Court Fees Amendment Act 2024

Reg. No. RNP/GOA/32/2024-2026 RNI No.
GOAENG/2002/6410
Panaji, 17th September, 2024 (Bhadra 26, 1946) SERIES I No. 24
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 3
GOVERNMENT OF GOA BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the Republic
Department of Law of India as follows:—
Legal Affairs Division
CHAPTER I
—–
Preliminary
Notification
1. Short title, extent, commencement and
7/19/2024-LA-155 application.— (1) This Act may be called the
The Goa Court-Fees Act, 2024 (Goa Act 15 Goa Court-Fees Act, 2024.
of 2024) which has been passed by the
Legislative Assembly of Goa on 31-07-2024 and (2) It shall extend to the whole of the State
assented to by the Governor of Goa on of Goa.
27-08-2024, is hereby published for the general (3) It shall come into force on such date as
information of the public. the Government may, by notification in the
Dnyaneshwar Raut Dessai, Joint Secretary Official Gazette, appoint.
(Law)
(4) The provisions of this Act shall not apply
Porvorim, 2nd September, 2024.om to fees or stamps relating to documents
––––––– presented or to be presented before any officer
serving under the Central Government.
The Goa Court-Fees Act, 2024
(Goa Act No. 15 of 2024) [27-08-2024] (5) In the absence of any specific provision
to the contrary, nothing in this Act shall affect
AN any special law now in force relating to fees
ACT taken in the courts and public offices.
to consolidate and amend the law relating to 2. Definitions.— In this Act, unless the
fees taken in the courts and public offices context otherwise requires,—
and fees taken in respect of certain matters
in the State of Goa, other than fees falling (a) “Application” shall have the same
under entries 77 and 96 of List I in the meaning as assigned to it in the context of
Seventh Schedule to the Constitution of its used in the body and schedule of this
India. Act;
1157
Suggestions are welcomed on e-mail: dir–[email protected]
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24 (EXTRAORDINARY No. 3) 17TH SEPTEMBER, 2024
(b) “Appeal” shall have the same shall be filed, exhibited or recorded in, or shall
meaning as assigned to it in the context of be received or furnished by the High Court in
its used in the body and schedule of this any case coming before such Court in the
Act; exercise of its extraordinary original civil
(c) “Chief Controlling Revenue Authority” jurisdiction or in the exercise of its
means such officer as the Government may, extraordinary original criminal jurisdiction or
by notification in the Official Gazette, in the exercise of its jurisdiction as regards
appoint in this behalf for the whole or any appeals from the judgments (other than
part of the State of Goa; judgments passed in the exercise of the
ordinary original civil jurisdiction of the Court)
(d) “Collector” includes any officer of one or more Judges of the said Court, or of
authorised by the Chief Controlling Revenue a Division Court or in the exercise of its
Authority to perform the functions of a jurisdiction as regards appeals from the Courts
Collector under this Act; subject to its superintendence or in the
exercise of its jurisdiction as a Court of
(e) “Government” means the Government
reference or revision unless in respect of such
of Goa;
document there shall be paid a fee of an
(f) “High Court” means the High Court amount not less than that indicated by either
of Bombay at Goa; of the schedules hereto as the proper fee for
such document.
(g) “Plaint” includes set-off, counter
claim, cross objection, etc., and shall have 5. Procedure in case of difference as to
the same meaning as assigned to it in the necessity or amount of fee.— (1) When any
context of its used in the body and schedule difference arises between the officer whose
of this Act, respectively; duty it is to see that any fee is paid under this
Chapter and any suitor, petitioner, appellant,
(h) “Petition” shall have the same
applicant or attorney, as to the necessity of
meaning as assigned to it in the context of
paying a fee or the amount thereof, the
its used in the body and schedule of this
question shall, when the difference arises in
Act;
the High Court, be referred to the taxing-
(i) “prescribed” means prescribed by officer, whose decision thereon shall be final,
rules made under this Act; except when the question is, in his opinion,
one of general importance, in which case he
(j) “Schedule” means Schedule I,
shall refer it to the final decision of the Chief
Schedule II and Schedule III appended
Justice of such High Court, or of such Judge
hereto;
of the High Court as the Chief Justice shall
CHAPTER II appoint either generally or specially in this
behalf.
Fees in the High Court
(2) The Chief Justice of the High Court shall
3. Levy of fees in High Court.— The fees declare who shall be taxing-officer for the
payable for the time being to the clerks and purpose of sub-section (1).
officers (other than the sheriffs and attorneys)
of the High Court; or chargeable in that Court CHAPTER III
under article 10 of Schedule I and articles 9, Fees in other Courts and in Public Offices
12 and 17 of Schedule II hereto, shall be as
per the provisions of this Act. 6. Fees on documents filed, etc., in Courts
or in public offices.— Except in the Courts
4. Fees on documents filed, etc. in High hereinbefore mentioned, no document of any
Court in its extraordinary jurisdiction.— No of the kinds specified as chargeable with fees
document of any of the kinds specified in in the Schedules shall be filed, exhibited or
schedules hereto, as chargeable with fees, recorded in any Court of Justice, or shall be
1158
received or furnished by any public officer, (f) for accounts.— for accounts,
unless in respect of such document there has
been paid a fee of an amount not less than that according to the amount at which the
indicated in either of the said Schedules as the relief sought is valued in the plaint or
proper fee for such document. memorandum of appeal:
7. Computation of fees payable in certain Explanation.— In all such suits the

suits.— The amount of fee payable in the suits plaintiff shall state the amount at which
specified herein shall be computed,— he values the relief sought;
(i) for money.— In suits for money (v) for possession of land, houses and
(including suits for damages or gardens.— In suits for the possession of
compensation, or arrears of maintenance, of land, houses and gardens, according to the
annuities, or of other sums payable value of the subject-matter; and such value
periodically), according to the amount shall be deemed to be, where the subject
claimed; matter is land, and,—
(ii) for maintenance and annuities.— In
suits for maintenance and annuities or other (a) where the land forms an entire
sums payable periodically—according to estate, or a definite share of an estate,
the value of the subject-matter of the suit, paying annual revenue to Government,
and such value shall be deemed to be ten or forms part of such an estate and is
times the amount claimed to be payable for recorded in the Collector’s register as
one year; separately assessed with such revenue
and such revenue is permanently settled,
(iii) for other movable property having a ten times the revenue so payable;
market-value.— In suits for movable
proper ty other than money, where the (b) where the land forms an entire
subject-matter has a market-value, estate, or a definite share of an estate,
according to such value at the date of paying annual revenue to Government,
presenting the plaint; or forms part of such estate and is
recorded as aforesaid and such revenue
(iv) In suits —
is settled, but not permanently, five times
(a) for movable property of no market- the revenue so payable;
value.— for movable property where the
subject matter has no market-value as for (c) where the land pays no such
instance in the case of documents relating revenue, or has been partially exempted
to title, from such payment, or is charged with
any fixed payment in lieu of such revenue,
(b) to enforce a right to share in joint and net profits have arisen from the land
family property.— to enforce the right to during the year next before the date of
share in any property on the ground that presenting the plaint, fifteen times such
it is joint family property, net profits but where no such net profits
(c) for a declaratory decree and have arisen therefrom, the amount at
consequential relief.— to obtain a which the Court shall estimate the land
declaratory decree or order, where with reference to the value of similar land
consequential relief is prayed, in the neighbourhood;
(d) for an injunction.— to obtain an (d) where the land forms part of an
injunction, estate paying revenue to Government,
(e) for easements.— for a right to some but is not a definite share of such estate
benefit (not herein otherwise provided and is not separately assessed as above-
for) to arise out of land, and mentioned, the market value of the land;
1159
(e) for houses and gardens.— Where (d) of an award, according to the
the subject-matter is a house or garden, amount or value of the proper ty in
according to the market value of the dispute;
house or garden;
(xii) between landlord and tenant.— In
(vi) to enforce a right of pre-emption.— In the following suits between landlord and
suits to enforce a right of pre-emption, tenant:—
according to the value (computed in
accordance with clause (v) of this section) (a) for the delivery by a tenant of the
of the land, house or garden in respect of counterpart of a lease,
which the right is claimed; (b) to enhance the rent of a tenant
(vii) for interest of assignee of land having a right of occupancy,
revenue.— In suits for the interest of an
(c) for the delivery by a landlord of a
assignee of land revenue, fifteen times his
lease,
net profits as such for the year next before
the date of presenting the plaint; (d) for the recovery of immovable
(viii) to set aside an attachment.— In property from a tenant, including a tenant
suits to set aside an attachment of land or holding over after the determination of a
of an interest in land or revenue, according tenancy,
to the amount for which the land or interest (e) to contest a notice of ejectment,
was attached:
(f) to recover the occupancy of
Provided that, where such amount
immovable property from which a tenant
exceeds the value of the land or interest,
has been illegally ejected by the landlord,
the amount of fee shall be computed as if
and
the suit is for the possession of such land or
interest; (g) for abatement of rent,
(ix) to redeem.— In suits against a according to the amount of the rent of the
mortgagee for the recovery of the property immovable property to which the suit refers,
mortgaged; payable for the year next before the date of
(x) to foreclose.— and in suits by a presenting the plaint.
mortgagee to foreclose the mortgage, or 8. Fee on memorandum of appeal against
where the mortgage is made by conditional order relating to compensation.— (1) The
sale, to have the sale declared absolute, amount of fee payable under this Act on a
according to the principal money expressed memorandum of appeal against an order
to be secured by the instrument of relating to compensation under any Act for the
mortgage; time being in force for the acquisition of land
(xi) for specific performance.— In suits for for public purposes, shall be computed
specific performance, according to the difference between the
amount awarded and the amount claimed or
(a) of a contract of sale, according to
challenged by the appellant:
the amount of the consideration;
(b) of a contract of mortgage, according Provided that, where the Government is an
to the amount agreed to be secured; acquiring body, it shall not be liable for
payment of fee in such appeals.
(c) of a contract of lease, according to
the aggregate amount of the fine or Explanation.— For the purposes of this sub-
premium (if any) and of the rent agreed -section, “amount” means the amount in
to be paid during the first year of the dispute and it shall not include the amount of
term; statutory benefits.
1160
(2) The amount of fee payable under this Act additional fee as would have been payable had
on a memorandum of appeal against an award the said market-value or net profits been rightly
of a Claims Tribunal preferred under section estimated.
173 of the Motor Vehicles Act, 1988 (Central
(2) In such case the suit shall be stayed until
Act 59 of 1988), shall be computed as
the additional fee is paid. If the additional fee
follows:—
is not paid within such time as the Court shall
(i) if such appeal is preferred by the fix, the suit shall be dismissed.
insurer or owner of the motor vehicle, the
11. Procedure in suits for mesne profits or
full ad valorem fee leviable on the amount
account when amount decreed exceeds
at which the relief is valued in the
amount claimed.— (1) In suits for mesne
memorandum of appeal according to the
profits or for immovable property and mesne
scale specified under article 1 of Schedule I
profits, or for an account, if the profits or
hereto;
amount decreed are or is in excess of the
(ii) if such appeal is preferred by any profits claimed or the amount at which the
other person, one-half of the ad valorem fee plaintiff valued the relief sought, the decree
leviable on the amount at which the relief shall not be executed until the difference
is valued in the memorandum of appeal between the fee actually paid and the fee
according to the said scale: which would have been payable had the suit
comprised the whole of the profits or amount
Provided that if such person succeeds in
so decreed shall have been paid to the proper
the appeal, he shall be liable to make good
officer.
the deficit, if any, between the full ad
valorem fee payable on the relief awarded (2) Where the amount of mesne profits is left
in the appeal according to the said scale and to be ascertained in the course of the execution
the fee already paid by him; and the amount of the decree, if the profits so ascertained
of such deficit shall, without prejudice to exceed the profits claimed, the fur ther
any other mode of recovery, be recoverable execution of the decree shall be stayed until
as an arrear of land revenue. the difference between the fee actually paid
and the fee which would have been payable
9. Power to ascertain net profits or market- had the suit comprised the whole of the profits
value.— If the Court sees reason to think that so ascertained is paid. If the additional fee is
the annual net profits or the market-value of not paid within such time as the Court shall
any such land, house or garden as is specified fix, the suit shall be dismissed.
in clauses (v) and (vi) of section 7 have or has
been wrongly estimated, the Court may, for 12. Decision of questions as to valuation.—
the purpose of computing the fee payable in Every question relating to valuation for the
any suit therein mentioned, issue a purpose of determining the amount of any fee
commission to any proper person directing chargeable under this Chapter on a plaint or
him to make such local or other investigation memorandum of appeal, shall be decided by
as may be necessary, and to report thereon to the Court in which such plaint or
the Court. memorandum, as the case may be, is filed, and
such decision shall be final as between the
10. Procedure where net profits or market- parties to the suit:
value wrongly estimated.— (1) If in the result
of any such investigation, the Court decides Provided that whenever any such suit
that the net profits or market-value have or comes before a Court of appeal, reference or
has been wrongly estimated, the Court, if the revision, if such Court considers that the said
estimation has been excessive, may in its question has been wrongly decided to the
discretion refund the excess paid as such fee: detriment of the revenue, it shall require the
but, if the estimation has been insufficient, the party by whom such fee has been paid to pay
Court shall require the plaintiff to pay so much so much additional fee as would have been
1161
payable had the question been rightly 15. Refund where Court reverses or modifies
decided, and the provisions of sub-section (2) its former decision on ground of mistake.—
of Section 10, shall apply. Where an application for a review of judgment
is admitted, and where, on the rehearing, the
13. Refund in cases of remand.— (1) Where Court reverses or modifies its former decision
a plaint or memorandum of appeal which has on the ground of mistake in law or fact, the
been rejected by the lower Court is ordered applicant shall be entitled to a certificate from
to be received, or where a suit is remanded in the Court authorising him to receive back from
appeal for a fresh decision by the lower Court, the Collector or by way of e-payment, in the
the Court making the order or remanding the manner as prescribed, so much of the fee paid
appeal shall, where the whole decree is on the application as exceeds the fee payable
reversed and the suit is remanded, and may on any other application to such Court under
in other cases direct the refund to the appellant clause (b) and (c) of article 1 of Schedule II
of the full amount of fee paid on the hereto:
memorandum of appeal, and, if on second
appeal the case is remanded to the trial Court, Provided that this section shall not entitle
also on the memorandum of appeal in the first the applicant to such certificate where the
appellate Court. reversal or modification is due, wholly or in
part, to fresh evidence which might have been
(2) Where an appeal is remanded in second produced at the original hearing.
appeal for a fresh decision by the lower
appellate Cour t, the High Cour t when 16. Refund of Fee.— Where the Court refers
remanding the appeal may direct the refund the parties to a suit to any one of the mode of
to the appellant of the full amount of fee paid settlement of dispute referred to in section 89
on the memorandum of second appeal. of the Code of Civil Procedure, 1908 (Act 5 of
1908) and the matter is settled by one of the
(3) Notwithstanding anything contained in modes provided under section 89 of the Code
sub-sections (1) and (2) if the order of remand of Civil Procedure, 1908 (Act 5 of 1908), the
does not cover the whole of the subject matter plaintiff shall be entitled to a certificate from
of the suit, the refund shall not extend to more the Court authorising him to receive back from
than so much of the fee as would have been the Collector or by way of e-payment, in the
originally payable on that part of the subject manner as prescribed, the full amount of the
matter in respect of which the suit has been fee paid in respect of such plaint.
remanded:
17. Refund in cases of delay in presentation
Provided that no refund shall be ordered if of plaint, etc.— (1) Where a plaint or
the remand was occasioned by the fault of the memorandum of appeal is rejected on the
person who would otherwise be entitled to a ground of delay in its presentation or where
refund. the fee paid on a plaint or memorandum of
appeal is deficient and the deficiency is not
14. Refund of fee on application for review made good within the time allowed by law or
of judgment.— Where an application for a granted by the Court, or the delay in payment
review of judgment is presented on or after of the deficit fee is not condoned and the plaint
the ninetieth day from the date of the decree, or memorandum of appeal is consequently
the Court, unless the delay was caused by the rejected, the Court shall direct the refund to
applicant’s laches, may, in its discretion, grant the plaintiff or the appellant, of the fee paid on
him a certificate authorizing him to receive the plaint or memorandum of appeal which has
back from the Collector or by way of e-payment, been rejected.
in the manner as prescribed, so much of the
fee paid on the application as exceeds the fee (2) Where a memorandum of appeal is
which would have been payable had it been rejected on the ground that it was not
presented before such day. presented within the time allowed by the law
1162
of limitation, one-half of the fee shall be fees to which the plaints or memoranda of
refunded. appeal in suits embracing separately each of
such subjects would be liable under this Act:
18. Refund on settlement before hearing.—
Wherever by agreement of parties,— Provided that nothing in this section shall
be deemed to affect the power conferred by
(i) any suit is dismissed as settled out of
section 9 of the Code of Civil Procedure, 1908
Court before any evidence has been
(Act 5 of 1908).
recorded on the merits of the claim; or
22. Written examinations of complainants.—
(ii) any suit is compromised ending in a
When the first or only examination of a person
compromise decree before any evidence
who complains of the offence of wrongful
has been recorded on the merits of the claim;
confinement, or of wrongful restraint, or of any
or
offence other than an offence for which police-
(iii) any appeal is disposed of before the officers may arrest without a warrant, and who
commencement of hearing of such appeal, has not already presented a petition on which
a fee has been levied under this Act, is
half the amount of all fees paid in respect of reduced to writing under the provisions of the
the claim or claims in the suit or appeal shall Bharatiya Nagrik Suraksha Sanhita (Central
be ordered by the Court to be refunded to the Act No. 46 of 2023), the complainant shall pay
par ties by whom the same have been a fee of ten rupees, unless the Court thinks fit
respectively paid. to remit such payment.
Explanation (1): The expression “merits of
23. Exemption of certain documents.—
the claim” refers to all matters which arise for
Nothing contained in this Act shall render the
determination in the suit not being matters
following documents chargeable with any
relating to the frame of the suit, misjoinder of
fee:—
parties and cause of action, the jurisdiction of
the court to entertain or try the suit or the fee (i) Power-of-attorney to institute or defend
payable, but includes matters arising on pleas a suit when executed by a member of any
of res-judicata, limitation and the like. of the Armed Forces of the Union not in civil
employment.
Explanation (2): The expression “hearing of
the appeal” includes the “vista” of a case filed (ii) Application for certified copies of
in the appellate court. documents or of any other purpose in the
course of a criminal proceeding presented
19. Refund of fee paid by mistake or
by or on behalf of the Government to a
inadvertence.— Any fee paid by mistake or
criminal Court.
inadvertence shall be ordered to be refunded.
(iii) Written statements called for by the
20. Procedure for obtaining refund.— When Court after the first hearing of a suit.
a person becomes entitled to a refund of court
fees, the court shall grant a cer tificate (iv) Application or petition to a Collector
authorising him to receive back from the or other officer making a settlement of land-
Collector or by way of e-payment, in the revenue, or to a Board of Revenue, or a
manner as prescribed, the amount specified Commissioner of Revenue, relating to
therein, calculated according to the provisions matters connected with the assessment of
of this Act. land or the ascertainment of rights thereto
or interests therein, if presented, previous
21. Multifarious suits.— Where a suit
to the final confirmation of such settlement.
embraces two or more distinct subjects, the
plaint or memorandum of appeal shall be (v) Application relating to a supply for
chargeable with the aggregate amount of the irrigation of water belonging to Government.
1163
(vi) Application for leave to extend proved to be, and has consequently paid too
cultivation, or to relinquish land, when high a court-fee thereon, if, within six months
presented to an officer of land-revenue by a after the true value of the property has been
person holding, under direct engagement ascertained, such person produces the
with Government, land of which the probate or letters to the Chief Controlling
revenue is settled, but not permanently. Revenue Authority for the local area in which
the probate or letters has or have been
(vii) Application for service of notice of granted, and delivers to such Authority a
relinquishment of land or of enhancement particular inventory and valuation of the
of rent. property of the deceased, verified by affidavit
(viii) Written authority to an agent to or affirmation, and if such Authority is satisfied
distrain. that a greater fee was paid on the probate or
letters than the law required, the said
(ix) First application (other than a petition Authority may,—
containing a criminal charge or information)
(a) cancel the stamp on the probate or
for the summons of a witness or other person
letters if such stamp has not been already
to attend either to give evidence or to
cancelled;
produce a document or in respect of the
production or filing of an exhibit not being (b) substitute another stamp for denoting
an affidavit made for the immediate purpose the court-fee which should have been paid
of being produced in Court. thereon; and
(c) make an allowance for the difference
(x) Bail-bonds in criminal cases, between them as in the case of spoiled
recognizances to prosecute or give stamps, or repay the same in money, at his
evidence, and recognizances for personal discretion.
appearance or otherwise.
25. Relief where debts due from a deceased
(xi) Petition by a prisoner, or other person person have been paid out of his estate.—
in duress or under restraint of any Court or Whenever it is proved to the satisfaction of such
its officers. Authority that an executor or administrator has
(xii) Complaint of a public servant as paid debts due from the deceased to such an
defined in the Bharatiya Nyaya Sanhita, 2023 amount as, being deducted out of the amount
(Central Act No. 45 of 2023), a municipal or value of the estate, reduces the same, to a
officer, or an officer or servant of a Railway sum which, if it had been the whole gross
Company. amount or value of the estate, would have
occasioned a less court-fee to be paid on the
(xiii) Application for the payment of
probate or letters of administration granted in
money due by Government to the applicant.
respect of such estate than has been actually
(xiv) Applications for compensation under paid thereon under this Act, such Authority
any law for the time being in force relating may return the difference, provided the same
to the acquisition of property for public be claimed within three years after the date of
purposes. such probate or letters.
CHAPTER IV Provided that when, by reason of any legal
Probates, Letters of Administration and proceeding, the debts due from the deceased
Certificates of Administration have not been ascertained and paid, or his
effects have not been recovered and made
24. Relief where too high a court-fee has been available, and in consequence thereof the
paid.— Where any person on applying for the executor or administrator is prevented from
probate of a will or letters of administration has claiming the return of such difference within
estimated the property of the deceased to be the said term of three years, the said Authority
of greater value than the same has afterwards may allow such further time for making the
1164
claim as may appear to be reasonable under letters of administration to be duly stamped

the circumstances. on payment of the full court-fee which ought
to have been originally paid thereon in respect
26. Relief in case of several grants.— (1) of such value and of the further penalty, if the
Whenever a grant of probate or letters of probate or letters is or are produced within
administration has been or is made in respect one year from the date of grant, of five times,
of the whole of the property belonging to an or, if it or they, is or are produced after one
estate, and the full fee chargeable under this year from such date, of twenty times, such
Act has been or is paid thereon, no fee shall proper court-fee, without any deduction of the
be chargeable under the same Act when a like court-fee originally paid on such probate or
grant is made in respect of the whole or any letters of administration:
part of the same property belonging to the
same estate. Provided that, if the application be made
within six months after the ascertainment of
(2) Whenever such a grant has been or is the true value of the estate and the discovery
made in respect of any property forming part that too low a court-fee was at first paid on
of an estate, the amount of fees then actually the probate or letters of administration, and if
paid under this Act shall be deducted when a the said Authority is satisfied that such fee was
like grant is made in respect of property paid in consequence of a mistake or of its not
belonging to the same estate, identical with being known at the time that some particular
or including the property to which the former part of the estate belonged to the deceased,
grant relates. and without any intention of fraud or to delay
27. Probates declared valid as to trust- the payment of the proper court-fee, the said
property though not covered by court-fee.— Authority may remit the said penalty, and
The probate of the will or the letters of cause the probate or letters of administration
administration of the effects of any person to be duly stamped on payment only of the sum
deceased heretofore or hereafter granted shall wanting to make up the fee which should have
be deemed valid and available by his been at first paid thereon.
executors or administrators for recovering, 29. Administrator to give proper security
transferring or assigning, any movable or before letters stamped under section 28.— In
immovable property whereof or whereto the case of letters of administration on which too
deceased was possessed or entitled, low a court-fee has been paid at first, the said
either wholly or partially as a trustee, Authority shall not cause the same to be duly
notwithstanding the amount or value of such stamped in manner aforesaid until the
property is not included in the amount or value administrator has given such security to the
of the estate in respect of which a court-fee Court by which the letters of administration
was paid on such probate or letters of have been granted as ought by law to have
administration. been given on the granting thereof in case the
28. Provision for case where too low a court- full value of the estate of the deceased had
fee has been paid on probates, etc.— Where been then ascertained.
any person on applying for probate or letters 30. Executors, etc., not paying full court-fee
of administration has estimated the estate of on probates, etc., within six months after
the deceased to be of less value than the same discovery of under-payment.— Where too low
has afterwards proved to be, and has in a court-fee has been paid on any probate or
consequence paid too low a court-fee thereon, letters of administration in consequence of any
the Chief Controlling Revenue Authority for the mistake, or of its not being known at the time
local area in which the probate or letters has that some particular part of the estate
or have been granted may, on the value of the belonged to the deceased, if any executor or
estate of the deceased being verified by administrator acting under such probate or
affidavit or affirmation, cause the probate or letters of administration does not, within six
1165
months after the discovery of the mistake or of the exhibition of the inventory required by
of any effects not known at the time to have section 277 of the Indian Succession Act, 1865
belonged to the deceased, apply to the said (10 of 1865), or as the case may be, by section
Authority and pay what is wanting to make 98 of the Probate and Administration Act, 1881
up the court-fee which ought to have been (5 of 1881).
paid at first on such probate or letters of
(5) The Court, when so moved as aforesaid,
administration, he shall forfeit the sum of one
shall hold, or cause to be held, an inquiry
thousand rupees and also a further sum at the
accordingly, and shall record a finding as to
rate of ten percent on the amount of the sum
the true value, as near as may be, at which
wanting to make up the proper court-fee.
the property of the deceased should have been
31. Notice of applications for probate or estimated. The Collector shall be deemed to
letters of administration to be given to be a party to the inquiry.
Revenue-authorities and procedure thereon.— (6) For the purposes of any such inquiry, the
(1) Where an application for probate or letters Court or person authorised by the Court to hold
of administration is made to any Court other the inquiry may examine the petitioner for
than the High Court, the Court shall cause probate or letters of administration on oath
notice of the application to be given to the (whether in person or by commission), and
Collector. may take such further evidence as may be
(2) Where such an application as aforesaid produced to prove the true value of the
is made to the High Court, the High Court shall property. The person authorised as aforesaid
cause notice of the application to be given to to hold the inquiry shall return to the Court
the Chief Controlling Revenue Authority. the evidence taken by him and report the
result of the inquiry, and such report and the
(3) The Collector within the local limits of evidence so taken shall be evidence in the
whose revenue-jurisdiction the property of the proceeding, and the Court may record a
deceased or any part thereof is, may at any finding in accordance with the report, unless
time inspect or cause to be inspected, and take it is satisfied that it is erroneous.
or cause to be taken copies of, the record of
any case in which application for probate or (7) The finding of the Court recorded under
letters of administration has been made; and sub-section (5) shall be final, but shall not bar
if, on such inspection or otherwise, he is of the entertainment and disposal by the Chief
opinion that the petitioner has under- Controlling Revenue Authority of any
estimated the value of the property of the application under section 28.
deceased, the Collector may, if he thinks fit, (8) The Government may make rules for the
require the attendance of the petitioner (either purposes of sub-section (3).
in person or by agent) and take evidence and
inquire into the matter in such manner as he 32. Payment of court fees in respect of
may think fit, and, if he is still of opinion that probates and letters of administration.— (1)
the value of the property has been under- No order entitling the petitioner to the grant
estimated, may require the petitioner to of probate or letters of administration shall be
amend the valuation. made upon an application for such grant until
the petitioner has filed in the Court a valuation
(4) If the petitioner does not amend the of the proper ty in the form set for th in
valuation to the satisfaction of the Collector, Schedule III, and the Court is satisfied that the
the Collector may move the Court before fee specified in article 10 of Schedule I has been
which the application for probate or letters of paid on such valuation.
administration was made, to hold an inquiry
(2) The grant of probate or letters of
into the true value of the property:
administration shall not be delayed by reason
Provided that no such motion shall be made of any report made by the Collector under sub-
after the expiration of six months from the date section (3) of section 31.
1166
33. Recovery of penalties, etc.— (1) Any (2) Until such rules are made and published,
excess fee found to be payable on any inquiry the fees leviable for serving and executing
held under sub-section 6 of section 31 and any processes shall continue to be levied and shall
penalty or forfeiture under section 30, may, on be deemed to be fees leviable under this Act.
the certificate of the Chief Controlling Revenue
37. Tables of process fees.— A table in the
Authority, be recovered from the executor or
English and regional languages, showing the
administrator as if it were an arrear of land
fees chargeable for such ser vice and
revenue by any Collector.
execution, shall be exposed to view in a
(2) The Chief Controlling Revenue Authority conspicuous part of each Court.
may remit the whole or any part of any such 38. Number of peons in district and
penalty or forfeiture as aforesaid, or any part subordinate Courts.— Subject to the rules to
of any penalty under section 28 or of any court- be made by the High Court and approved by
fee under section 28 in excess of the full court- the Government, every District Judge, the
fee which ought to have been paid. Principal Judge and every Magistrate of a
34. Sections 6 and 44 not to apply to probates District shall fix, and may from time to time
or letters of administration.— Nothing in alter, the number of peons or persons
section 6 or section 44 shall apply to probates necessary to be employed for the service and
or letters of administration. execution of processes issued out of his Court,
and each of the Courts subordinate thereto.
CHAPTER V
39. Number of peons in Revenue Courts.—
Process-Fees Subject to rules to be framed by the Chief
Controlling Revenue Authority and approved
35. Rules as to cost of processes.— (1) The by the Government, every officer performing
High Court shall make rules as to the following the functions of a Collector of a District shall
matters, namely:— fix, and may from time to time alter, the
(i) the fees chargeable for serving and number of peons necessary to be employed
executing processes issued by such court for the service and execution of processes
in its appellate jurisdiction, and by the other issued out of his Cour t or the Courts
Civil and Revenue Courts established within subordinate to him.
the local limits of such jurisdiction; CHAPTER VI
(ii) the fees chargeable for serving and Of the Mode of Levying Fees
executing processes issued by the Criminal 40. Rate of fee in force on date of presentation
Courts, established within such limits in the of document to be applicable.— All fees shall
case of offences other than offences for be charged and collected under this Act at the
which police officers may arrest without a rate in force on the date on which the
warrant; and document chargeable to court-fees is or was
presented.
(iii) the remuneration of the peons and all
other persons employed by leave of a Court 41. Collection of fees by stamps or
in the service or execution of processes. e-payment.— All fees chargeable under this
Act shall be collected by stamps or e-payment.
(2) The High Court may from time to time
amend the rules so made. 42. Stamps to be impressed or adhesive.—
The stamps or e-payment used to denote any
36. Confirmation and publication of rules.— fees chargeable under this Act shall be
(1) All such rules and amendments shall, after impressed or adhesive or partly impressed and
being confirmed by the Government, be partly adhesive, as the Government may, by
published in the Official Gazette, and shall notification in the Official Gazette, from time
thereupon have the force of law. to time direct.
1167
43. Rules for supply, number, renewal and (2) Such officer as the Court or the head of
keeping accounts of stamps.— (1) The the office may from time to time appoint shall,
Government may, from time to time, make rules on receiving any such document, forthwith
for regulating,— effect such cancellation by punching out the
(a) the supply of stamps to be used under figure-head so as to leave the amount
this Act; designated on the stamp untouched, and the
part removed by punching shall be burnt or
(b) the number of stamps to be used for otherwise destroyed:
denoting any fee chargeable under this Act;
Provided that, where court-fee is paid by e-
(c) the renewal of damaged or spoiled payment, the officer competent to cancel
stamps; stamp shall verify the genuineness of the
(d) the keeping accounts of all stamps payment and after satisfying himself that the
used under this Act; and court-fee is paid, shall lock the entry in the
(e) the manner of payment of court-fee computer and make an endorsement under his
and refund thereof by e-payment: signature on the document that the court-fee
is paid and the entry is locked.
Provided that, in the case of stamps used
under section 3 in a High Court, such rules CHAPTER VII
shall be made, with the concurrence of the
Chief Justice of the High Court. Miscellaneous
(2) All such rules shall be published in the 47. Repayment of fee in certain
Official Gazette, and shall thereupon have the circumstances.— (1) When any suit in a Court
force of law. or any proceeding instituted by presenting a
petition to a Court is settled by agreement of
44. Stamping documents inadvertently
parties before any evidence is recorded, or any
received.— No document which ought to bear
appeal or cross objection is settled by
a stamp under this Act shall be of any validity,
agreement of parties before it is called on for
unless and until it is properly stamped:
effective hearing by the Court, half the amount
Provided that where any such document is of the fee paid by the plaintiff, petitioner,
through mistake or inadvertence received, appellant, or respondent on the plaint, petition,
filed or used in any Court or office without appeal or cross objection, as the case may be,
being properly stamped, the presiding Judge shall be repaid to him by the Court:
or the head of the office, as the case may be,
or, in the case of a High Court, any Judge of Provided that, no such fee shall be repaid if
such Court, may, if he thinks fit, order that such the amount of fee paid does not exceed one
document be stamped as he may direct; and, hundred rupees or the claim for repayment is
on such document being stamped not made within one year from the date on
accordingly, the same and every proceeding which the suit, proceeding, appeal or cross
relative thereto shall be as valid as if it had objection was settled by agreement.
been properly stamped in the first instance.
(2) The Government may, from time to time,
45. Amended document.— Where any such by order, provide for repayment to the
document is amended in order merely to plaintiffs, petitioners, complainants under
correct a mistake and to make it conform to section 138 of the Negotiable Instruments Act,
the original intention of the parties, it shall not 1881 (Act No. 26 of 1881) appellants or
be necessary to impose a fresh stamp. respondents of any part of the fee paid by them
46. Cancellation of stamp.— (1) No on plaints, petitions, complaints appeals or
document requiring a stamp under this Act cross objections, in suits, complaints under
shall be filed or acted upon in any proceeding section 138 of the Negotiable Instruments Act,
in any Court or office until the stamp has been 1881 (Act No. 26 of 1881), proceedings or
cancelled. appeals disposed of under such circumstances
1168
and subject to such conditions as may be 51. Saving of fees to certain officers of High
specified in the order. Courts.— Nothing in Chapters II and VII of this
Act applies to the fees which any officer of the
Explanation.— For the purpose of this High Court is allowed to receive in addition to
section, effective hearing shall exclude the a fixed salary.
dates when the appeal is merely adjourned
without being heard or argued. 52. Saving as to stamp duties.— Nothing in
this Act shall be deemed to affect the stamp
48. Admission in criminal cases of duties chargeable under any other law for the
documents for which proper fee has not been time being in force relating to stamp duties.
paid.— Whenever the filing or exhibition in a
Criminal Court of a document in respect of Explanation.— The Stamp duty shall have
which the proper fee has not been paid is, in the same meaning as provided under the
the opinion of the presiding Judge, necessary Indian Stamp Act, 1899 (2 of 1899).
to prevent a failure of justice, nothing 53. Power to make Rules.— (1) The
contained in section 4 or section 6 shall be Government may, by notification in the Official
deemed to prohibit such filing or exhibition. Gazette, make rules to carry out the purposes
of this Act.
49. Sale of stamps.— (1) The Government
may from time to time make rules for regulating (2) All rules made by the Government under
the sale of stamps or e-payment to be used this Act shall be laid before House of the State
under this Act, the persons by whom alone Legislature as soon as may be after they are
such sale is to be conducted, and the duties made and shall be subject to such
and remuneration of such persons. modifications as the State Legislature may
make during the session in which they are so
(2) All such rules shall be published in the
laid or the session immediately following.
Official Gazette, and shall thereupon have the
force of law. 54. Repeal and savings.— The Court Fees
Act, 1870 (Central Act 7 of 1870) in its
(3) Any person appointed to sell stamps application to the State of Goa, is hereby
who disobeys any rules made under this repealed:
section, and any person not so appointed who
sells or offers for sale only stamp, shall, on Provided that, such repeal shall not affect
conviction, be punished with imprisonment for the previous operation of any of the laws so
a term which may extend to three years or with repealed and anything done or any action
fine which may extend to five thousand rupees taken (including any appointment, notification,
or with both. order, rule, form, application, reference, notice,
report or certificate made or issued) under any
50. Power to reduce or remit fees.— The such law shall, in so far as it is not inconsistent
Government may, from time to time, by with the provisions of this Act, be deemed to
notification in the Official Gazette, reduce or have been done or taken under the
remit, in the whole or in any part of the State, corresponding provision of this Act and shall
all or any of the fees mentioned in the continue to be in force accordingly, unless and
Schedules hereto and may in like manner until superseded by anything done or any
cancel or vary such order. action taken under this Act:
1169
“SCHEDULE I”
Ad valorem Fees
Article number Proper fee

(1) (2) (3)
When the amount or value of the subject-matter Two hundred

in dispute does not exceed one thousand rupees
rupees.
When such amount or value exceeds one Twelve rupees
thousand rupees, for every one hundred rupees,
or part thereof, in excess of one thousand
rupees, upto five thousand rupees.
When such amount or value exceeds five Fifteen rupees
thousand rupees, for every hundred rupees, or
part thereof, in excess, of five thousand rupees,
upto ten thousand rupees.
1. Plaint, written statement When such amount or value exceeds ten Seventy five rupees
pleading a set-off or counter thousand rupees, for every five hundred rupees,
-claim or memorandum of or part thereof, in excess of ten thousand rupees,
appeal (not otherwise upto twenty thousand rupees.
provided for in this Act) or One hundred
When such amount or value exceeds twenty
of cross –objection presented
thousand rupees, for every one thousand rupees, rupees
to any Civil or Revenue
or part thereof, in excess of twenty thousand
Court except those
rupees, upto thirty thousand rupees.
mentioned in section 3.
When such amount or value exceed thirty One hundred
thousand rupees, for every two thousand rupees, rupees
or part thereof, in excess of thirty thousand
rupees, upto fifty thousand rupees.
When such amount or value exceeds fifty One hundred and
thousand rupees, for every five thousand rupees,
or part thereof, in excess of fifty thousand rupees, fifty rupees
upto one lakh rupees.
When such amount or value exceeds one lakh Two hundred
rupees, for every ten thousand rupees, or part
rupees
thereof, in excess of one lakh rupees, upto eleven
lakh rupees.
When such amount or value exceeds eleven lakhs One thousand and two
rupees, for every one lakh rupees, or part thereof, hundred rupees
in excess of eleven lakhs rupees.
Provided that, the maximum fee leviable on such
plaint or memorandum of appeal shall be three
lakh rupees.
2. Plaint in a suit for A fee of one half the
possession under section amount prescribed in
6 of the Specific Relief Act, the scale under article
1963 (47 of 1963). 1 of this Schedule.
3. Application to the One half of fee on the
Collector for reference to difference between the
the Court under section 18 amount claimed by the
of the Land Acquisition applicant and the
1170
(1) (2) (3)
Act, 1894 (1 of 1894) or to amount awarded by

the authority under the Collector according
section 64 of Right to to the scale under
Fair Compensation and article 1 of this
Transparency in Land Schedule, subject to a
Acquisition, Rehabilitation minimum fee of fifty
and Resettlement Act, 2013 rupees.
(Act 30 of 2013).
4. Application for review of The fee leviable on the
judgment, if presented on plaint or memorandum
or after the ninetieth day of appeal.
from the date of the decree.
5. Application for review of One-half of the fee
judgment, if presented leviable on the plaint
before the ninetieth day or memorandum of
from the date of the decree. appeal.
6. Copy or translation of a When such judgment or order is passed by any Fifty rupees.
judgment or order not Civil Court, other than a High Court or by the
being, or having the force Presiding Officer of any Revenue Court or Office,
of, a decree. or by any other Judicial or Executive Authority,
When such judgment or order is passed by a One hundred rupees.
High Court.
7. Copy of a decree or order When such decree or order is made by any Civil One hundred rupees
having the force of a decree. Court other than a High Court, or by any
Revenue Court
When such decree or order is made by a District One hundred and fifty
Court rupees.
When such decree or order is made by a High Two hundred rupees.
Court.
8. Copy of any document liable (a) When the Stamp duty chargeable on the The amount of the
to stamp duty under the original does not exceed two hundred duty chargeable on
Indian Stamp Act, 1899 (2 of rupees. the original.
1899), when left by any
party to a suit or proceeding (b) In any other case. Five hundred rupees.
in place of the original
withdrawn
9. Copy of any revenue or For every three hundred and sixty words or Ten rupees.
judicial proceeding or order fraction of three hundred and sixty words.
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 of any chief officer
charged with the executive
administration of a Division.
1171
(1) (2) (3)
10. Probate of a will or letters of When the amount or value of the property in Two and half per
administration with or respect of which the grant of probate or letters is centum on such amount
without will annexed made exceeds one thousand rupees, but does not or value.
exceed ten thousand rupees.
When such amount or value exceeds ten Three and half per
thousand rupees, but does not exceed fifty centum on such amount
thousand rupees. or value.
When such amount or value exceeds fifty Five per centum on

thousand rupees, but does not exceed two lakh such amount or value.
rupees.
When such amount or value exceeds two lakh Six per centum on
rupees, but does not exceed three lakh rupees. such amount or value.
When such amount or value exceeds three lakh Seven and half per
rupees: centum on such amount
or value, subject to the
Provided that when, after the grant of a certificate
maximum of seventy-
under the Indian Succession Act, 1925 (Act 39 of
five thousand rupees:
1925), or under any law for the time being in force,
in respect of any property included in an estate,
a grant of probate or letters of administration is
made in respect of the same estate, the fee
payable in respect of the latter grant shall be
reduced by the amount of the fee paid in respect
of the former grant.
11. Certificate under the Indian In any case Two and half per
Succession Act, 1925 (Act 39 centum on the amount
of 1925). or value of any debt or
security specified in
the certificate under
Part X section 374 of the
Act, and three and half
per centum on the
amount or value of any
debt or security to
which the certificate is
extended under sec-
tion 376 of the Act.
Note: (1) The amount of a debt is its amount including interest, on the day on which the inclusion of the debt in the
certificate is applied for, so far as such amount can be ascertained.
(2) Whether or not any power with respect to a security specified in a certificate has been conferred under the Act, and,
where such a power has been so conferred, whether the power is for the receiving of interest or dividends on, or for the
negotiation or transfer of, the security, or for both purposes, the value of the security is its market-value on the day on which
the inclusion of the security in the certificate is applied for, so far as such value can be ascertained.
12. An application or petition One half of ad valorem

made by any assessee to the fee leviable on the
High Court under section amount in dispute
256 of the Income Tax Act, namely, the difference
1961 (43 of 1961). between the amount of
1172
(1) (2) (3)
tax actually assessed

and the amount of tax
admitted by the asses-
see as payable by him
subject to minimum fee
of one hundred twenty
five rupees.
13. Application or petition (A) When the amount of cheque Two hundred rupees.
containing complaint or does not exceed ten
charge of an offence under thousand rupees.
section 138 of the Negotiable (B) When the amount of cheque Two hundred rupees
Instruments Act, 1881 (Act does exceed ten thousand
No. 26 of 1881). for every ten thousand
rupees.
rupees or part thereof
subject to the maxi-
mum of rupees one lakh
fifty thousand.
Table of rates of ad valorem fees leviable on the institution of suits

When the amount or value of the But does not exceed Proper fee
subject matter exceeds
(1) (2) (3)
Rs. Rs. Rs.

…. 1,000 200
1,000 1,100 212
1,100 1,200 224
1,200 1,300 236
1,300 1,400 248
1,400 1,500 260
1,500 1,600 272
1,600 1,700 284
1,700 1,800 296
1,800 1,900 308
1,900 2,000 320
2,000 2,100 332
2,100 2,200 344
2,200 2,300 356
2,300 2,400 368
2,400 2,500 380
2,500 2,600 392
1173
(1) (2) (3)
Rs. Rs. Rs.

2,600 2,700 404
2,700 2,800 416
2,800 2,900 428
2,900 3,000 440
3,000 3,100 452
3,100 3,200 464
3,200 3,300 476
3,300 3,400 488
3,400 3,500 500
3,500 3,600 512
3,600 3,700 524
3,700 3,800 536
3,800 3,900 548
3,900 4,000 560
4,000 4,100 572
4,100 4,200 584
4,200 4,300 596
4,300 4,400 608
4,400 4,500 620
4,500 4,600 632
4,600 4,700 644

4,700 4,800 656
4,800 4,900 668
4,900 5,000 680
5,000 5,100 695
5,100 5,200 710
5,200 5,300 725
5,300 5,400 740
5,400 5,500 755
5,500 5,600 770
5,600 5,700 785
1174
(1) (2) (3)
Rs. Rs. Rs.

5,700 5,800 800
5,800 5,900 815
5,900 6,000 830
6,000 6,100 845
6,100 6,200 860
6,200 6,300 875
6,300 6,400 890
6,400 6,500 905
6,500 6,600 920
6,600 6,700 935
6,700 6,800 950
6,800 6,900 965
6,900 7,000 980
7,000 7,100 995
7,100 7,200 1,010
7,200 7,300 1,025
7,300 7,400 1,040
7,400 7,500 1,055
7,500 7,600 1,070
7,600 7,700 1,085
7,700 7,800 1,100
7,800 7,900 1,115

7,900 8,000 1,130
8,000 8,100 1,145
8,100 8,200 1,160
8,200 8,300 1,175
8,300 8,400 1,190
8,400 8,500 1,205
8,500 8,600 1,220
8,600 8,700 1,235
8,700 8,800 1,250
1175
(1) (2) (3)
Rs. Rs. Rs.

8,800 8,900 1,265
8,900 9,000 1,280
9,000 9,100 1,295
9,100 9,200 1,310
9,200 9,300 1,325
9,300 9,400 1,340
9,400 9,500 1,355
9,500 9,600 1,370
9,600 9,700 1,385
9,700 9,800 1,400
9,800 9,900 1,415
9,900 10,000 1,430
10,000 10,500 1,505
10,500 11,000 1,580
11,000 11,500 1,655
11,500 12,000 1,730
12,000 12,500 1,805
12,500 13,000 1,880
13,000 13,500 1,955
13,500 14,000 2,030

14,000 14,500 2,105
14,500 15,000 2,180
15,000 15,500 2,255
15,500 16,000 2,330
16,000 16,500 2,405
16,500 17,000 2,480
17,000 17,500 2,555
17,500 18,000 2,630
18,000 18,500 2,705
18,500 19,000 2,780
19,000 19,500 2,855
1176
(1) (2) (3)
Rs. Rs. Rs.

19,500 20,000 2,930
20,000 21,000 3,030
21,000 22,000 3,130
22,000 23,000 3,230
23,000 24,000 3,330
24,000 25,000 3,430
25,000 26,000 3,530
26,000 27,000 3,630
27,000 28,000 3,730
28,000 29,000 3,830
29,000 30,000 3,930
30,000 32,000 4,030
32,000 34,000 4,130
34,000 36,000 4,230
36,000 38,000 4,330
38,000 40,000 4,430
40,000 42,000 4,530
42,000 44,000 4,630
44,000 46,000 4,730
46,000 48,000 4,830
48,000 50,000 4,930
50,000 55,000 5,080

55,000 60,000 5,230
60,000 65,000 5,380
65,000 70,000 5,530
70,000 75,000 5,680
75,000 80,000 5,830
80,000 85,000 5,980
85,000 90,000 6,130
90,000 95,000 6,280
95,000 1,00,000 6,430
1177
and the fee increases at the rate of rupees 200 for every rupees 10,000 or part thereof upto rupees 11,00,000
and over rupees 11,00,000 at the rate of rupees 1,200 for every rupees 1,00,000 or part thereof, upto a maximum
fee of rupees 31,230, for example:—
Rs. Rs.
1,00,000 6,430
2,00,000 8,430
3,00,000 10,430
4,00,000 12,430
5,00,000 14,430
6,00,000 16,430
7,00,000 18,430
8,00,000 20,430
9,00,000 22,430
10,00,000 24,430
11,00,000 26,430
12,00,000 27,630
13,00,000 28,830
14,00,000 30,030
15,00,000 31,230
“SCHEDULE II”
Fixed Fees
Article number — Proper fee

(1) (2) (3)
1. Application or petition (a) When presented to any officer of the Customs Five rupees.
or Excise Department or to any Magistrate
by any person having dealings with the
Government, and when the subject-matter
of such application relates to exclusively to
those dealings;
or when presented to any officer of land Five rupees.
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 Five rupees.
Council/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.
1178
(1) (2) (3)

or when presented to any Civil Court other Five rupees.
than a principal Civil Court of original
jurisdiction 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 Five rupees.
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 Five rupees.
any offence other than the offence under
the Negotiable Instruments Act, 1881 (Act
No. 26 of 1881);
or when presented to a Civil, Criminal or Five rupees.
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; Five rupees.
or for determination by a Court of the Five rupees.
amount of compensation to be paid by
landlord to his tenant.
(c) When presented to a Chief Commissioner or Thirty rupees.
other Chief Controlling Revenue or
Executive Authority, or to a Commissioner
of Revenue or Circuit, or to any chief officer
charged with the executive administration
of a division and not otherwise provided by
this Act.
(d) When presented to any competent authority Twenty rupees.
for the purpose of obtaining a certificate of
domicile.
(e) When presented to the High Court,—
(i) for direction, order or writ under article Two hundred and
226 of the Constitution of India for the fifty rupees.
enforcement of any of the fundamental
rights conferred by Part III of the
Constitution of India or for the exercise
of its jurisdiction under article 227
thereof.
(ii) in any other case not otherwise Three hundred
provided for by this Act. rupees.
1179
(1) (2) (3)
2. Application to any Civil When the Court grants the application and is of Fifty rupees.
Court that records may be opinion that the transmission of such records In addition to any fee
called for from another involves the use of the post. levied on the
Court. application under
clause (a), clause (b)
or clause (d) of article
1 of this Schedule.
3. Application for leave to —do— Five rupees.

sue as a pauper
4. Application for leave to (a) When presented to a District Court. Ten rupees.
appeal as a pauper.
(b) When presented to a Commissioner or a Twenty rupees.
High Court.
5. Revision application Twenty-five rupees.

when presented to the
High Court under section
115 of the Code of Civil
Procedure, 1908 (5 of 1908).
6. Plaint or memorandum of Twenty-five rupees.
appeal in a suit to obtain
possession under the Goa
Mamlatdar’s Court Act,
1966 (Act 9 of 1966).
7. Plaint or memorandum of Twenty rupees.
appeal in a suit to
establish or disprove a
right of occupancy.
8. Bail bond or other Fifty rupees.
instrument of obligation
given in pursuance of an
order made by a Court or
Magistrate under any
section of the Bharatiya
Nagrik Suraksha Sanhita
(Central Act No. 46 of
2023) or the Code of Civil
Procedure, 1908 (5 of 1908),
and not otherwise
provided for by this Act.
9. Undertaking under Fifty rupees.
section 49 of the Indian
Divorce Act, 1869 (4 of
1869) or under any
corresponding other law
for time being in force.
1180
(1) (2) (3)
10. Wakalatnama When presented for the conduct of any one

case,—
(a) to any Civil or Criminal Court other than Ten rupees.
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) below.
(b) to a Commissioner or Revenue, Circuit Twenty rupees.
or Customs, or to any Officer charged with the
executive administration of a Division, not
being the Chief Revenue or Executive
Authority.
(c) to a High Court, Chief Commissioner, or Thirty rupees.
other Chief Controlling Revenue or Executive
Authority.
11. Memorandum of appeal (a) to any Civil Court other than a High Twenty rupees.
when the appeal is not court, or to any Revenue Court, or Executive
from a decree or an order officer other than the High Court or Chief
having a force of decree, Controlling Revenue or Executive Authority.
and is presented,—
(b) to a High Court or Chief Commissioner Thirty rupees.
or other Chief Controlling Executive or
Revenue Authority.
12. Caveat (i) when presented to the High Court. One hundred rupees.
(ii) When presented to the Court other than Fifty rupees.

High Court
13. Application for permi- Fifty rupees.
ssion to cut timber in
Government forest or
otherwise relating to such
forest.
14. Memorandum of appeal (i) Government where no fees has been One hundred rupees.
presented to,— prescribed under any relevant law.
(ii) any forest officer where such appeal is
Fifty rupees.
provided for, by or under the Indian Forest
Act, 1927 (16 of 1927) or any corresponding
law in force, where no specific fee is
specified.
15. Plaint or memorandum of
appeal in each of the
following Suits:-
(i) to alter or set aside a One thousand rupees.
summary decision or
order of any of the Civil
Courts not established by
Letters Patent or of any
Revenue Court;
1181
(1) (2) (3)
(ii) to alter or cancel Five hundred rupees.

any entry in a register
of the names of
proprietors of revenue-
paying estates;
(iii) to obtain a Five hundred rupees.
declaratory decree
where no consequen-
tial relief is prayed;
(iv) to set aside an Five hundred rupees.
award;
(v) to set aside an Five hundred rupees.
adoption;
(vi) every other suit One thousand rupees.
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.
16. Agreement in writing Two hundred rupees.
stating a question for
the opinion of the
Court under the Code
of Civil Procedure,
1908 (5 of 1908).
17. Every petition under Five hundred rupees.
the Indian Divorce
Act, 1869 (4 of 1869),
except petitions
under section 144 of
the same Act, and
every memorandum of
appeal under section
55 of the same Act.
18. Appeal to High Court Ten thousand rupees.
under section 260A of
the Income-Tax Act,
1961 (Central Act 43 of
1961).
19. Every Petition, procee- Five hundred rupees.
ding or misc civil
application under
the Goa Succession,
Special Notaries and
Inventory Proceeding
Act, 2012 (Goa Act 23
of 2016).
1182
SCHEDULE III
(See section 32)
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 and credits of (or Administration of the property), 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 credit of which the above named deceased died possessed or was entitled to at the
time of his death, and which have come, or are likely to come, to my hands.
2. I further say that I have also truly set forth in Annexure-B all the items I am by law allowed to deduct.
3. I further say that the said assets, exclusive only of such last mentioned items but inclusive of all rents,
interest, dividends and increased values since the date of the death of the said deceased, are under the
value of
ANNEXURE A
Valuation of the Movable and Immovable Property of the Deceased
Rs.
Cash in the house and at the banks, household goods,
wearing apparel, books, plate, jewels, etc. … …. … ..
(State estimated value according to best of
Executor’s 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).
Immoveable property consisting of
(State description, giving, in the case of houses the assessed … …. … ..
value, if any, and the number of years’ assessment the
market-value is estimated at, and in the case of land, the
area, the market–value and all rents that have accrued).
Leasehold property … …. … ..
(If the deceased held any leases for years determinable, state
the number of years’ purchase the profit rents are estimated to
be worth and the value of such, inserting separately arrears
due at the date of death and all rents received or due since
that date to the time of making the application).
Property in public companies … …. … ..
(State the particulars and the value calculated at the price of
the day; also the interest separately, calculating it to the time
of making the application).
Policy of insurance upon life, money out on mortgage and other
securities, such as 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).
Books-debts … …. … ..
(other than bad).
1183
Stock-in-trade … …. … ..
(State the estimated value, if any).
Other property not comprised under the foregoing heads … …. … ..
(State the estimated value, if any). _________
Total : _________
Deduct amount shown in Annexure B not subject to duty _________
Net Total: _________
_______
ANNEXURE B
Schedule of Debts, etc.
Rs.
Amount of debts due and owing from the deceased,
payable by law out of the estate … …. … ..
Amount of funeral expenses … …. … ..
Amount of mortgage incumbrances … …. … ..
Property held in trust not beneficially or
with general power to confer a beneficial interest … …. … ..
Other property not subject to duty … …. … ..
Total : __________
Secretariat, SANDIP JACQUES,

Porvorim, Goa. Secretary to the Government of Goa,
2nd September, 2024. Law Department (Legal Affairs).
www.goaprintingpress.gov.in
Printed and Published by the Director, Printing & Stationery,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
PRICE – Rs. 28.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—198/100—9/2024.
1184

Court Fees Amendment Act 2024

Uploaded by

Copyright:

Available Formats

Court Fees Amendment Act 2024

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Court Fees Amendment Act 2024

Uploaded by

Copyright:

Available Formats

Reg. No. RNP/GOA/32/2024-2026 RNI No.

Panaji, 17th September, 2024 (Bhadra 26, 1946) SERIES I No. 24

GOVERNMENT OF GOA BE it enacted by the Legislative Assembly

7. Computation of fees payable in certain Explanation.— In all such suits the

claim as may appear to be reasonable under letters of administration to be duly stamped

Article number Proper fee

When the amount or value of the subject-matter Two hundred

(1) (2) (3)

Act, 1894 (1 of 1894) or to amount awarded by

(1) (2) (3)

When such amount or value exceeds fifty Five per centum on

12. An application or petition One half of ad valorem

(1) (2) (3)

tax actually assessed

Table of rates of ad valorem fees leviable on the institution of suits

Rs. Rs. Rs.

(1) (2) (3)

Rs. Rs. Rs.

2,700 2,800 416

2,800 2,900 428

2,900 3,000 440

3,000 3,100 452

3,100 3,200 464

3,200 3,300 476

3,300 3,400 488

3,400 3,500 500

3,500 3,600 512

3,600 3,700 524

3,700 3,800 536

3,800 3,900 548

3,900 4,000 560

4,000 4,100 572

4,100 4,200 584

4,200 4,300 596

4,300 4,400 608

4,400 4,500 620

4,500 4,600 632

4,600 4,700 644

5,600 5,700 785

(1) (2) (3)

Rs. Rs. Rs.

5,800 5,900 815

5,900 6,000 830

6,000 6,100 845

6,100 6,200 860

6,200 6,300 875

6,300 6,400 890

6,400 6,500 905

6,500 6,600 920

6,600 6,700 935

6,700 6,800 950

6,800 6,900 965

6,900 7,000 980

7,000 7,100 995

7,100 7,200 1,010

7,200 7,300 1,025

7,300 7,400 1,040

7,400 7,500 1,055

7,500 7,600 1,070