Module 4: The Maharshtra Court fees Act, 1959

Here's a 20-mark answer in simple language, based on the Maharashtra Court-fees Act,
1959:

OBJECT, APPLICATION, AND DEFINITIONS UNDER THE

MAHARASHTRA COURT-FEES ACT, 1959

1. Object of the Act

The main purpose of the Maharashtra Court-fees Act is:

 To combine and update the laws related to court-fees in courts and public offices
across the State of Maharashtra.
 It does not cover fees that fall under Entries 77 and 96 of List I in the Seventh
Schedule of the Constitution, which are under the Central Government’s control.

In short, it lays down how much fee needs to be paid for different types of documents,
applications, suits, appeals, and petitions filed in courts or public offices under the State
Government.

2. Application of the Act (Section 1)

 Title: The Act is called the Maharashtra Court-fees Act.

 Extent: It applies to the entire State of Maharashtra.
 Commencement: It came into force on 1st August 1959, as notified by the State
Government.
 Scope:
o It does not apply to documents that are to be filed before any Central
Government officer.
o If there is any other special law about court-fees already in force, this Act
does not override that law unless clearly stated.

3. Definitions under the Act (Section 2)

Some important terms defined in the Act are:

 "Chief Controlling Revenue Authority":

The officer appointed by the State Government through a notification to act as the
chief authority for revenue matters under this Act.
 "Collector":
Includes any officer authorized by the Chief Controlling Revenue Authority to
perform a collector’s functions under the Act.
  "Plaint":
Includes not just a normal complaint filed in civil court, but also any written statement
that includes a set-off or counter-claim.

Conclusion

This Act plays an important role in deciding how much court-fee is to be paid in various
legal proceedings in Maharashtra. It applies only to State matters, not Central Government
cases, and has clear definitions to ensure there is no confusion about roles and documents.

Here’s a clear and simple explanation of the rules regarding valuation of suits under the
Maharashtra Court-fees Act, 1959 for exam purposes:

RULES REGARDING VALUATION OF SUITS

(For 10–15 marks answer based on Sections 6, 8, 9, and 14 of the Act)

1. Importance of Valuation

 The valuation of a suit determines how much court-fee must be paid.

 It depends on the nature of the suit — like money recovery, property, maintenance,
declaration, possession, etc.

2. Section 6 – Computation of Court-fees in Different Suits

Some examples:

 Suits for money: Fee is calculated based on the amount claimed.

 Maintenance suits: Fee is based on 1 year’s maintenance; if decree is passed,
deficit fee must be paid.
 Movable property: Based on market value at the time of filing.
 Immovable property: Based on its market value or survey assessment, depending
on ownership and tenure.
 Declaration suits: Fee may be fixed or based on the value of relief claimed or
emoluments (if financial benefits are involved).
 Specific performance, redemption, partition: Valuation depends on contract
amount, share, or property value.
3. Section 8 – Power of Court to Check Valuation

 If the court believes that a case is undervalued, or if an application is made, the court
can:
o Re-assess the value.
o Conduct an inquiry if needed.

4. Section 9 – Investigation by Commission

 The court can appoint a suitable person or officer to investigate the real value of the
subject matter.
 The court can also ask parties to deposit costs of the inquiry.
 If they don’t pay, the plaint or appeal can be rejected.

5. Section 14 – Finality of Valuation

 The trial court's decision on valuation is final between the parties.

 But, if the appellate or revisional court feels that valuation was wrong, it can order
the party to pay additional court-fee.

Conclusion

The Maharashtra Court-fees Act provides a detailed system to ensure that suits are properly
valued and the correct fee is paid. This protects the revenue interest of the State and
ensures fairness in court proceedings.

Here’s a concise and easy-to-understand answer on "Court Fees – Nature of Levy" under
the Maharashtra Court-fees Act, 1959, suitable for a 10-mark exam question:

COURT FEES – NATURE OF LEVY

1. Meaning of Court-fee

 Court-fee is a charge levied by the State Government on certain documents filed in

courts or public offices.
 It is a kind of revenue collected for using the judicial system and government
services.
2. Legal Basis

 The Maharashtra Court-fees Act, 1959 is the law that governs:

o How much fee is to be paid.
o When and where it must be paid.
o What happens if proper fee is not paid.

3. Nature of Levy

 Court-fee is a statutory fee, not a tax.

 It is levied in return for services rendered by the court, like:
o Filing suits, appeals, petitions.
o Getting documents certified.
o Seeking orders like probate or administration.

4. Type of Levy

 The levy can be:

o Ad valorem: Based on the value of the subject matter (e.g. money suits,
property disputes).
o Fixed: A standard fee for specific documents or applications regardless of
value (e.g. certain petitions).

5. Mode of Payment (Section 37)

 Can be paid via:

o Court-fee stamps, or
o E-payment, as per government rules.

6. Compulsory Nature

 No court document will be accepted unless the correct court-fee is paid (Section 5).
 Documents filed without proper fee can be rejected or declared invalid, unless
corrected later (Section 40).

7. Consequences of Non-Payment

 If the fee is short or unpaid:

 o The court may order inquiry and recovery (Sections 8–13).
o Fee may be recovered as arrears of land revenue.

Conclusion

Court-fee is a compulsory charge for accessing justice and public services, regulated by
statutory rules. It helps the State recover the costs of judicial administration while ensuring
proper valuation and accountability.

DOCUMENTS CHARGEABLE TO COURT-FEES, PLAINT AND

COUNTER-CLAIMS

1. Introduction

The Maharashtra Court-fees Act, 1959 governs the payment of court-fees on various legal
documents submitted in courts or public offices. It ensures proper revenue collection and
accountability in the judicial process.

2. Section 5 – Chargeability of Documents

Section 5(1) of the Act states:

No document mentioned in the First or Second Schedule shall be accepted in any court or
public office unless the proper court-fee is paid.

Types of chargeable documents include:

 Plaints (filing of a suit)

 Memorandum of appeal
 Applications
 Petitions
 Written statements that include a set-off or counter-claim
 Probate and letters of administration
 Complaints under certain civil laws
 Affidavits
 Certified copy requests
 Cross-objections in appeals

These are listed under:

  Schedule I: Ad valorem (value-based) fees
 Schedule II: Fixed fees

3. Mode of Payment (Section 37)

 Court-fees must be paid via:

o Stamps (adhesive or impressed)
o E-payment, as per rules framed by the State Government.

4. What Happens if Fee is Not Paid

 Section 5(1): Document will not be filed, exhibited, or acted upon.

 Section 40: If a document is mistakenly accepted without fee, the court can later
order it to be stamped, and then treat it as valid.

5. Definition and Role of "Plaint" (Section 2(c))

 A "Plaint" is a written complaint filed to start a civil case.

 It includes any written statement that:
o Claims a set-off (i.e., a counterbalance claim by the defendant), or
o Makes a counter-claim against the plaintiff.

So, counter-claims are treated like plaints, and court-fee must be paid on them too.

6. Counter-claim as a Plaint

 If a defendant files a counter-claim, it is legally treated as a separate suit.

 Therefore, court-fee is calculated and charged as if it were a plaint (same rules of
valuation and fee apply).

7. Important Case Handling Rules

 Valuation must be stated by the party (Section 6).

 If valuation is undervalued, court can order inquiry (Sections 8 & 9).
 Disputes on valuation go to the presiding judge or taxing officer (Section 14).

8. Exemptions under Section 20

Some documents are exempt from court-fee, like:

 Written statements without counter-claims.

 Applications related to land revenue, criminal cases by the State, etc.
 Certain probate documents below ₹1,000 in value.

Conclusion

The Maharashtra Court-fees Act ensures that key court documents like plaints and counter-
claims are not entertained without payment of proper fee. This prevents misuse of judicial
services and ensures revenue is collected fairly. The Act clearly treats counter-claims as
plaints, making them equally chargeable.

EXEMPTED DOCUMENTS AND MANDATORY NATURE OF

PAYMENT

PART I: EXEMPTED DOCUMENTS

(Section 20 of the Maharashtra Court-fees Act, 1959)

Section 20 provides a list of documents that are exempt from court-fee. These are
documents that serve public interest, relate to administrative matters, or concern individuals
under constraint.

1. List of Exempted Documents

1. Power of Attorney
o If executed by members of the Armed Forces not in civil employment.
2. Applications in Criminal Cases
o Filed by or on behalf of the State Government in criminal courts.
3. Written Statements
o Filed after the first hearing in a civil suit and not containing a set-off or
counter-claim.
4. Probate or Letters of Administration
o Where the value of the property is less than ₹1,000 (excluding debts and
securities).
5. Land Revenue Matters
o Petitions to revenue officers regarding assessment or rights in land, before
final confirmation of land settlement.
6. Water Supply Applications
o Applications relating to Government-owned irrigation water.
7. Agricultural Applications
 o Requests to extend cultivation or relinquish land under temporary revenue
settlement.
8. Notice of Relinquishment or Rent Enhancement
o Applications for service of notice.
9. Written Authority to Distrain
o Permission to an agent to recover dues through distress.
10. Police or Village Officer Complaints

 Applications regarding offences submitted to Police or village heads.

11. Petitions from Prisoners

 Complaints from persons in prison or custody.

12. Complaints from Public Servants

 Including officers of municipalities or railways.

13. Applications for Government Dues

 Seeking payment from Government.

14. Municipal Tax Appeals

 Appeals against any municipal tax.

15. Applications for Compensation

 Under any law for acquisition of property, except where specifically chargeable.

16. Company Mismanagement Petitions (Section 543 of Companies Act, 1956)

 Exempt initially, but if the petitioner wins, the opponent pays equivalent court-fee
as if it were a plaint.

PART II: MANDATORY NATURE OF COURT-FEE PAYMENT

1. Section 5 – No Document Valid Without Fee

“No document chargeable under the First or Second Schedule shall be filed or received unless
the proper fee is paid.”

 This section makes payment of court-fee compulsory.

 Without it, the document is not valid, cannot be acted upon, and may be rejected.
2. Section 36 – Applicable Fee Is Based on Filing Date

 Fee payable is according to the rate in force on the date of presentation of the
document.

3. Section 40 – Inadvertent Acceptance Without Fee

 If a document is mistakenly accepted without fee:

o The court may allow the party to pay the required fee later.
o After payment, the document becomes valid.

4. Section 37 – Mode of Payment

 Fee must be paid by:

o Stamps (impressed or adhesive), or
o E-payment, as per government rules.

5. Section 13 – Recovery of Unpaid Fees

 If any fee is unpaid or less than required:

o It must be paid before judgment is enforced.
o If not paid within 30 days, it can be recovered as arrears of land revenue.

6. Section 14 – Valuation Finality and Corrections

 Court decides the valuation for court-fee.

 If undervalued, court can order payment of additional fee.

7. Section 42 – Cancellation of Stamps

 A document must not be treated as valid until the stamp is cancelled.

 In e-payment, the officer verifies and locks the entry electronically.

Conclusion
The payment of court-fees is mandatory to ensure the court's services are not misused and
that the State recovers the cost of judicial administration. However, the Act provides logical
exemptions for socially or administratively significant documents, protecting public interest
and ensuring access to justice for all.

Here’s a comprehensive 25-mark answer covering the topics: Computation of Court Fees,
Fixed and Ad-Valorem Fees, Modes of Collecting Court Fees, and Cancellation of
Stamp, based on the Maharashtra Court-fees Act, 1959 — explained in simple language.

COURT FEES: COMPUTATION, TYPES, COLLECTION, AND

CANCELLATION

1. COMPUTATION OF COURT FEES

(Section 6 of the Act)

Court-fee is calculated based on the type of suit or application. Section 6 explains how fees
should be computed in various kinds of suits.

Examples:

 Suits for money → Fee is based on the amount claimed.

 Suits for maintenance → Fee = amount for one year, and later may be raised if more
is awarded.
 Suits for movable property → Fee = market value of the item on filing date.
 Suits for possession of land → Based on survey assessment:
o 40× assessment if settled for ≤ 30 years
o 80× if settled permanently or for > 30 years

Other Special Suits:

 Declaration suits: Fee may be fixed, half or full ad-valorem depending on whether:
o Relief is purely declaratory
o Includes monetary benefits
o Includes possession
 Partition suits: Based on the value of plaintiff’s share.
 Appeals: Fee depends on the difference in compensation awarded and claimed
(Section 7).
 Accounts: Based on the value given in the plaint, with minimum fee.

2. FIXED FEES & AD-VALOREM FEES

Fees under the Act are categorized as:

(A) Ad-valorem Fees

 "Ad-valorem" means "according to value".

 Found in Schedule I of the Act.
 These fees apply to:
o Money suits
o Property disputes
o Appeals with valuation
o Specific performance suits, etc.
 The higher the claim, the higher the fee.

(B) Fixed Fees

 Found in Schedule II of the Act.

 The fee amount is constant, irrespective of the value.
 Examples:
o Applications under special laws
o Petitions for certified copies
o Execution applications
o Marriage declaration suits (non-monetary)
o Miscellaneous civil applications

3. MODES OF COLLECTING COURT FEES

(Section 37 & Section 39)

(A) By Stamps

 Fees are usually paid by court-fee stamps:

o Impressed stamps (pre-printed on paper)
o Adhesive stamps (pasted on documents)

(B) By E-Payment

 Introduced in recent amendments (Section 37 & 39(e)).

 Court-fee can now be paid through online systems.
 The e-payment must be verified and locked by an officer.

(C) Rules for Supply and Renewal (Section 39)

The Government makes rules regarding:

 Distribution of stamps
 Replacement of damaged stamps
 Record-keeping of stamp use
  E-payment process

4. CANCELLATION OF STAMP

(Section 42)

A stamp used to pay court-fee must be cancelled after submission to avoid reuse.

Procedure:

 An authorized officer punches the figure-head on the stamp.

 The value (amount) printed on the stamp must be left untouched.
 The punched-out piece is then burned or destroyed.

In case of E-payment:

 Officer must verify the payment.

 Then make a written endorsement and lock the entry on the computer.

No document requiring a stamp is valid unless the stamp is properly cancelled.

5. RELATED PROVISIONS

 Section 5: No chargeable document is valid without court-fee.

 Section 40: If a document is wrongly accepted without fee, the court can order it to be
stamped later.
 Section 41: No fresh stamp is needed if a document is only corrected to fix a
mistake.
 Section 46: The State Government may reduce or remit any court-fees by
notification.

Conclusion

The Maharashtra Court-fees Act, 1959 ensures that every litigant pays the appropriate
court-fee based on the nature and value of their legal claim. The system of fixed and ad-
valorem fees, along with provisions for collection by stamp or e-payment, ensures
flexibility and fairness. Proper cancellation of stamps protects against fraud and supports
legal and revenue integrity.

DECISION OF QUESTIONS AS TO VALUATION

(Section 14 of the Maharashtra Court-fees Act, 1959)

1. Purpose of Section 14

Section 14 deals with how disputes about the valuation of suits or appeals (which affect the
amount of court-fee payable) are to be decided.

2. Power of the Trial Court – Section 14(1)

 The court in which the plaint or appeal is filed has the power to decide the correct
valuation.
 Once decided, that valuation is final and binding between the parties.

📌 Key Point: The trial court’s decision on valuation cannot be challenged by the parties in
the same suit.

3. Power of Appellate or Revisional Court – Section 14(2)

 If the case goes to a higher court (appeal, revision, or reference), and the court finds
that:
o The valuation was wrong, and
o It was against the interest of revenue,
then the higher court can order the party to:
o Pay additional court-fee that should have been paid if the valuation was
correctly done.

4. Objective of the Provision

 To protect government revenue.

 To ensure that no one pays less fee by undervaluing a suit.
 Also ensures fairness in the legal process by preventing intentional misvaluation.

Conclusion

Section 14 gives authority to the trial court to decide valuation and allows the appellate
court to step in only to protect revenue. It ensures court-fee is properly paid and that
valuation is fair and final within the legal process.
REFUND OF COURT FEES

(Sections 15 to 17A and 43 of the Maharashtra Court-fees Act, 1959)

🔹 1. Section 15 – Refund on Restored Appeals / Remand

 If an appeal or plaint is:

o Rejected by a lower court, and later accepted by a higher court, or
o A suit is remanded for fresh hearing,
 Then, the appellate court shall give a certificate to refund the full court-fee paid on
that appeal.

👉 Note: Refund is proportional if the remand is only for part of the suit.

🔹 2. Section 16 – Refund on Delayed Review Application

 If a party files a review application after 30 days from the decree date (not due to
their fault), and the delay is excused:
o The court may allow a partial refund (excess amount over what would have
been paid earlier).

🔹 3. Section 17 – Refund on Review Resulting in Change of Judgment

 If the review is admitted, and the judgment is reversed or modified due to a

mistake in law or fact, the applicant gets a certificate to claim refund of the extra
fee paid.
 ❗ No refund if the change is due to new evidence that could have been submitted
earlier.

🔹 4. Section 17A – Time Limit for Refund

 The refund certificate must be submitted to the Collector or concerned authority

within 2 years of issue.
 If not done within this time, refund cannot be claimed.

🔹 5. Section 43 – Refund on Settlement Before Evidence

 If a:
o Suit, or
 o Appeal, or
o Cross objection
is settled by agreement before recording of evidence, then:
o 50% of the court-fee is refunded.

✅ Applies to:

 Civil suits
 Hindu Marriage Act proceedings
 Criminal complaints under Section 138 of the Negotiable Instruments Act

❌ Conditions:

 Refund not allowed if:

o Fee paid is ₹25 or less
o Claim for refund is made after 1 year from settlement date

🔹 6. Government Power to Order Refunds (Section 43(2))

 The State Government may, by special order, allow additional refunds in special
cases or categories, subject to conditions.

✅ Conclusion

The Maharashtra Court-fees Act provides several fair and structured provisions for refund
of court-fee. Refunds are allowed when:

 Cases are rejected but later restored

 There is a successful review
 Settlement happens early
 And the claim is made within time

These rules ensure that litigants are not unfairly burdened and support early resolution of
cases.

Here’s a clear and concise answer on “Multifarious Suits” under the Maharashtra Court-
fees Act, 1959, suitable for 5–10 marks:

MULTIFARIOUS SUITS

(Section 18 of the Maharashtra Court-fees Act, 1959)

🔹 Meaning of Multifarious Suits

 A multifarious suit is one that includes two or more distinct subjects or causes of
action within a single plaint or appeal.

🔹 Court-fee in Multifarious Suits

As per Section 18:

The court-fee must be paid as if separate suits were filed for each subject.

In simple words:

 Total fee = Sum of individual court-fees for each distinct subject in the same suit or
appeal.

✅ Example: If a person sues for:

 (1) Recovery of money, and

 (2) Declaration of property ownership
➡ They must pay court-fee separately for each of the two claims.

🔹 Exception — Civil Procedure Code Applies

 The section also states:

"Nothing in this section affects the power of the court under Order II Rule 6 of the
Civil Procedure Code, 1908."

📝 Meaning: The civil court still has the power to separate claims into different suits if they
are improperly joined.

✅ Conclusion

In multifarious suits, the court-fee must reflect the total of all claims, even if combined in
one suit. This prevents evasion of court-fee by bundling unrelated matters and ensures
proper revenue for the State.