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THE COURT-FEES ACT, 1870
CONTENTS
CHAPTER I
PRELIMINARY
1. Short title
Extent of Act
Commencement of Act
1A. Definition of “Appropriate Government”
2. [Repealed]
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 [Repealed]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Levy of fees in Presidency Small Cause Courts [Repealed]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 Courts or in public offices
7. Computation of fees payable in certain suits :
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
Page 1 of 39
11. Procedure in suits for mesne profits or account when amount decreed exceeds amount
claimed
Refund where amount decreed is less than amount claimed
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 [Repealed]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 applications 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 probate or letters of administration
Page 2 of 39
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 in Mufassal Small Cause Courts
23. Number of peons in Revenue Courts
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 or which proper fee has not been paid
34. Sale of stamps
35. Power to reduce or remit fees
35A. Variation of rates
36. Saving of fees to certain officers of High Courts
SCHEDULE I
SCHEDULE II
SCHEDULE III
Page 3 of 39
THE COURT-FEES ACT, 1870
Act No. VII of 1870
[11th March, 1870]
CHAPTER I
PRELIMINARY
1. Short title. This Act may be called the Court-fees Act, 1870.
Extent of Act. It extends to 1[the whole of Pakistan].
Commencement of Act. And it shall come into force on the first day of April, 1870.
[1A. Definition of “Appropriate Government”. In this Act “the Appropriate Government”
2
means, in relation to fees or stamps relating to documents presented or to be presented before any
officer serving under the 3[Federal Government,] that Government, and in relation to any other fees
or stamps, the Provincial Government.]
2. 4[* * * * * * *]
2. 5[* * * * * * *]
CHAPTER II
FEES IN THE HIGH COURTS 1[* * * * * * *]
3. Levy of fees in High Courts on their original sides. The fees payable for the time being
to the clerks and officers (other than the sheriffs and attorneys) of the 1[High Courts];
or chargeable in each of such Courts under No. 11 of the first, and Nos.7, 12, 14, 6[*], 20 and
21 of the second schedule to this Act annexed ;
7
[* * * * * * *]
shall be collected in manner hereinafter appearing.
4. Fees on documents filed, etc., in High Courts in their extraordinary jurisdiction ; No
document of any of the kinds specified in the first or second schedule to this Act annexed, as
chargeable with fees, shall be filed, exhibited or recorded in, or shall be received or furnished by, any
of the 1[*] High Courts in any case coming before such Court in the exercise of its extraordinary
original civil jurisdiction ;
or in the exercise of its extraordinary original criminal jurisdiction ;
1
Subs. and omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955).
2
Ins. by A. O., 1937.
3
Subs. by Federal Adaptation of Laws Order, 1975 (P. O. No. 4 of 1975), Art. 2 and Table.
4
Rep. by A. O., 1937.
5
Rep. by the Repealing Act, 1870 (XIV of 1870).
6
Rep. by the Amending Act, 1891 (XII of 1891).
7
Omitted by Adaptation of Central Acts and Ordinance Order, 1949, (Order No. 4 of 1949), Art. 3 and Sch.
Page 4 of 39
in their appellate jurisdiction; or in the exercise of its jurisdiction as regards appeals from
1
the [judgments (other than judgments passed in the exercise of the ordinary original Civil
Jurisdiction of the Court) of one] or more Judges of the said Court, or of a division Court ;
or in the exercise of its jurisdiction as regards appeals from the Courts subject to its
superintendence ;
as Courts of reference and revision. or in the exercise of its jurisdiction as a Court of
reference or revision ;
unless in respect of such document there be paid a fee of an amount not less than that
indicated by either of the said schedules as the proper fee for such document.
5. Procedure in case of difference as to necessity or amount of fee. When any difference
arises between the officer whose duty it is to see that any fee is paid under this Chapter and any
suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall, when
the difference arises in any of the 2[*] High Courts, be referred to the taxing-officer, whose decision
thereon shall be final, except when the question is, in his opinion, one of general importance, in
which case he shall refer it to the final decision of the Chief Justice of such High Court, or of such
Judge of the High Court as the Chief Justice shall appoint either generally or specially in this behalf.
2
[* * * * * * *]
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. Fees on documents filed, etc., in Mufassal Courts or in public offices. Except in the
Courts hereinbefore mentioned, no document of any of the kinds specified as chargeable in the first
or second schedule to this Act annexed shall be filed, exhibited or recorded in any Court of Justice,
or shall be received or furnished by any public officer, unless in respect of such document there be
paid a fee of an amount not less than that indicated by either of the said schedules as the proper fee
for such document.
7. Computation of fees payable in certain suits. The amount of fee payable under this Act
in the suits next hereinafter mentioned shall be computed as follows : ___
i. for money In suits for money (including suits for damages or compensation, or arrears of
maintenance of annuities, or of other sums payable periodically)___ according to the
amount claimed:
ii. for maintenance and annuities. In suits for maintenance and annuities or other sums
payable periodically___according to the value of the subject-matter of the suit, and such
value shall be deemed to be ten times the amount claimed to be payable for one year :
1
Subs. by Act No. XIX of 1922, s. 2.
2
Omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955).
Page 5 of 39
iii. for moveable property having a market value; In suits for moveable property other
than money, where the subject-matter has a market-value___according to such value at the
date of presenting the plaint :
iv. In suits—
(a) for moveable property of no market-value ; for moveable property where
the subject-matter has no market-value, as, for instance, in the case of
documents relating to title,
(b) to enforce a right to share in joint family property ; to enforce a right to
share in any property on the ground that it is joint family property,
(c) for a declaratory decree and consequential relief ; to obtain a declaratory
decree or order, where consequential relief is prayed,
(d) for an injunction; to obtain an injunction,
(e) for easements ; for a right to some benefit (not herein otherwise provided
for) to arise out of land, and
(f) or 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, 1[* * *] :
v. for possession of lands, houses and gardens ; In suits for the possession of land, houses
and gardens—
according to the value of the subject-matter ; and such value shall be deemed to be___
where the subject-matter is land, and—
(a) where the land forms an entire estate, or a definite share of an estate, paying
annual revenue to Government,
or forms part of such an estate and is recorded in the Collector’s register as separately
assessed with such revenue,
and such revenue is permanently settled—
ten times the revenue so payable :
(b) where the land forms an entire estate, or a definite share of an estate, paying
annual revenue to Government, or forms part of such estate and is recorded as
aforesaid ;
1
Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch.
Page 6 of 39
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 nett profits have arisen from the land during the year 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
neighbourhood :
(d) where the land forms part of an estate paying revenue to Government, but is
not a definite share of such estate and is not separately assessed as above-
mentioned___the market-value of the land :
1
[* * * * * * *]
Explanation.___The word “estate” as used in this paragraph means any land subject to
the payment of revenue, for which the proprietor or farmer 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) for houses and gardens ; where the subject-matter is a house or garden___
according to the market-value of the house or garden :
vi. to enforce a right of pre-emption ; In suits to enforce a right of pre-emption___
according to the value (computed in accordance with paragraph v of this section) of the
land, house or garden in respect of which the right is claimed :
vii. for interest of assignee of land-revenue ; In suits for the interest of an assignee of
land-revenue fifteen times his nett profits as such for the year next before the date of
presenting the plaint :
viii. to set aside an attachment ; In suits to set aside an attachment of land or of an interest
in land or revenue___according to the amount for which the land or interest was attached :
Provided that, where such amount exceeds the value of the land or interest, the amount of fee
shall be computed as if the suit were for the possession of such land or interest.
ix. to redeem ; In suits against a mortgagee for the recovery of the property mortgaged,
to foreclose ; and in suits by a mortgagee to foreclose the mortgage,
or, where the mortgage is made by conditional sale, to have the sale declared absolute—
according to the principal money expressed to be secured by the instrument of
mortgage.
1
Omitted by the adaptation of Central Acts and Ordinance Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.
Page 7 of 39
x. for specific performance ; In suits 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 or value of the property in dispute :
xi. between landlord and tenant. In the following suits between landlord and tenant : ___
(a) for the delivery by a tenant of the counterpart of a lease,
(b) to enhance the rent of a tenant having a right of occupancy,
(c) for the delivery by a landlord of a lease,
1
(cc) for the recovery of immoveable 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 1[immoveable 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 1[immoveable property] to which
the suit refers payable for the year next before the date of presenting the plaint.
2
[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. Fee on memorandum of appeal against order relating to compensation. The amount of
fee payable under this Act on a memorandum of appeal against an order relating to compensation
under any Act for the time being in force for the acquisition of land for public purposes shall be
computed according to the difference between the amount awarded and the amount claimed by the
appellant.
9. Power to ascertain net profits or market-value. If the Court sees reason to think that the
annual net profits or the market-value of any such land, house or garden as is mentioned in section 7,
paragraphs 5 and 6, have or has been wrongly estimated, the Court may, for the purpose of
computing the fee payable in any suit therein mentioned, issue a commission to any proper person
directing him to make such local or other investigation as may be necessary, and to report thereon to
the Court.
________________________________________________________________________________
1
Ins. and subs. by Act No. VI of 1905, s. 2.
Added by Ordinance No. LII of 1962, s. 2.
Page 8 of 39
10. Procedure where net profits or market-value wrongly estimated.___ 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.
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.
iii. 1[* * * * * * *]
11.___Procedure in suits for mesne profits or account when amount decreed exceeds
amount claimed. 2[(1)] In suits for mesne profits or for immoveable property and mesne profits, or
for an account, if the profits or amount decreed are or is in excess of the profits claimed or the
amount at which the plaintiff valued the relief sought, the decree shall not be executed until the
difference between the fee actually paid and the fee which would have been payable had the suit
comprised the whole of the profits or amount so decreed shall have been paid to the proper officer.
Where the amount of mesne profits is left to be ascertained in the course of the execution of
the decree, if the profits so ascertained exceed the profits claimed, the further execution of the decree
shall be stayed until the difference between the fee actually paid and the fee which would have been
payable had the suit comprised the whole of the profits so ascertained is paid. If the additional fee is
not paid within such time as the Court shall fix, the suit shall be dismissed.
2
[Refund where amount decreed is less than amount claimed.—(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.]
12. Decision of question as to valuation.— i. Every question relating to valuation for the
purpose of determining the amount of any fee chargeable under this chapter on a plaint or
memorandum of appeal shall be decided by the Court in which such plaint or memorandum, as the
case may be, is filed, and such decision shall be final as between the parties to the suit.
ii. But whenever any such suit comes before a Court of appeal reference or revision, if such
Court considers that the said question has been wrongly decided to the detriment of the revenue, it
shall require the party by whom such fee has been paid to pay so much additional fee as would have
been payable had the question been rightly decided, and the provisions of section 10, paragraph ii,
shall apply.
1
Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch.
2
Nnumbered and added by Ordinance No. LII of 1962. s. 3.
Page 9 of 39
13. Fee paid on memorandum of appeal. If an appeal or plaint, which has been rejected by
the lower Court on any of the grounds mentioned in the l[Code of Civil Procedure, 1908 (Act V of
1908)], is ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned
in 1[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 :
Provided that if, in the case of a remand in appeal, the order of remand shall not cover the
whole of the subject-matter of the suit, the certificate so granted shall not authorize the appellant to
receive back more than so much fee as would have been originally payable on the part or parts of
such subject-matter in respect whereof the suit has been remanded.
14. Refund of fee on application for review of judgment. Where an application for a
review of judgment is presented on or after the ninetieth day from the date of the decree, the Court,
unless the delay was caused by the applicant’s laches, may, in its discretion, grant him a certificate
authorizing him to receive back from the Collector so much of the fee paid on the application as
exceeds the fee which would have been payable had it been presented before such day.
15. Refund where Court reverses or modifies its former decision on ground of mistake.
Where an application for a review of judgment is admitted, and where, on the rehearing, the Court
reverses or modifies its former decision on the ground of mistake in law or fact, the applicant shall
be entitled to a certificate from the Court authorizing him to receive back from the Collector so much
of the fee paid on the 2[application] as exceeds the fee payable on any other application to such Court
under the second schedule to this Act, No.1, clause (b) or clause (d).
But nothing in the former part of this section shall entitle the applicant to such certificate
where the reversal or modification is due, wholly or in part, to fresh evidence which might have been
produced at the original hearing.
16. 3[* * * * * * *]
17. Multifarious suits. Where a suit embraces two or more distinct subjects, the plaint or
memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the
plaints or memoranda of appeal in suits embracing separately each of such subjects would be liable
under this Act.
Nothing in the former part of this section shall be deemed to affect the power conferred by
1
the [Code of Civil Procedure, 1908 (Act V of 1908)], section 9.
1
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
2
Subs. by Act No. XX of 1870, s. 1.
3
Rep. by the Code of Civil Procedure, 1908 (V of 1908).
Page 10 of 39
18. Written examinations of complainants. 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 1[Code of Criminal Procedure, 1898 (Act V of 1898)] the complainant shall pay a
fee of eight annas, unless the Court thinks fit to remit such payment.
19. Exemption of certain documents. Nothing contained in this Act shall render the
following documents chargeable with any fee :___
i. Power-of-attorney to institute or defend a suit when executed by an officer,
warrant-officer, non-commissioned officer or private of 2[the Pakistan Army]
not in civil employment.
3
ii. [* * * * * * *]
iii. Written statements called for by the Court after the first hearing of a suit.
4
iv. [* * * * * * *]
5
v. [* * * * * * *]
5
vi. [* * * * * * *]
5
vii. [* * * * * * *]
viii. Probate of a will, letters of administration, 6[and, save as regards debts and
securities, a certificate under 5[Sind Regulation VIII of 1827]], where the
amount or value of the property in respect of which the probate or letters or
certificate shall be granted does not exceed one thousand rupees.
ix. 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 rights thereto or interests therein, if presented previous to the final
confirmation of such settlement.
x. Application relating to a supply for irrigation of water belonging to
Government.
xi. Application for leave to extend cultivation, or to relinquish land, when
presented to an officer of land-revenue by a person holding, under direct
engagement with Government, land of which the revenue is settled, but not
permanently.
xii. Application for service of notice of relinquishment of land or of enhancement
of rent.
1
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981) s. 3 and II Sch.
2
Subs. by the Central Laws (Adaptation) Order, 1961, (P.O. No. 1 of 1961), Art. 2 and Sch., (with effect from the 23rd March, 1956).
3
Rep. by the Amending Act, 1891 (XII of 1891).
4
Rep. by the Cantonments Act, 1889 (XIII of 1889).
5
Omitted by the Adaptation of Central Acts and Ordinance Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.
6
Subs. by s. 13 (2) of the Succession Certificate Act, 1889 (VII of 1889).
7
Subs. by Ord. XXVII of 1981, s. 3 and II Sch.
Page 11 of 39
xiii. Written authority to an agent to distrain.
xiv. First application (other than a petition containing a criminal charge or
information) for the summons of a witness or other person to attend either to
give evidence or to produce a document or in respect of the production or
filing of an exhibit not being an affidavit made for the immediate purpose of
being produced in Court.
xv. Bail-bonds in criminal cases, recognizances to prosecute or give evidence, and
recognizances for personal appearance or otherwise.
1
xvi. [* * * * * * *]
xvii. Petition by a prisoner, or other person in duress or under restraint of any Court
or its officers.
xviii. Complaint of a public servant (as defined in the Pakistan Penal Code (Act
XLV of 1860), a municipal officer, or an officer or servant of a Railway
Company.
xix. Application for permission to cut timber in Government forests, or otherwise
relating to such forests.
xx. Application for the payment of money due by Government to the applicant.
xxi. Petition of appeal 2[* * * * * *] against any municipal tax.
xxii. Applications for compensation under any law for the time being in force
relating to the acquisition of property for public purposes.
1
xxiii. [* * * * * * *]
3
xxiv. [Petitions under the Christian Marriage Act, 1872 (XV of 1872), sections 45
and 48.]
4[CHAPTER IIIA
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF
ADMINISTRATION.
19A. Relief where too high a Court-fee has been paid. Where any person on applying for
the probate of a will or letters of administration has estimated the property of the deceased to be of
greater value than the same has afterwards proved to be, and has consequently paid too high a court-
fee thereon, if, within six months after the true value of the property has been ascertained, such
person produces the probate or letters to the Chief Controlling Revenue-authority 5[for the local area]
in which the probate or letters has or have been granted,
1
Omitted by the Adaptation of Central Acts and Ordinance Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.
2
Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
3
Subs. by the Indian Christian Marriage Act, 1872 (XV of 1872), s. 2.
4
Ins. by the Probate and Administration Act, 1875 (XIII of 1875), s. 6.
5
Subs. by Act No. X of 1901, s. 3.
Page 12 of 39
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.
19B. Relief where debts due from a deceased person have been paid out of his estate.
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 had been the whole gross amount or value of the estate,
would have occasioned a less court-fee to be paid on the probate or letters of administration granted
in respect of such estate than has been actually paid thereon under this Act,
such Authority may return the difference, provided the same be claimed within three years
after the date of such probate or letters.
But when, by reason of any legal proceeding, the debts due from the deceased have not been
ascertained and paid, or his effects have not been recovered and made available, and in consequence
thereof the executor or administrator is prevented from claiming the return of such difference within
the said term of three years, the said Authority may allow such further time for making the claim as
may appear to be reasonable under the circumstances.
19C. Relief in case of several grant. Whenever 1[*] 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.
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.
1
Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch.
Page 13 of 39
19D. Probates declared valid as to trust-property though not covered by court-fee. 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 immoveable 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.
19E. Provision for case where too low a court-fee has been paid on probates, etc.
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 1[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 :
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.
19F. Administrator to give proper security before letters stamped under section 19E. 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.
19G. Executors, etc., not paying full court-fee on probates, etc., within six months
after discovery of underpayment. 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 2[***] after the discovery of the mistake or
of any effects not known at the time to have belonged to the deceased, apply to the said Authority
and pay what is wanting to make up the court-fee which ought to have been paid at first on such
probate or letters, he shall forfeit the sum of one thousand rupees and also a further sum at the rate of
ten rupees per cent. on the amount of the sum wanting to make up the proper court-fee.
1
Subs. by Act No. X of 1901, s. 3.
2
Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch.
Page 14 of 39
1
[19H. Notice of applications for probate or letters of administration to be given to
Revenue-authorities, and procedure thereon.––(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.
(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 2[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 3[section 277 of the Indian Succession Act, 1925
(XXXIX of 1925)] 3[* * * * * * *]
(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 report 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 19E.
(8) The 4[Provincial Government] may make rules for the guidance of Collectors in the
exercise of the powers conferred by sub-section (3).
1
Added by Act No. XI of 1899, s. 2.
2
Subs. by Act X of 1901, s. 3.
3
Subs. and omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s.3 and II Sch.
4
Subs. by A. O., 1937.
Page 15 of 39
19I.___ Payment of court-fees in respect of probates and letters of administration.___ (1)
No order entitling the petitioner to the grant of probate or letters of administration shall be made
upon an application for such grant until the petitioner has filed in the Court a valuation of the
property in the form set forth in the third schedule, and the Court is satisfied that the fee mentioned
in No. 11 of the first schedule has been paid on such valuation.
(2) The grant of probate or letters of administration shall not be delayed by reason of any
motion made by the Collector under section 19H, sub-section (4).
19J. Recovery of penalties etc.––(1) Any excess fee found to be payable on an inquiry held
under section 19H, sub-section (6), and any penalty or forfeiture under section 19G, 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 1[* * *].
(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 19E or of any court-fee
under section 19E in excess of the full court-fee which ought to have been paid.
19K. Sections 6 and 28 not to apply to probate or letters of administration. Nothing in
section 6 or section 28 shall apply to probates or letters of administration.]]
CHAPTER IV
PROCESS-FEES
20. Rules as to cost of processes. The High Court shall, as soon as may be, make rules as to
the following matters :___
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.
The High Court may from time to time alter and add to the rules so made.
Confirmation and publication of rules. All such rules, alterations and additions shall, after
being confirmed by the 2[Provincial Government] 3[* * *] be published in the 2[official Gazette], and
shall thereupon have the force of law.
1
Omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.
2
Subs. by A. O., 1937.
3
Rep. by the Devolution Act, 1920 (XXXVIII of 1920), s. 2 and Sch. I.
Page 16 of 39
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. Tables of process-fees. 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.
22. Number of peons in District and subordinate Courts. Subject to rules to be made by
the High Court and approved by the 1[Provincial Government] 2[* * *],
every District Judge and every Magistrate of a District shall fix, and may from time to time
alter, the number of peons necessary to be employed for the service and execution of processes
issued out of his Court and each of the Courts subordinate thereto,
Number of peons in Mufassal Small Cause Courts. and for the purposes of this section,
every Court of Small Causes established under Act No. 3[IX of 1887] 3[* * * * * * *]
shall be deemed to be subordinate to the Court of the District Judge.
23. Number of peons in Revenue Courts. Subject to rules to be framed by the Chief
Controlling Revenue-authority and approved by the 1[Provincial Government] 2[* * *] every officer
performing the functions of a Collector of a District shall fix, and may from time to time alter, the
number of peons necessary to be employed for the service and execution of processes issued out of
his Court or the Courts subordinate to him.
24. 4[* * * * * * *]
CHAPTER V
OF THE MODE OF LEVYING FEES
25. Collection of fees by stamps. All fees referred to in section 3 or chargeable under this
Act shall be collected by stamps.
26. Stamps to be impressed or adhesive. The stamps used to denote any fees chargeable
under this Act shall be impressed or adhesive, or partly impressed and partly adhesive, as the
1
[Appropriate Government] may, by notification in the 1[official Gazette] from time to time direct.
27. Rules for supply, number, renewal and keeping accounts of stamps. The
1
[Appropriate Government] may, from time to time, make rules for regulating___
1
Subs. by A. O., 1937.
2
Rep. by Act No. XXXVIII of 1920, s. 2 and Sch. I.
3
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
4
Rep. by the Repealing and Amending Act, 1891 (XII of 1891).
(a) the supply of stamps to be used under this Act ;
Page 17 of 39
(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 :
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 1[official Gazette], and shall thereupon have the force
of law.
28. Stamping documents inadvertently recieved. No document which ought to bear a
stamp under this Act shall be of any validity, unless and until it is properly stamped.
But, if any such document is through mistake or inadvertence received, filed or used in any
Court or office without being properly stamped, the presiding Judge or the head of the office, as the
case may be, or, in the case of 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. Amended document. 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.
30. Cancellation of stamp. No document requiring a stamp under this Act shall be filed or
acted upon in any proceeding in any Court or office until the stamp has been cancelled.
Such officer as the Court or the head of the office may from time to time appoint shall, on
receiving any such document, forthwith effect such cancellation by punching out 2[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 :
3
[* * * * * * *]
CHAPTER VI
MISCELLANEOUS
31. 4[* * * * * * *]
32. 5[* * * * * * *]
1
Subs. by A. O., 1937.
2
Subs. by Act, 1951 (XIII of 1951), s. 2.
3
Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
4
Rep. by the Code of Criminal Procedure (Amendment) Act, 1923 (XVIII of 1923), s. 163.
5
Rep. by the Repealing and Amending Act, 1891 (XII of 1891).
33. Admission in criminal cases of documents or which proper fee has not been paid.–
Whenever the filing or exhibition in a Criminal Court of a document in respect of which the proper
Page 18 of 39
fee has not been paid is, in the opinion of the presiding Judge, necessary to prevent a failure of
justice, nothing contained in section 4 or section 6 shall be deemed to prohibit such filing or
exhibition.
1
[34. Sale of stamps.___(1) The 2[Appropriate Government] may from time to time make
rules for regulating the sale of stamps to be used under this Act, the persons by whom alone such sale
is to be conducted, and the duties and remuneration of such persons.
(2) All such rules shall be published in the 2[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 im-
prisonment for a term which may extend to six months, or with fine which may extend to five
hundred rupees, or with both.]
35. Power to reduce or remit fees. The 2[Appropriate Government] may, from time to time
by notification in the 2[official Gazette] reduce or remit in the whole or in any part of 3[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.
4
[35A. Variation of rates.___(1) The ad valorem fees leviable on the institution of suits
specified in Schedule I [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.
(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. Saving of fees to certain officers of High Courts. Nothing in Chapters II and V of this
Act applies 5[* * * * * * *] to the fees which any officer of a High Court is allowed to receive in
addition to a fixed salary.
1
Subs. by Act No. XII of 1891, s. 2 and 1st Sch.
2
Subs. by A. O., 1937.
3
Subs. by Act No. XXXVIII of 1920, s. 2 and Sch. I.
4
Ins. by Ordinance No. LII of 1962, s. 4.
5
Omitted by Adaptation of Central Acts and Ordinances Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.
Page 19 of 39
SCHEDULE I
Ad valorem fees
______
Number Proper Fee
2
When the amount or value of Six annas.
the subject-matter in dispute
does not exceed five rupees.
When such amount or value Six annas.
exceeds five rupees, for every
five rupees, or part thereof, in
excess of five rupees, up to one
hundred rupees.
When such amount or value Twelve annas.
exceeds one hundred rupees, for
every ten rupees, or part
thereof, in excess of one
hundred rupees, up to one
thousand rupees.
1. Plaint 1[written statement When such amount or value Five rupees.
pleading a set off or counter- exceeds one thousand rupees,
claim] or memorandum of for every one hundred rupees,
appeal (not otherwise provided or part thereof in excess of one
for in this Act) 1[or of cross- thousand rupees, up to five
objection] presented to any thousand rupees.
Civil or Revenue Court except
those mentioned in section 3.
When such amount or value Ten rupees.
exceeds five thousand rupees,
for every two hundred and fifty
rupees, or part thereof, in
excess of five thousand rupees,
up to ten thousand rupees.
When such amount or value Fifteen rupees.
exceeds ten thousand rupees,
for every five hundred rupees,
or part thereof, in excess of ten
thousand rupees, up to twenty
thousand rupees
When such amount or value Twenty rupees.
exceeds twenty thousand
rupees, for every one thousand
rupees, or part thereof, in
excess of twenty thousand
rupees, up to thirty thousand
rupees.
1
Ins. by the Code of Civil Procedure, 1908 (Act V of 1908), s. 155 and the Fourth schedule.
Page 20 of 39
_____
Number Proper Fee
When such amount or value Twenty rupees.
exceeds thirty thousand rupees,
for every two thousand rupees,
or part thereof, in excess of
thirty thousand rupees, up to
fifty thousand rupees.
When such amount or value Twenty five rupees.
exceeds fifty thousand rupees,
for every five thousand rupees,
or part thereof, in excess of fifty
thousand rupees:
Provided that the maximum fee
leviable on a plaint or
memorandum of appeal shall be
three thousand rupees.
2. Plaint 1[* * *] in a suit for A fee of one-half the amount
possession under 2[the Specific ..
prescribed in the foregoing
Relief Act, 1877, section 9]. scale.
3. 3[* * * * * * *] ..
4. Application for review of The fee leviable on the plaint or
..
judgment, if presented on or memorandum of appeal.
after the ninetieth day from the
date of the decree.
5. Application for review of One-half of the fee leviable on
..
judgment, if presented before the plaint or memorandum of
the ninetieth day from the date appeal.
of the 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—
6. Copy or translation of a (a)—If the amount or value of Four annas.
judgment or order not being, or the subject-matter is fifty or less
having the force of, a decree. than fifty rupees.
(b)—If such amount or value Eight annas.
exceeds fifty rupees.
1
Rep. by Act No. XX of 1870.
2
Subs. by the Amending Act, 1891 (XII of 1891).
3
Rep. by Act No. VIII of 1871.
Page 21 of 39
Number _____ Proper Fee
When such judgment or order One rupee.
is passed by a High Court.
7. Copy of a decree or order When such decree or order is
having the force of a decree. made by any Civil Court
other than a High Court, or
by any Revenue Court___
(a)—If the amount or value Eight annas.
of the subject-matter of the
suit wherein such decree or
order is made is fifty or less
than fifty rupees.
(b)—If such amount or value One rupee.
exceeds fifty rupees.
When such decree or order is Four rupees.
made by a High Court.
8. Copy of any document (a)—When the stamp-duty The amount of the duty
liable to stamp-duty under chargeable on the original chargeable on the original.
the 1[Stamp Act, 1899 (II of does not exceed eight annas.
1879)], when left by any
party to a suit or proceeding
in place of the original
withdrawn.
9. Copy of any revenue or (b)—In any other case Eight annas.
judicial proceeding or order For every three hundred and Eight annas.
not otherwise provided for by sixty words or fraction of
this Act, or copy of any three hundred and sixty
account, statement, report or words.
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.
10. 2[* * * * * * *]
___________________________________________________________________________
1
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981). s. 3 and II Sch.
2
Rep. by the Guardians and Wards Act, 1890 (VIII of 1890).
Page 22 of 39
Number ______ Proper Fee
2
[When the amount or value Two per centum on such
of the property in respect of amount or value.
which the grant of probate or
letters is made exceeds one
thousand rupees, but does not
exceed ten thousand rupees.
When such amount or value
exceeds ten thousand rupees,
but does not exceed fifty
thousand rupees. Two and one-half per centum
on such amount or value.
1
[11. Probate of a will letters When such amount or value Three per centum on such
of administration with or exceeds fifty thousand rupees amount or value.]
without will annexed. :
Provided that when, after the
grant of a certificate under
3
the [Succession Act,
1925(XXXIX of 1925)], or
under the Regulation of the
1
[Sind Code, No. VIII of
1827,] in respect of any
property included in an
estate, a grant of probate or
letters of administration is
made in respect of the same
estate, the fee payable in
respect of the latter grant
shall be reduced by the
amount of the fee paid in
respect of the former grant.
1
Ins. by the Succession Certificate Act, 1889 (VII of 1889), s. 13.
2
Subs. by Act No. VII of 1910, s. 2.
3
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and 2nd Sch.
Page 23 of 39
Number ______ Proper Fee
12. Certificate under the In any case .. .. Two per centum on the
1
[Succession Act, 1925 amount or value of any debt
(XXXIX of 1925).] or security specified in the
certificate under section 8 of
the Act, and three per centum
on the amount or value of
any debt or security to which
the certificate is extended
under section 10 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.
______________________________________________________________________________________________________________________
1
Subs. by the Federal Laws (Revision and Declaration) Ordinance. 1981(XXVII of 1981), s.3 and II Sch.
Page 24 of 39
________
Number Proper Fee
2
12A. Certificate under the [(1) As regards debts and The same fee as would be
Regulation of the 1[Sind securities. payable in respect of a
Code, No. VIII of 1827]. certificate under the
1
[Succession Act, 1925
(XXXIX of 1925)] or in
respect of an extension of
such a certificate, as the case
may be.
(2) As regards other property
in respect of which the
certificate is granted___
When the amount or value of Two per centum on such
such property exceeds one amount or value.
thousand rupees, but does not
exceed ten thousand rupees.
When such amount or value Two and one-half per centum
exceeds ten thousand rupees, on such amount or value.
but does not exceed fifty
thousand rupees.
When such amount or value Three per centum on such
exceeds fifty thousand amount or value.]]
rupees.
13. Application to When the amount or value of Two rupees.
1
[*******] the 1[Board of the subject-matter in dispute
Revenue] for the exercise of does not exceed twenty-five
its revisional jurisdiction rupees.
under section 84 of the
Punjab Tenancy Act, 1887
(XVI of 1887).
When such amount or value The fee leviable on a
exceeds twenty-five rupees. memorandum of appeal.
3
[13A. Application to a High Where the application is for Seven rupees and fifty paisa.
Court for the exercise of its revision of an order and the
revisional jurisdiction under amount or value of the
section 115 of the Code of subject-matter is less than
Civil Procedure, 1908. two thousand rupees.
Where the application is for Fifteen rupees.
the revision of an order and
the amount or value of the
subject-matter is two
thousand rupees or more.
Where the application is for The fee leviable on a
the revision of an appellate memorandum of appeal.]
decree.
1
Subs and omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
2
Subs. by Act No. VII of 1910, s. 2 (ii).
3
Ins. by Ordinance No. LII of 1962, s. 5.
Page 25 of 39
________
Number Proper Fee
1
14. [* * * * * * *]
15. 2[* * * * * * *]
Table of rates of ad valorem fees leviable on the institution of suits
When the amount or value of But does not exceed Proper Fee
the subject-matter exceeds
Rs. Rs. Rs. A. P.
.. 5 0 6 0
5 10 0 12 0
10 15 1 2 0
15 20 1 8 0
20 25 1 14 0
25 30 2 4 0
30 35 2 10 0
35 40 3 0 0
40 45 3 6 0
45 50 3 12 0
50 55 4 2 0
55 60 4 8 0
60 65 4 14 0
65 70 5 4 0
70 75 5 10 0
75 80 6 0 0
80 85 6 6 0
85 90 6 12 0
90 95 7 2 0
95 100 7 8 0
100 110 8 4 0
110 120 9 0 0
120 130 9 12 0
130 140 10 8 0
140 150 11 4 0
150 160 12 0 0
160 170 12 12 0
170 180 13 8 0
180 190 14 4 0
190 200 15 0 0
1
Rep.by A.O., 1937.
2
Rep. by the Repealing and Amending Act, 1923 (XI of 1923), s. 3 and 2nd Sch.
Page 26 of 39
When the amount or value of But does not exceed Proper Fee
the subject-matter exceeds.
Rs. Rs. Rs. A. P.
200 210 15 12 0
210 220 16 8 0
220 230 17 4 0
230 240 18 0 0
240 250 18 12 0
250 260 19 8 0
260 270 20 4 0
270 280 21 0 0
280 290 21 12 0
290 300 22 8 0
300 310 23 4 0
310 320 24 0 0
320 330 24 12 0
330 340 25 8 0
340 350 26 4 0
350 360 27 0 0
360 370 27 12 0
370 380 28 8 0
380 390 29 4 0
390 400 30 0 0
400 410 30 12 0
410 420 31 8 0
420 430 32 4 0
430 440 33 0 0
440 450 33 12 0
450 460 34 8 0
460 470 35 4 0
470 480 36 0 0
480 490 36 12 0
490 500 37 8 0
500 510 38 4 0
510 520 39 0 0
520 530 39 12 0
530 540 40 8 0
540 550 41 4 0
550 560 42 0 0
560 570 42 12 0
570 580 43 8 0
580 590 44 4 0
590 600 45 0 0
600 610 45 12 0
610 620 46 8 0
620 630 47 4 0
630 640 48 0 0
640 650 48 12 0
650 660 49 8 0
660 670 50 4 0
Page 27 of 39
670 680 51 0 0
680 690 51 12 0
690 700 52 8 0
700 710 53 4 0
710 720 54 0 0
720 730 54 12 0
730 740 55 8 0
740 750 56 4 0
750 760 57 0 0
760 770 57 12 0
770 780 58 8 0
780 790 59 4 0
790 800 60 0 0
Rs. Rs. Rs. A. P.
800 810 60 12 0
810 820 61 8 0
820 830 62 4 0
830 840 63 0 0
840 850 63 12 0
850 860 64 8 0
860 870 65 4 0
870 880 66 0 0
880 890 66 12 0
890 900 67 8 0
900 910 68 4 0
910 920 69 0 0
920 930 69 12 0
930 940 70 8 0
940 950 71 4 0
950 960 72 0 0
960 970 72 12 0
970 980 73 8 0
980 990 74 4 0
990 1,000 75 0 0
1,000 1,100 80 0 0
1,100 1,200 85 0 0
1,200 1,300 90 0 0
1,300 1,400 95 0 0
1,400 1,500 100 0 0
1,500 1,600 105 0 0
1,600 1,700 110 0 0
1,700 1,800 115 0 0
1,800 1,900 120 0 0
1,900 2,000 125 0 0
2,000 2,100 130 0 0
2,100 2,200 135 0 0
2,200 2,300 140 0 0
2,300 2,400 145 0 0
2,400 2,500 150 0 0
2,500 2,600 155 0 0
2,600 2,700 160 0 0
Page 28 of 39
2,700 2,800 165 0 0
2,800 2,900 170 0 0
2,900 3,000 175 0 0
3,000 3,100 180 0 0
3,100 3,200 185 0 0
3,200 3,300 190 0 0
3,300 3,400 195 0 0
3,400 3,500 200 0 0
3,500 3,600 205 0 0
3,600 3,700 210 0 0
3,700 3,800 215 0 0
3,800 3,900 220 0 0
3,900 4,000 225 0 0
4,000 4,100 230 0 0
4,100 4,200 235 0 0
4,200 4,300 240 0 0
4,300 4,400 245 0 0
4,400 4,500 250 0 0
4,500 4,600 255 0 0
4,600 4,700 260 0 0
4,700 4,800 265 0 0
4,800 4,900 270 0 0
4,900 5,000 275 0 0
5,000 5,250 285 0 0
5,250 5,500 295 0 0
5,500 5,750 305 0 0
5,750 6,000 315 0 0
6,000 6,250 325 0 0
6,250 6,500 335 0 0
6,500 6,750 345 0 0
6,750 7,000 355 0 0
7,000 7,250 365 0 0
7,250 7,500 375 0 0
7,500 7,750 385 0 0
7,750 8,000 395 0 0
8,000 8,250 405 0 0
8,250 8,500 415 0 0
8,500 8,750 425 0 0
8,750 9,000 435 0 0
9,000 9,250 445 0 0
9,250 9,500 455 0 0
9,500 9,750 465 0 0
9,750 10,000 475 0 0
10,000 10,500 490 0 0
10,500 11,000 505 0 0
11,000 11,500 520 0 0
11,500 12,000 535 0 0
12,000 12,500 550 0 0
12,500 13,000 565 0 0
13,000 13,500 580 0 0
Page 29 of 39
13,500 14,000 595 0 0
14,000 14,500 610 0 0
14,500 15,000 625 0 0
15,000 15,500 640 0 0
15,500 16,000 655 0 0
16,000 16,500 670 0 0
16,500 17,000 685 0 0
17,000 17,500 700 0 0
17,500 18,000 715 0 0
18,000 18,500 730 0 0
18,500 19,000 745 0 0
19,000 19,500 760 0 0
19,500 20,000 775 0 0
20,000 21,000 795 0 0
21,000 22,000 815 0 0
22,000 23,000 835 0 0
23,000 24,000 855 0 0
24,000 25,000 875 0 0
25,000 26,000 895 0 0
26,000 27,000 915 0 0
27,000 28,000 935 0 0
28,000 29,000 955 0 0
29,000 30,000 975 0 0
30,000 32,000 995 0 0
32,000 34,000 1,015 0 0
34,000 36,000 1,035 0 0
36,000 38,000 1,055 0 0
38,000 40,000 1,075 0 0
40,000 42,000 1,095 0 0
42,000 44,000 1,115 0 0
44,000 46,000 1,135 0 0
46,000 48,000 1,155 0 0
48,000 50,000 1,175 0 0
50,000 55,000 1,200 0 0
55,000 60,000 1,225 0 0
60,000 65,000 1,250 0 0
65,000 70,000 1,275 0 0
70,000 75,000 1,300 0 0
75,000 80,000 1,325 0 0
80,000 85,000 1,350 0 0
85,000 90,000 1,375 0 0
90,000 95,000 1,400 0 0
95,000 1,00,000 1,425 0 0
1,00,000 1,05,000 1,450 0 0
1,05,000 1,10,000 1,475 0 0
1,10,000 1,15,000 1,500 0 0
1,15,000 1,20,000 1,525 0 0
1,20,000 1,25,000 1,550 0 0
1,25,000 1,30,000 1,575 0 0
1,30,000 1,35,000 1,600 0 0
Page 30 of 39
1,35,000 1,40,000 1,625 0 0
1,40,000 1,45,000 1,650 0 0
1,45,000 1,50,000 1,675 0 0
1,50,000 1,55,000 1,700 0 0
1,55,000 1,60,000 1,725 0 0
1,60,000 1,65,000 1,750 0 0
1,65,000 1,70,000 1,775 0 0
1,70,000 1,75,000 1,800 0 0
1,75,000 1,80,000 1,825 0 0
1,80,000 1,85,000 1,850 0 0
1,85,000 1,90,000 1,875 0 0
1,90,000 1,95,000 1,900 0 0
1,95,000 2,00,000 1,925 0 0
2,00,000 2,05,000 1,950 0 0
2,05,000 2,10,000 1,975 0 0
2,10,000 2,15,000 2,000 0 0
2,15,000 2,20,000 2,025 0 0
2,20,000 2,25,000 2,050 0 0
2,25,000 2,30,000 2,075 0 0
2,30,000 2,35,000 2,100 0 0
2,35,000 2,40,000 2,125 0 0
2,40,000 2,45,000 2,150 0 0
2,45,000 2,50,000 2,175 0 0
2,50,000 2,55,000 2,200 0 0
2,55,000 2,60,000 2,225 0 0
2,60,000 2,65,000 2,250 0 0
2,65,000 2,70,000 2,275 0 0
2,70,000 2,75,000 2,300 0 0
2,75,000 2,80,000 2,325 0 0
2,80,000 2,85,000 2,350 0 0
2,85,000 2,90,000 2,375 0 0
2,90,000 2,95,000 2,400 0 0
2,95,000 3,00,000 2,425 0 0
3,00,000 3,05,000 2,450 0 0
3,05,000 3,10,000 2,475 0 0
3,10,000 3,15,000 2,500 0 0
3,15,000 3,20,000 2,525 0 0
3,20,000 3,25,000 2,550 0 0
3,25,000 3,30,000 2,575 0 0
3,30,000 3,35,000 2,600 0 0
3,35,000 3,40,000 2,625 0 0
3,40,000 3,45,000 2,650 0 0
3,45,000 3,50,000 2,675 0 0
3,50,000 3,55,000 2,700 0 0
3,55,000 3,60,000 2,725 0 0
3,60,000 3,65,000 2,750 0 0
3,65,000 3,70,000 2,775 0 0
3,70,000 3,75,000 2,800 0 0
3,75,000 3,80,000 2,825 0 0
3,80,000 3,85,000 2,850 0 0
Page 31 of 39
3,85,000 3,90,000 2,875 0 0
3,90,000 3,95,000 2,900 0 0
3,95,000 4,00,000 2,925 0 0
4,00,000 4,05,000 2,950 0 0
4,05,000 4,10,000 2,975 0 0
4,10,000 .. 3,000 0 0
SCHEDULE II
Fixed fees
_______
Number Proper Fee
___
1. Application or petition. (a) When presented to any
officer of the Customs or
Excise Department or to any
Magistrate by any person
having dealings with the
Government, and when the
subject-matter of such
application relates exclusively
to those dealings.
or when presented to any
officer of land-revenue by any
person holding temporarily
settled land under direct
engagement with Government,
and when the subject-matter of
the application or petition
relates exclusively to such One anna.
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;
or when presented to any Civil
Court other than a
Page 32 of 39
_________
Number Proper Fee
principal Civil Court of original
jurisdiction, 1[* * *], or to any
Court of Small Causes
constituted under Act No. 2[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; One anna.
or when presented to any Civil,
Criminal or Revenue Court, or
to any Board or executive officer
for the purpose of obtaining a
copy or translation of any
judgment, decree or
order passed by such Court,
Board or officer, or of any other
document on record in such
Court or Office.
(b) When containing a complaint Eight annas.
or charge of any offence other
than an offence for which
police-officer may, under the
Criminal Procedure Code, arrest
without warrant, and presented
to any Criminal Court ;
or when presented to a Civil,
Criminal or Revenue Court, or
to a Collector, or any Revenue
officer having jurisdiction equal
or subordinate to a Collector, or
to any Magistrate in his
executive capacity, and not
otherwise provided for by this
Act ;
1
Rep. by the Cantonments Act, 1889 (XIII of 1889).
2
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
Page 33 of 39
_______
Number Proper Fee
or to deposit in Court revenue Eight annas.
or rent ;
or for determination by a Court
of the amount of compensation
to be paid by a landlord to his
tenant.
(c)—When presented to a 1[* * One rupee.
*] Chief Controlling Revenue
or Executive Authority, or to a
Commissioner of Revenue or
Circuit, or to any chief officer
charged with the executive
administration of a Division
and not otherwise provided for
by this Act.
(d)—When presented to a High Two rupees.
Court.
2
[1A. Application to any Civil When the Court grants the Twelve annas in addition to any
Court that records may be application and is of opinion fee levied on the application
called for from another Court. that the transmission of such under clause (a), clause (b) or
records involves the use of the clause (d) of article 1 of this
post. Schedule.]
2. Application for leave to sue
as a pauper. .. Eight annas.
3. Application for leave to (a)—When presented to a One rupee.
appeal as a pauper. District Court.
(b)—When presented to a Two rupees.
Commissioner or a High Court.
1
Omitted by the Central Adaptation of Laws Order, 1964, (P. O. No. 1 of 1964), Art. 2 and Sch.
2
1ns. by Act No. XIV of 1911, s. 2.
Page 34 of 39
_______
Number Proper Fee
4. Plaint or memorandum of
appeal in a suit to obtain
possession under 1[* * *] 2[the
3
[Mukhtiarkars Courts Act,
1906(Sind Act II of 1906)]].
5. Plaint or memorandum of
appeal in a suit to establish or
disprove a right of occupancy.
4
[6. Bail-bond or other
instrument of obligation given
in pursuance of an order made Eight annas.
by a Court or Magistrate under
any section of the Code of
Criminal Procedure, 1898 (V of
1898), or the Code of Civil
Procedure, 1908 (V of 1908)
and not otherwise provided for
by this Act.]
7. Undertaking under section 49
of the Divorce Act (IV of
1869).
8. 5[* * * * * * *]
9. 6[* * * * * * *]
10. Mukhtarnama or When presented for the conduct
Wakalatnama. of any one case—
(a)—to any Civil or Criminal
Court other than a High Court,
or to any Revenue Court, or to Eight annas.
any Collector or Magistrate, or
other executive officer, except
such as are mentioned in
clauses (b) and (c) of this
number.
1
Omitted by the Federal of Central Acts & Ordinances Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.
2
Subs. by the Amending Act, 1891 (XII of 1891).
3
Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
4
Subs. by the Second Repealing and Amending Act, 1914 (XVII of 1914), s. 2.
5
Rep. by the Repealing and Amending Act, 1891 (XII of 1891).
6
Rep. by Act No. XII of 1891.
Page 35 of 39
_________
Number Proper Fee
10. Namaarnama or (b)—to a Commissioner of One rupee.
Wakalat—contd. Revenue, Circuit 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, 1[* *] Two rupees.
Board of Revenue, or other
Chief Controlling Revenue or
Executive Authority.
(a)—to any Civil Court other
than a High Court, or to any Eight annas.
Revenue Court or Executive
11. Memorandum of appeal Officer other than the High
when the appeal is not 2[* * *] Court or Chief Controlling
from a decree or an order Revenue or Executive
having the force of a decree, Authority.
and is presented ___
3
[(aa)—to the Central Board of Twenty-five rupees.
Revenue under 4[section 193 of
the Customs Act, 1969 (IV of
1969)] or section 35 of the
Central Excises and Salt Act,
1944.] Two rupees
12. Caveat. (b)___to a High Court or 1[* * *]
Chief Controlling Executive or
Revenue Authority.
4 * *]
[* * * * *
4 * *]
[* * * * *
15. 5[* * * * * **]
1
Omitted by the Central Adaptation of Laws Orders, 1964 (P. O. I of 1964), Art. 2 and Schedule.
2
Omitted by s. 155, (Sch. 4) of the Code of Civil Procedure, 1908 (Act V of 1908).
3
Ins. by the Finance Act, 1952 (IV of 1952), s. 2.
4
Subs. and omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.
5
Rep. by Act V of 1908.
Page 36 of 39
________
Number Proper Fee
1
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 Courts not
established by Letters Patent or
of any Revenue Court :
ii. to alter or cancel any entry in
Ten rupees
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 :
v. to set aside an adoption :
vi. every other suit where it
is not possible to estimate at a
money-value the subject-matter
in dispute, and which is not
otherwise provided for by this
Act.
18. Application under section
326 of the Code of Civil
Procedure.
1
[19. Agreement in writing
stating a question for the
opinion of the Court under the
Code of Civil Procedure, 1908
(V of 1908).]
20. Every petition under
the Divorce Act, 1869 (IV of
1869), except petitions under
section 44 of the same Act, and
every memorandum of appeal
under section 55 of the same
Act. Twenty rupees.
21. Plaint or memorandum
of appeal under the Parsi
Marriage and Divorce Act,
1865(XV of 1865).
1
Rep. by Act No. VI of 1889, s. 18.
2
Subs by the Code of Civil Procedure, 1908 (Act V of 1908), s. 155, and Sch. IV.
Page 37 of 39
1SCHEDULE III
(See section 19 I)
FORM OF VALUATION (TO BE USED WITH SUCH MODIFICATIONS, IF ANY AS MAY BE
NECESSARY).
IN THE COURT OF
Re Probate of the Will of (or administration of the), deceased.
Property and credits of
solemnly affirm
I make oath
and say that I am the executor (or one of the executors or one of the next-of-kin) of ,
deceased, and that I have truly set forth in Annexure A to this affidavit all the property and credits of
which the above-named deceased died possessed or was entitled to at the time of his death, and
which have come or are likely to come, to my hands.
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 fast-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 MOVEABLE AND IMMOVEABLE PROPERTY OF Rs. A. P.
DECEASED.
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).
1
Added by Act No. XI of 1899, s. 3.
Page 38 of 39
Rs. A. P.
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 particular and the value calculated at the price at 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.)
Book debts .. .. .. ..
(Other than bad.)
Stock in trade .. .. .. ..
(State the estimated value, if any.)
Other property not comprised under the foregoing heads
(State the estimated value, if any.)
TOTAL ..
Deduct amount shown in Annexure B not subject to duty
NET TOTAL . .
ANNEXURE B
SCHEDULE OF DEBTS, ETC.
Amount of debts due and owing from the deceased, payable by law out of the
estate.
Amount of funeral expenses . . .. .. .. Rs. A. P.
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 ..
3913085
SCH. III 1[* * * * * * *] Date: 03-02-2025
1
Omitted by repealing Act, 1870 (XIV of 1870), s. 1.
Page 39 of 39
Source: Pakistan Code, Ministry of Law and Justice (pakistancode.gov.pk). Text on this page is reproduced verbatim from the official PDF and is provided for reference only. For the authoritative version, always consult the source document or a current reported edition.
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