ADMINISTRATION AND
CERTIFICATES OF ADMINISTRATION.
|
19-A. Where any person on
applying for the probate of a will or letters of administration has estimated
the property of the deceased to be 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,
|
Relief where too high a Court-fee has been paid,
|
and delivers to such
Authority a particular inventory and valuation of the property of the deceased,
verified by affidavit or affirmation,
and if such Authority is
satisfied that a greater fee was paid on the probate or letters than the law
required,
the said Authority may—
(a) cancel the stamp on the
probate or letters if such stamp has not been already
cancelled;
(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.
|
19-B. Whenever it is
proved to the satisfaction of such Authority that an executor or
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 has 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.,
|
Relief Where debt due from a deceased person have been paid out
of his estate.
|
such Authority may return difference, provided the same be claimed
within three years after the date of probate or letters.
But when, by reason of any legal proceeding, the debts due from
the deceased have 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.
|
19-C. 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 any part of the same property belonging to the same estate.
|
Relief in case of several grants.
|
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.
|
19-D. The probate of the
will or the letters of administration of the effects of any person deceased
heretofore or hereafter granted shall be deemed valid and available by his
executors or administrators for recovering, transferring or assigning any
moveable or immovable property whereof or whereto the deceased was possessed
or entitled, either wholly or partially as a trustee, notwithstanding the
amount or value of such property is not included in the amount or value of
the estate in respect of which a court-fee was paid on such probate or
letters of administration.
|
Probate declared valid as to trust property though not covered
by court-fee.
|
|
19-E. 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 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 grant,
of five times, or 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:
|
Provision for
Case where too
Low a Court-fee has been paid on probates, etc..
|
Provided that, if
the application be made within six months after the ascertainment of the true
value of the estate and the discovery that too low a court-fee was at first
paid on the probate or letters, and if the said Authority is satisfied that
such fee was paid in consequence of a mistake or 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.
|
19-F. In 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.
|
Administrator to give proper security before letters stamped
under section 19E-
|
|
[19-G].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 percent, on the
amount of the sum wanting to make up the proper court-fee.
|
Executors, etc, not
paying full court-fee on probates, etc, within six months
After discovery of
under payment.
|
|
[19-H]. (1) Where an
application for probate or letters of administration is made to any Court
other than a High Court, the Court shall cause notice of the application to
be given to the Collector.
|
Notice of applications for of administration to be given to
Revenue authority ties, and procedure thereon,
|
(2) Where such an application as
aforesaid is made to a High Court, the High Court shall cause notice of the
application to be given to the Chief Controlling Revenue-authority [for
the local area in which the High Court is situated].
(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 277 of the [Indian
Succession] Act, 1925 XXXIX of 1925, [*
* ].
|
X of 1865
|
(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 authorized 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 reports and the evidence so taken shall be
evidence in the proceeding, and the Court may record a finding in 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 [Provincial
Government] may make rules for the guidance of Collectors in the exercise of
the powers conferred by sub-section (3)].
|
[19-I.(1) No order
entitling the petitioner to the grant of probate or letters
of administration shall bemade upon 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.
|
Payment of court fees in respect of probates and letters of
administration
|
(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)].
|
[19-J. (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 recovered from the executor or
administrator as if it were an arrear of land-revenue by any Collector. [*
* *].
|
Recovery of
Penalties etc.
|
(2) The Chief
Controlling Revenue-authority may remit the whole or any part of any such
penalty or forfeiture as aforesaid, or any part of any penalty under section
19-E or of any court-fee under section 19-E in excess of the full court-fee
which ought to have been paid.]
|
[19-K. Nothing
in section 6 or section 28 shall apply to
; probates or letters of administration].
|
Section 6 and 28 not to apply to probate or letters of
administration
|
CHAPTER—IV.
PROCESS-FEES.
|
20.
The High Court shall, as soon as may be, make rules as to the following
matters: —
|
Rules as to cost of
Processes.
|
(i)
The fees chargeable for 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 such jurisdiction :
(ii)
the fees chargeable for serving and executing
processes issued by the Criminal Courts established within such limits in the
case of offences other than offences for which police-officers may arrest
without a warrant: and
(iii)
the remuneration of the peons and all other
persons employed by leave of a Court in the service or execution of processes
time.
The High Court may from time to time alter and
add to the rules so made.
|
All such rules,
alterations and additions shall, after being confirmed bythe [Provincial
Government] [*
* * ] be published in the[Official Gazette], and shall
thereupon have the force of law.
|
Rules as to cost of
Processes.
|
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.
|
21. 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.
|
Table of process fees.
|
|
22. Subject to [rules]
to be made by the High Court and approved by the [Provincial
Government] [*
* *] 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 court subordinate thereto,
|
Number of peons in District and subordinate Courts.
|
|
and for the purposes of this
section every Court of Small Causes established under Act [
No. IX of 1887] [*
* * *] shall be deemed to be subordinate to the court of the District Judge.
|
Number of peons in musfassal small cause courts.
|
23. (Number
of peons in Revenue Courts). Repealed by section 2 and Schedule of the Punjab
Land Revenue Act, 1887(XVII
of 1887).
24. (Process served under this Chapter
to be held to be process within meaning of
Code of Civil Procedure}. Rep. by the Repealing
and Amending Act, 1891 (A'/7 0/1891).
CHAPTER—V.
OF THE MODE OF
LEVYING FEES.
|
25. All fees referred
to in section 3 or chargeable under this
Act shall be collected by stamps.
|
Collection of fees by stamps.
|
|
26- The stamps used to denote any fees chargeable
under
this Act shall be impressed or adhesive, or partly impressed and
partly adhesive, as the [Appropriate
Government], may, by
notification in the [Official
Gazette] from time to time direct. [***]
|
Stamps to be impressed or
|
|
27. The[Appropriate
Government] may, from time to time,
make [rules
for regulating]—
(a) the supply
of stamps to be used under this Act;
(b)
the number of stamps to be used for denoting
any fee- chargeable under
this Act;
(c)
the renewal of damaged or spoiled stamps; and
(d)
the keeping accounts of all stamps used under this Act:
|
Rules for supply.
Number, renewal
And keeping accounts of stamps.
|
Provided that, in
the case of stamps used under section 3 in a High Court, such rules shall be
made with the concurrence of the Chief Justice of such Court.
All such rules shall be
published in the [Official
Gazette], and shall thereupon have the force of law.
|
28. No document which ought to
bear a stamp under this
Act shall be of any validity, unless and until it is properly stamped.
|
Stamping documents inadvertently received.
|
But, if any
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 a High Court, any Judge of
such Court, may, if he thinks fit, order that such document be stamped as he
may direct; and, on such document being stamped accordingly, the same and
every proceeding relative thereto shall be as valid as if it had been properly
stamped in the first instance.
|
29. 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.
|
Stamping documents inadvertently received.
|
|
30. 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.
|
Cancellation of
Stamp.
|
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
crescent and star] so as to leave the amount designated on the stamp untouched,
and the part removed by punching shall be burnt or otherwise destroyed; [……………..]
CHAPTER—Vl
MISCELLANEOUS
31. [** *]
32. [*
* *]
|
33. Whenever 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.
|
Admission in criminal cases of documentsfor which proper fee has
not been paid
|
|
[34. (1) The [Appropriate
Government] may from time to time make 3 [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.
|
Sale of Stamps.
|
(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.
|
35. The
[Appropriate
Government] may, from time to time by notification in the [Official
Gazette] reduce or remit in the whole or in any part of the [the
territories under its administration] 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.
|
Power to reduce
Or remit fees.
|
|
[35-A (1) The ad
valorem fees leviable on the institution
of suits specified in schedule [as amended before the promulgation
of the court fees (Amendment) Ordinance, 1962, by any
Central or Provincial Act, shall be reduced by fifteen per centum
where the value of the subject matter exceeds two thousand rupees
but does not exceed fifteen thousand rupees and shall be increased
by fifteen per centum where the value of the subject matter exceeds
fifteen thousand rupees.
|
Variation of rate.
|
(2) The amount of fee
leviable after reduction of increase provided for in sub-section (1) shall be
calculated to the nearest rupee or half rupee, whichever it may be].
|
36. Nothing in Chapters II and V of this Act
applies [*
* *]to the fees which any officer of a High Court is allowed to receive in
addition to a fixed salary.
|
Saving of fees to certain officers of High Courts.
|
(Schedule
I. – Ad valoren fees)
[SCHEDULE
– 1]
Ad
volorem fees
|
Number
|
|
Proper fee
|
|
[1]. Plaint, written
statement pleading a set-off or counterclaim or memorandum of appeal (not
otherwise provided for in this Act) or cross-objection presented to any Civil
or Revenue Court including applications, appeals and revisions before revenue
appellant or revisional authorities; except those mentioned in section
3.
|
--------------
|
Seven-and-a half
percent (7.5%) on the amount or value of the subject matter in dispute,
subject to a minimum of five hundred rupees and a maximum of fifteen thousand
rupees (irrespective of value of relief claimed); and
|
|
Number
|
|
Proper fee
|
|
2. Plaint [*
* *]in a suit for possession under [the
Specific Relief Act, 1877, section-9].
3. [Repealed by Act VIII of 1871).
4. Application for review of judgment, [if
presented on or after the ninetieth day from the date of the decree.
5. Application for review of judgment, [if
presented before the ninetieth day from the date of the decree.
|
|
A fee of one-half the amount prescribed in the foregoing scale.
The fee leviable on the plaint or memorandum of appeal.
One-half of the feeleviable on the plaint or memorandum of appeal.
|
|
6. Copy of translation of a judgment or order not being,
or having the force of, a decree.
|
When such judgment or order is passed by any Civil Court other
than a High Court, or by the presiding officer of any Revenue Court or
office, or by any other judicial or Executive Authority-
|
|
|
|
(a)- If the amount or value of the subject-matter is fifty or
less than fifty rupees.
|
Four annas.
|
|
|
(b)-If such amount or value exceeds fifty rupees.
|
Eight annas.
|
SCHEDULE 1. – CONTD
Ad
valovem fees)- contd.
|
Number
|
|
Proper fee
|
|
6. Copy, etc. contd.
|
When such judgment or order is passed by a High Court.
|
One rupee.
|
|
|
When such decree or order is made by any Civil Court other than
a High Court, or by any Revenue Court-
|
|
|
7. Copy of a decree or order having the force of a decree.
|
(a)- If the amount or value of the subject-matter of the suit
wherein such decree or order is made is fifty or less than fifty or less than
fifty rupees.
|
Eight annas.
|
|
|
(b)- If such amount or value exceeds fifty rupees.
When such decree of order is made by a High Court.
|
One rupee.
Four rupees.
|
|
8. Copy of any document liable to stamp-duty under the [Stamp
Act, 1899 (II of 1899] when left by any party to a suit or proceeding in
place of the original withdrawn.
|
(a)-When the Stamp-duty chargeable on the original does not
exceed eight annas.
|
The amount of the duty chargeable on I of the original,1879.
|
|
|
(b)- In any other case.
|
Eight annas.
|
|
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 or Office, or
from the office or any chief officer charged with the executive
administration of a Division.
|
Fore every three hundred and sixty words or fraction of
three hundred and sixty words.
|
Eight annas.
|
|
10. [Repealed by the Guardians and Wards Act, 1890 VIII of
1890]
|
……….
|
|
|
[11.
Probate of a will or letters of administration with or without will annexed.
|
|
Fifteen rupees
|
SCHEDULE-contd.
Advlorem
fees-contd.
|
Number
|
|
Proper fee
|
|
[12. Certificate
under the Succession Act, 1889 (VII of 1889).
|
[1] As regards debts
and securities.
(2) As regards other property in respect of which the certificate is granted.
When the amount or value of such property exceeds one thousand rupees, but
does not exceed ten thousand rupees.
|
Fifteen rupees.
The same fee as would by payable in respect of a certificate under the [Succession
Act, 1925] or in respect of an extension of such a certificate as the case may
be.
|
|
[12-A]. Certificate
under the Regulation of the [Sind
Code No. VIII of 1827].
|
When Such amount or value exceeds ten thousand rupees, but does
not exceed fifty thousand rupees.
When Such amount or value exceeds fifty thousand rupees, but does not exceed
fifty thousand rupees.
|
Two percent on such amount of value.
Two and on-half per centum on such amount or value.
|
|
[13] Application to
the [*
* * *] [Board
of Revenue) for the exercise of its revisional jurisdiction under section 84
of the Punjab Tenancy Act, 1887.
|
When such amount or value exceeds ten thousand fifty thousand
rupees.
When the amount or value of the subject-matter in dispute does not exceed
twenty five rupees.
When such amount or value exceeds twenty five rupees.
|
Three per centum on such amount or value.
Two rupees.
The fee leviable on a memorandum of appeal.
|
|
[13-A. Application to
a High Court for the exercise of its revisional jurisdiction under section
115 of the Code of Civil procedure, 1908.
|
Where the application is for revision of an order and the amount
or value of the subject-matter is less than two thousand rupees.
Where the application is for the revision of an order and the amount or value
of the subject-matter is two thousand rupees.
|
Seven rupees and fity paisa.
Fifteen rupees.
|
|
14. (Rep. by A.O. 1937)
15. (Rep. by the Repealing and Amending Act, 1923 (II of 1923 s:3 and Sch)
|
Where the application is for the revision of an appellate
decree.
|
The fee leviable on a memorandum of appeal.
|
SCHEDULE 1. – contd.
Ad valorem fees – contd.
[* * *]
[SCHEDULE-II]
Fixed fees
|
Number
|
-
|
Proper Fee
|
|
1. Application or petition.
|
- 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 officer of land revenue by any person
holding temporarily settled land under direct engagement with.
|
One anna
|
(Schedule II .- fixed fees)
SCHEDULE II – Contd
Fixed Fees-Contd
|
Number
|
-
|
Proper Fee
|
|
1. Application or petition….Contd
|
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, if the
application or petition relates solely to such conservancy or improvement;
|
One anna
|
|
|
Or when presented to
any Civil Court other than a Principal Civil court of original jurisdiction [*
* *]or in to any [Court
of small Causes Constituted under Act No.[IX of 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 , decrees 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.
|
Eight annas
|
|
Number
|
-
|
Proper Fee
|
|
1. Application or petition-coned.
|
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, 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 the Act;
Or to deposit in Court revenue or rent;
Or for determination by a Court of the amount of Compensation to be paid by a
land lord to his tanent.
(c) When presented to a [*
* * *] Chief Controlling Revenue or
Executive Authority, or to a Commissioner of Revenue of Circuit, or to any
chief officer charged with the executive administration of a Division and
notother wise provided for by the Act.
|
Eight annas
|
|
[1-A Application to
any Civil Court that records may be called for from another Court.
2. Application for leave to use as a pauper.
|
(d)- When presented to a High Court.
When the Court grants the application and is of opinion that the transmission
of such records involves the use of the post.
|
Two rupees.
Twelve annas in addition to any fee levied on the application under clause
(a), clause (b) or clause (d) of article I of [this Schedule]
Eight annas.
|
|
Number
|
-
|
Proper Fee
|
|
3. Application for leave to appeal as a pauper.
|
(a)- When presented to a District Court.
(b)- When presented to a Commissioner or a High Court.
|
One rupee.
Two rupees.
|
|
4. Plaint or memorandum of appeal in a suit to obtain
possession under [
* * * *] the [Mamlatdars]’
[sind Act II of 1906].
5. Plaint or memorandum 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, or the Code of Civil Procedure, 1908 and not otherwise
provided for by this Act].
7. Undertaking under section 49 of the Divorce Act.
8.[*
* *]
|
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 this number.
|
Eight annas.
Eight annas.
|
(Schedule II- Fixed fees)
SCHEDULE II . – contd
Fixed fees-contd
|
Number
|
-
|
Proper Fee
|
|
10. Mukhtarnama or Wakalatnama-contd.
|
(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 of Executive Authority.
(b) to a High Court, [* * *] Board of Revenue or other
Chief Controlling Revenue or Executive Authority.
(a)- to any Civil Court other than a High Court or to any
Revenue court of other Executive Officer other than the High Court or Chief
Controlling Revenue or Executive Authority.
|
One rupees
Two rupees
|
|
11. Memorandum of appeal when the appeal is not [*
* * * ] from a decree or an order having
the force of a decree, and is presented.
|
[(aa)- to the Central
Board of Revenue 5[section 193 of the Custom Act, 1969 (iv of 1969) for
section 35 of the Central Excise and Salt Act, 1944.)
|
Twenty five
rupees
|
|
12. Caveat.
[13. [__]
[14. [___]
14.
[* * *].
|
(b)- to a High court or [
* * * ] Chief Controlling
Executive or Revenue Authority.
|
Two rupees
|
|
Number
|
-
|
Proper Fee
|
|
16.
[* * *]
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
Court not established by Letters Patent or of any Revenue Court;
(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;
|
|
|
|
(iv) to set aside an award;
|
|
Ten rupees
|
|
(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 disputes and which is not otherwise
provided for by his Act.
|
|
|
|
18. Application under section 326 of the [Code
of Civil Procedure].
|
|
|
|
[19. Agreement in
wiring stating a question for the opinion of the Court under the Code of
Civil Procedure, 1908].
|
|
|
|
20. Every petition under the 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 [ParsiMrriage
and Divorce Act, 1865].
|
|
Twenty rupees
|
|
[22. Plaint or
memorandum of appeal for recovery of compensation or damages under the Fatal
Accidents Acts, 1855.]
|
|
Fifteen rupees
|
(Schedule III – Form of Valuation)
[SCHEDULE III]
(See-section 19-1)
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 Property and credits of.
|
(or administration of
the deceased
|
1.
I ___________________________________solemnly affirm
____________
Make oath 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 of 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.
ANNEXURE-A
VALUATION
OF THE MOVABLE AND IMMOVABLE PROPERTY OF DECEASED.
Cash in the house and at the banks, household goods, wearing apparel, books,
plate, jewels, etc.(State estimated value
accordingly 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 the application).
Immovable property
consisting of
(State descriptions, giving, in the case
of houses the assesses 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
determinable state the number of years purchase the profit rents are estimated
to be worth and the value of such, in serving 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 on public companies
(State the particular and the value calculated
of 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 bonds, mortgages, bills, notes all other securities for money.
SCHEDULE III contd.
|
(State the amount of the whole; also the interest separately,calculating
it to the time of
making the application).
Books 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)
|
Rs.
|
A.
|
P.
|
|
Total
|
|
|
|
|
Deduct amount shown in
Annexure- B not subject to duty.
|
|
|
|
|
Total
|
|
|
|
|
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
incumrances.
Property held in trust
not beneficially or with general power to confer a beneficial interest.
Other Property not
subject to duty.
|
Rs.
|
A
|
P
|
|
Total
|
|
|
|
|
|
|
|
|
. Substituted vide Ordinance No.XXI of
1960.
. Submitted vide Act No.XIX of 1922.
. Submitted
vide Act No.XX of 1870.
. Submitted vide Act No.XX of 1870.
. Submitted vide
Ordinance No.XXVII of 1981..
. Substituted vide A.O.,1937.
. Substituted vide A.O.,1937.
. Substituted vide Act No.XIII of 1951.
|
