The West Bengal Court-Fees Act, 1970 PDF
The West Bengal Court-Fees Act, 1970 PDF
The West Bengal Court-Fees Act, 1970 PDF
CHAPTER I
Preliminary.
1. (I) This Act may be called the West Bengal Court-fees Act, Short litlc.
1070 extern and
17
. application.
(2) It extends lo ihe whole of the Stale of West Bengal,
(3) The provisions of this Act shall not apply to fees or stamps relating
lo documents presented or to be presented before any officer serving under
the Central Government.
(4) Where any other law contains provisions relating to the levy of fee
in respect of proceedings under such other law, the provisions of this Act
relating to the levy of fee in respect of such proceedings shall apply subjcct
to the said provisions of such other law.
2. In this Act, unless there is anything repugnant in the subject or Definitions, context,—
(1) "appeal" includes a cross-objection;
(2) "Collector" includes any officer not below the rank of a Sub-
Deputy Collector appointed by the Collector to perform the
functions of a Collector under this Act;
(3) "Court" means any Civil, Revenue or Criminal Court and
includes a Tribunal or other authority having jurisdiction under
any local or special law to decide questions affecting the rights of
parties;
'For S laic men 1 of Objects and Reasons, see the Calcutta Gazette, Extraordinary,
Part 1VA of the 30(h Januaty. 1970, page 285; for proceedings of the West Bengal Legislative
Assembly, sec the proceedings of [he nice ling of (hat Assembly held on 9lh February, 1970.
(Chapter II.—Fees payable in Courts and in Public Offices.—Secliotis 3, 4.)
246 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(4) "suit" includes an appeal from a decree except in section 9;
(5) expressions used and not defined in this Act or in the Bengal Ben. Aci I or General
Clauses Aci, 1899, but defined in the Code of Civil Procedure, 1908, shall have the
meanings respectively
assigned to them in the said Code.
3. The fees for the lime being chargeable in the Court of Small Causes at
Calcutta, and iis office shall be collected in the manner hereinafter appearing.
4. (1) No document which is chargeable with fee under this Act shall—
(i) be filed, exhibited or recorded in, or be acted on or furnished by, any
Court including the High Court, or
(ii) be filed, exhibited or recorded in any public office'or be acted on or
furnished by any public officer,
Levy or feirs
in Court or unless in respect of such document there be paid a fee of an amount not
Small less than that indicated as chargeable under this Act:
Causes.
Calculla. Provided that, whenever the filing or exhibition in a Criminal Court of
Levy of tec in
a document in respect of which (he proper fee has not been paid is, in the
Courts and opinion of the Court, necessary to prevent a failure of justice, nothing
public
offices.
contained in this section shall be deemed to prohibit such filing or
exhibition:
'Provided further that no fees chargeable under this Act shall be payable on
documents that may be filed by the Slate Government in any proceedings before a
Civil Court including High Court.
Explanation.—For the purposes of this proviso "documents" means and includes
plaints, memorandum of appeal, petitions and papers of any kind required to be filed
in connection with any proceedings before a Civil Court including High Court.
(2) Notwithstanding anything contained in sub-section (1) or in any other Act, a
Court may receive a plaint or memorandum of appeal in respect of which an
insufficient fee has been paid subject to the condition that the plaint or memorandum
or appeal shall be rejected unless the plaintiff or appellant, as the case may be, pays to
the Court within a lime to be fixed by the Court such reasonable sum on account of
court-fees as the Court may direct.
'The proviso with "Explanation" was inserted by s. 2 of ihc WesL Bengal Court-fccs (Amendment) Aci,
1984 (Wesl Ben. Aci XV of 1984).
The Wei/ Bengal Conn-fees Act, 1970. 247
X of 1970.]
(Chapter II.—Fees payable in Courts and in Public Offices.—Sections 5, 6.—
Chapter III.—Computation of fees.—Section 7.)
5. (J) In case any difference arises between ihe officer whose duty il is to
see that any fee is paid under this Act and any suitor or his pleader as to the
necessity of paying a fee or the amount thereof, the question shall, when ihe
difference arises in the High Court, be referred to the Taxing Officer whose
Procedure in
decision thereon shall be final, subject to revision, on an application made ease of
williin sixty days from the date of the decision, by ihe suitor or by his pleader, difference as
or such officer as may be appointed in this behalf by the Slate Government, by lo necessity of
amount of fee.
the Chief Justice or by such Judge of the High Court as the Chief Justice shall
appoint either generally or specially in this behalf. ■
(2) When any such difference arises in the Court of Small Causes at
Calcutta, the question shall be referred lo the Registrar of the Court of Small
Causes at Calcutta whose decision shall be final, subject to revision, on
application made within sixty days from the dale of the decision, by ihe party
concerned or such officer as may be appointed in this behalf by ihe Slate
Government, by the Chief Judge or by such Judge of ihe Court of Small Causes
at Calcutta as the Chief Judge shall appoint either generally or specially in this
behalf.
(3) The Chief Juslicc shall declare who shall be the Taxing Officer within
the meaning of sub-section (1) of ihis section.
7. The amount of fee payable under this Act in the suits next hereinafter
mentioned shall be computed as follows:— Compulation
of fees
(i) ]n suits for money including suits for damages or compensation, or payable in
curtain suits,
arrears of maintenance, of annuities, or of other sums payable for money;
periodically-—according lo the amount claimed:
'Provided lhaino fee shall be payable in suits for damages for
defamation;
'Proviso was inserted by s. 2 of the West Bengal Court-fees (Amendment) Acl, 1974 (West Ben.
Acl XLI1 of 1974),
248 The West Bengal Court-fees Act, 1970.
[West Ben. Act
for interest of
assignee of
land- revenue;
(o sel aside an
attachment;
250 The West Bengal Court-fees Act, 1970.
[West Ben. Act
9. In every suit in which an ad-valorem court-fee is payable under this Aci on the Statement
plaint, (he plaintiff shall file with the plaint a statement of particulars of the .subject- of
mailer of the suit and his own valuation thereof unless such particulars and lhe particulars
of subjeet-
valuation are contained in the plaint. The statement shall be in such form and shall mallcrof
contain such particulars as may be prescribed by lhe Stale Government by notification suiu and
plaintiff s
in lhe Official Gazette. In every such suil the plaintiff shall also, if the Court so valuation
directs, file a duplicate copy of the plaint and of the said statement. (hereof.
10. (I) In every suil in which a court-fee is payable under this Act on the plaint or
memorandum of appeal lhe Court shall, on lhe dale fixed for the appearance of the
opposite party or as soon as may be thereafter, and in every case before proceeding to
deliver judgment, record a finding whelher a sufficient couri-fee has been paid. Procedure
(2) If the Court records a finding that an insufficient court-fee has been paid on where
insufficienl
the plaint or memorandum of appeal the Court shall— court-Tee is
(a) stay all further proceedings in lhe suit until it has determined the proper Tried on
plaint or
amount of such court-fee payable and the plaintiff or the appellant, as memoran-
the case may be, has paid such amount or until the date referred lo in dum or
appeal.
clause (b), as the case may be:
Provided lhat if the plaintiff or appellant gives, within such lime as
the Court may allow, security, to the satisfaction of the Court, for the payment
of any additional amount for which he may be found liable the Court may
proceed with the suit,
(b) fix a dale before which the plaintiff or appellant shall pay the amount of court-
fee due from him, as determined by lhe Court under clause (a).
(3) If the plaintiff or appellant Tails to give the security referred to in clause (a) of sub-
section (2) or lo pay the amount referred to in clause (b) of that sub-section within the time
allowed, or before the dace fixed, by the Court, as the case may be, lhe suit shall be
dismissed.
11. IT the Court is of opinion that the subject-matter of any suit has been wrongly Inquiry as [o
valuation of
valued, it may revise the valuation and determine the correct valuation and may hold
such inquiry as it thinks fit for such purpose.
12. (1) For the purpose of an inquiry under section II the Court may depute, or
issue a commission to, any suitable person to make such local or other investigation as Invcsiigaiion
may be necessary and to report thereon to the Court. Such report and any evidence Lo asccnam
proper
recorded by such person shall be evidence in the inquiry. valuation
I
[West Ben, Act j
252 The West Bengal Court-fees Act, 1970.
(Chapter III.—Computation of fees.—Sections 13-15.)
(2) The Court may, from lime lo time, direct such party to the suil as it thnks fit lo deposit
such sum as the Court thinks reasonable as the cosis of the inquiry, and if the costs are not
deposited within such time as the Court shall fix, may, notwithstanding anything contained in
any other Act, dismiss the suit if such party is the plaintiff or the appellant and, in any other
case, may recover the costs as a public demand.
13. (1) The Court, when making an inquiry under section 12 shall have,
Power of respectively, for the purposes of such inquiry or investigation, the powers vested in a
persons
making
Court under the Code of Civil Procedure, 1908 in respect of the following matters,
inquiry namely:— Soft
under 908.
sections 1 i
(a) enforcing the attendance of any person and examining him on oath
and 12. or affirmation;
(b) compelling the production of documents or material objections; and
(c) issuing commissions for the examination of witnesses.
(2) An inquiry or investigation referred to in sub-section (1) shall be deemed to be a
i
judicial proceeding mihin the meaning of sections 193 and 228 of the Indian Penal Code.
45or I860. I
14. (1) If in the result of an inquiry under section 11 the Court finds that the
Costs or subject-matter of the suil has been under-valued the Court may order the parly
inquiry as
to
responsible for the undervaluation to pay all or any part of Ihe costs of the inquiry.
valuation (2) If in the result of such inquiry the Court finds that the subject- matter of the
and refund
of excess
suit has noi been undervalued the Court may, in its discretion, order that all or any
fee. part of such costs shall be paid by the State Government or by any parly to the suit at
whose instance the inquiry has been undertaken, and if any amount exceeding the
proper amount of fee has been paid shall refund the excess amount so paid.
15. Where, in any suit for mesne profits or for land and mesne profits or for an
Procedure in account, the fee which would have been payable if the suit had comprised the whole
suiLs for
mesne
of the relief to which the Court finds the plaintiff to be entitled, exceeds the fee
profits or actually paid, the Court shall require the plaintiff to pay an additional fee equal lo the
account
when
amount of (he excess, and if such additional fee is not paid within such lime as the
amount Coun may fix, the suit, or if a decree has previously been passed therein, so much of
found due
cxeccds the claim as has rot been so decreed, shall be dismissed:
amount Provided thai, where the additional fee is payable in respect of a portion of Ihe
claimed.
claim which can be relinquished, that portion only shall be dismissed.
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 253
16. (1) Every question relaling lo valuation for the purpose of Decision of - determining
the amount of any fee chargeable under this Chapter on a vaVuruion", plaint or memorandum of
appeal shall be decided by the Court jn which such plaint or memorandum, as Lhe case may be,
if filed, and such decision shall be final as between the parlies to the suit.
(2) Em whenever any such suit conies before a Coun of Appeal,
reference or revision, if such Court considers that the said question has been
wrongly decided, lo Lhe detriment of the revenue, il shall require the party by
whom such fee has been paid to pay so much additional fee as would have
been payable had lhe question been rightly decided,
(a) if the party required to pay is the appellant or petitioner, lhe
provisions of sub-sections (2) and (3) of section 10 shall,
so far as may be, apply;
(b) if lhe party required Lo pay is lhe respondent or lhe opposite
party, the provisions of suh-section (2) of section 10 shall,
so far as may be, apply, and, if such party fails to pay the fee
required before the dale fixed by Lhe CourL, the Court shall
recover lhe amount of such fee from him as a public demand.
Explanation.—For lhe purposes of ihis section a question relating to the
classification of any suit for the purpose of section 7 shall not be deemed lo be
a question relaling LO valuation.
17. (1) The High Court shall, when dealing with an application for Recovery of leave to
appeal to Lhe Supreme Court, make an order for Lhe payment r4'^ccrtain of any deficiL
court-fee with such interest not exceeding six per centum cws,
per annum as the High Court may direct, in all cases where Lhe High Court
finds that the subject-matter of the suit or appeal had been undervalued either
in lhe Court of first instance or in the Court of Appeal or in both, irrespective
of whether lhe certificate of fitness for appeal to the Supreme Court is or is not
granted.
(2) The fee together with interest thereon found lo be payable under sub-
section (1) shall be paid by the party ordered lo do so and if such party fails to
pay lhe amount required before lhe date fixed by lhe High Court, it shall be
recoverable from him as a public demand.
18. If an appeal orplainl, which has been rejected by Lhe lower Court ' S
Refund of
t>f 1908. on any of the grounds mentioned in the Code of Civil Procedure, is fee paid on
ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in memoran-
dum of
Order XLI, rule 23 of the same Code for a second decision by the lower Court, the Appellate appeal.
Court shall grant to the appellant a certificate, authorizing Itim lo receive back from the
Collector the full amount of fee paid on the memorandum of appeal:
[West Ben. Acl
254 The West Bengal Court-fees Act. 1970.
21. (I) In any suil in which two or more separate and distinct causes of
action are joined and separate and dislincl reliefs are sought iji respect or each,
the plaint or memorandum of appeal shall be chargeable with the aggregate
amount of the fees with which Ihe plaints or memoranda of appeal would be
Mullifarious
suits. chargeable under this Acl in separate suits instituted in respect of each such
cause of action:
Provided that nothing in this sub-section shall be deemed to affect any
5ori90S.
power conferred by or under the Code of Civil Procedure, 1908, to order
separate trials.
(2) Where more reliefs lhan one based on Ihe same cause of action are
sought either jointly or in the alternative, the fee shall be paid according to the
value of the relief in respect of which the largest fee is payable.
22. When the first or only examination of a person who complains of the
Whiten offence of wrongful confinement, or of wrongful restraint, or of any offence
examinations
of complain- other than an offence for which police officers may arrest
cm is.
The West Bengal Court-fees Act, 7970. 255
X of! 970,]
(Chapter III.—Computation of fees.—Section 23.)
without a warrant. and who has not already presented a petition on which a Tee has been
levied under this Act, is reduced lo writing under ihe 5 or IK9S. provisions of the Code of
Criminal Procedure, the complainant shall pay a fee of one rupee unless the Court thinks fit to
remit such payment.
23. Nothing contained in this Act shall render the following documents Exemption
chargeable with any fee:—
documen
ts.
(i) Power-of-attorney or other written authority to institute or defend a
suit when executed by a member of any of the Armed Forces of
lhe Union noi in civil employment.
(ii) Written statements called for by lhe Court after the first hearing of
a suil.
(iii) Probate of a will, letters of administration, where the amount or
value of the properly in respect of which Lhe probate or letters or
certificate shall be granted does not exceed two thousand rupees.
(iv) Application or petition to a Col lector or other officer making a
settlement of land-revenue, or to the Board of Revenue,
relating to matters connected with lhe assessment of land or the
ascertainment of rights thereto or interests therein, if presented
previous lo lhe final confirmation of such settlement.
(v) Application relating to a supply for irrigation of water belonging
lo Government,
(vi) 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.
(vii) Application for service of notice of relinquishment of land or of
enhancement of rent,
(viii) Written authority to an ageni Lo distrain.
(ix) First application (other than a petition containing a criminal
charge or information) for the summons of a wilncss or other
persons 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 I he immediate purpose of being
produced in Court.
(x) Bail bonds in criminal cases, recognizances to prosecute or give
evidence, and recognizances for personal appearance or
otherwise.
256 The West Bengal Court-fees Act, J 970.
[West Ben. Act
CHAPTER IV
Probates, letters of administration and certificates of administration.
Relief where 24. Where any person on applying for the probate of a will or letters l o o
h i g h a . . . . . . . . , . r .
. , , r
court-fee has °f administration has estimated the property of the deceased lo be of
beenpaid. greater value than the same has afterwards proved to be, and has consequently paid
loo high a court-fee thereon, if, within six months after the true value of lhe
property has been ascertained, such person produces the probate or letters lo the
Board of Revenue for the local area in which the probate or letters has or have
been granted,
and delivers Lo suh 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; ■
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 257
( Chapter IV.—Probates, letters of administration and certificates of
administration.—Sections 25-27.)
(b) substitute another stamp for denoting the court-Tee 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.
25. (1) Whenever it is proved lo Lhe satisfaction of such Authority lhat an Relief where
debts due
executor or administrator has paid debts due from the deceased lo such an Tram a
amount as, being deducted out of the amount or value of the estate, reduces the deceased
person have
same to a sum which, if il had been the whole gross amount or value of Lhe been paid oul
estate, would have occasioned a less court-fee to be paid on the probate or ofhis estate.
letters of administration granted in respect of such estate than has been actually
paid thereon under this Act, such Authority may return lhe difference, provided
the same be claimed within three years after the date of such probate or letters.
(2) But when, by reason of any legal proceeding, the debts due from the
deceased have noc 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 lo be reasonable
under the circumstances.
26. (1) Whenever a grant of probate or letters administration has been or is Relief in
ease of
made in respect of the whole of the properly belonging lo an estate, and the full several
fee chargeable under this Act has been or is paid ihereon, no fee shall be grants.
chargeable under the same Acl when a like grant is made in respeel of the
whole or any part of the same property belonging to the same estate.
(2) Whenever such a granl has been or is made in respect of any property
forming part of an estate, the amount of fees then actually paid under this Acl
shall be deducted when a like grant is made in respect of property belonging Lo
the same estate, identical with or including the properly to which the former
granl relates.
27. The probate of the will, or the letiers of administration of the effects, of Probates '
declared
any person deceased heretofore or hereafter granted shall be deemed valid and valid as to
available by his executors or administrators for recovering, transferring or property
though not
assigning any movable or immovable property whereof or whereto the deceased covered by
was possessed or entitled, eilher wholly or partially as a trustee, court-fee.
noiwithslanding the amount or value of such property is no\ included in the
amount or value of the estate in respect of which a court-fee was paid on such
probate or letters of adminisiraLion.
258 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(Chapter IV.—Probates, letters of administration and certificates of
administration.—Sections 28-30.)
Provision for 28. Where any person on applying for probate or letters of administration
case.\vhere loo
low a coun-fcc has estimated ilie estate of the deceased lo be of less value than the same has
has been paid afterwards proved to be, and has in consequence paid too low a court-fee
on prob.ilcs,
etc. thereon, the Board of Revenue 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 lhe probate or letters of
administration lo be duly stamped on payment of the full court-fee which ought
to have been originally paid thereon in rcspcct of such value and of the further
penalty, if the probate or letters is or are produced within one year from lhe
dale of (he grant, of five times, or, if it or Ihey is or arc produced after one year
from such dale, of twenty times, such proper courl-fcc, without any deduction
of lhe court-fee originally paid on such probale or letters:
Provided that, if lhe application be made within six months after lhe
ascertainment of the true value of the estate and the discovery that too low a
court-fee was at first paid on the probale or letters, and if lhe said Authority is
satisfied that such fee was paid in conscquence of a mistake or of ils not being
known al the lime (hat some particular part of the estate belonging lo 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 lhe
probale or letlers to be duly stamped on payment only of die sum wanting to
make up lhe fee which should have been al first paid thereon.
29. In case of letters of udminislralion on which too low a court- fee has
Administrator been paid at first, the said Authority shall not cause the same to be duly
lo give stamped in manner aforesaid until (he administrator his given such security to
proper
security the Court by which the letlers of administration have been granted as ought by
before law lo have been given on the granting (hereof in case lhe full value of the
letters
stamped estate of the deceased has been then ascertained.
under
section
28,
30. Where loo low a courl-fee has been paid on any probate or letlers of
administration in consequence of any mistake, or of ils not being known al the
time that some particular part of the estate belonged lo the deceased, if any
Executors, ctc.,
not paying full
executor or administrator acting under such probate or letters does not, wilhin
court-fee on six months after the discovery of the mistake or of any effects nol known at the
probates, etc,,
within six time to have belonged to the deceased, apply lo the snid Authority and pay
months after what is wanting lo make up (he court- fee which ought to have been paid at first
discovc/y of
underpayment. on such probate or letters, he shall forfeit lhe sum of one thousand rupees and
also a further sum al the rale of ten per cent, on the amount of the sum wanting
to make up the proper court-fee.
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 259
(Chapter IV.—Probates, letters of administration and certificates of
administration.—Section 31.)
31. (L) Where an application for probate or tellers of administration is made Notice or
to any Court oilier than Lhe High Court, the Court shall cause notice of Lhe applications
application lo be given to the Collector. Tor probale or
Idlers of
(2) Where such an application as aforesaid is made lo the High Court, Lhe administration
High Coun shall cause notice of the application to be given to the Board of to be given to
Rcvenue- au I
Revenue for the local area in which the High Court is situated. tidily and
(3) The Collector within the local limits of whose Revenue-jurisdiction the procedure
thereon.
property or the deceased or any part thereof is, may at any lime inspect or cause
to be inspected, and Lake or cause lo be taken copies or, the record of any case
in which application for probate or letters of administration has been made; and
if, on such inspection or otherwise, lie is of opinion that the petitioner has
under-estimated lhe value of The property of the deceased, the Collector may,
if he thinks fit, require (lie attendance of the petitioner (either in person or by
agent) and Lake 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 ihe valuation.
(4) If the petitioner does not amend Lhe valuation lo Lhe satisfaction of
the Collector, lhe Collector may move the Court before which lhe application
for probale or letters of adminislration was made, to hold an inquiry into the
true value of the property:
Provided lhat no such motion shall be made after lhe expiration of six
months from the date of the exhibition of the inventory required by section 317
of the Indian Succession Aci, 1925.
(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 Irue value, as
near as may be, at which the property of the deceased should have been
39 of 1925. estimated. The Collector shall be deemed to be a party to lhe inquiry.
(6) For the purposes of any such inquiry, lhe Court or person authorized
by the Court Lo hold lhe inquiry may examine lhe petitioner for probate or
letters of administration on oalh (whelher 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 aulhorized as aforesaid lo hold the inquiry shall return
to the Court the evidence taken by him and report the result of lhe inquiry, and
such report and the evidence so taken shall be evidence in the proceeding, and
the Court may record a finding in accordance wiih the report, unless it is
saLisfied that it is erroneous.
(7) The finding of lhe Court recorded under sub-section (5) shall be final,
but shall noi bar the entertainment and disposal by the Board of Revenue of any
application under section 28.
(8) The Slate Government may make rules for the guidance of Collectors
in Lhe exercise of lhe powers conferred by sub-section (3).
[West Ben. Acl
260 The We.vr Bengal Court-fees Act, 1970.
CHAPTER V
Pro cess-fees.
35. (1) 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 appellant 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) lhe remuneration of Lhe peons and all other persons employed by
leave of a Court in the service or execution oF processes.
(2) The High Court may from lime to time alter and add to the rules so
made.
(3) All such rules, alterations and additions shall after being confirmed Con firm a- by the
State Government be published in the Official Gazette, and shall publication thereupon have
the force of law. of rules.
Rullis OS
(1) CHS Li of
processus.
(Chapter V. —Process-fees.—Sections 36-38.—Chapter VI.—Of the mode of levying feex.—
Sec/ions 39-41.)
36. A table in lhe English and Vernacular languages, showing Lhe fees chargeable for
such service and exec U lion, shall be exposed LO view in a conspicuous part of each Court.
262 The West Bengal Court-fees Act, J 970.
37. Subjeci to rules lo be made by the High Court and approved by lhe Stale Government,
{West Ben. Act
every District Judge and every Magistrate of a District shall fix, and may from time to time
alter, lhe 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.
Explanation.—For the purposes of ihis section, every Court of Small Causes established
under the Provincial Small Cause Courts AcJ, 1887, shall be deemed to be subordinate to the
Court of ihe District Judge.
Tables or
process
38. Subject lo rules to be framed by the Board of Revenue and approved by the Stale fees.
Government, every officer performing lhe functions of a Collector of a district shall Fix,
and may from time to time aller, lhe number of peons neccssary to be employed for the
service and execution of processes issued out of his Court or Lhe Courts subordinate lo Number of
peons in
him. district and
subordinat
CHAPTER VI OF the mode of levying fees. e Court-1,.
39. All fees referred Lo in section 3 and chargeable under ihis Act shall Number of
9 of 1H87. be collected by stamps. peons in
Mofui-.il
40. The stamps used to denote any fees chargeable under ihis Act shall Small
Causes
be impressed or adhesive, or partly impressed and partly adhesive, as the Courts,
State Government may, by notification in the Official Gazette from lime lo
Number of
time, direct. peons in
Revenue
41. (I) The State Government may, from time to lime, make rules for Courts.
regulating—■
(a) the supply of stamps to be used under this Act;
(b) the number of stamps to be used for denoting any fee chargeable
under this Act;
(c) the renewal of damaged or spoiled stamps; and Collection
(d) the keeping or accounts of all stamps used under this Act: of fees by
stamps,
Provided (hat, in the case of stamps used in the High Court, such
Stamps to be
rules shall be made with the concurrence of the Chief Justice of that Court. impressed of
(2) All such rules shall be published in the Official Gazette, and shall adhesive.
Rules for
supply,
number,
renewal and
kccpjng
accounts or
stamps.
The Wesl Bengal Court-fees Act, J 970. 263
X of 1970.]
( Chapter VI.—Of the mode of levying fees.—Sections 42-44,— Chapter VIS.—
Miscellaneous.—Sections 45. 46.)
Slumping 42. (1) No document which ought to bear a stamp under this Act shall
documeriLi
inadver- be of any validity, unless and until it is properly stamped.
tently (2) But, if any such document is through mistake or inadvertence
received.
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 lhe 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.
43. Where any such document is amended in order merely to correct a
mistake and to make it conform to lhe original intention of ihe parties, ii
Amended
document. shall nol be necessary to impose a fresh slump.
44. (1) 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
Cancellation
of si amp. been cancelled.
(2) Such officer as the Court or the head of the office may from lime to
time appoint shall, on receiving any such document, forthwith effect such
cancellation by punching out the figure-head so as lo leave lhe amount
designated on the stamp untouched, and the part removed by punching shall be
burnt or otherwise destroyed.
CHAPTER VII
Miscellaneous-
Sale of 45. (]) The Stale Government may, from time lo time, make rules
slamps. for regulating the sale of, and the particulars to be entered at the time of sale on,
stamps lo 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 lhe Official Gazette and shall
thereupon have the Force of law.
(3) Any person appointed to sell stamps who disobeys .my rule made
under this section, and any person nol so appointed who sells or offers for sale
any stamps, shall be punished wilh imprisonment for a term which may extend
to six months, or with fine which may extend to five hundred rupees, or with
both.
46. Where any period is fixed or granted by the Court for the doing o time.
Enlargement ^
prescribed or allowed by this Acl, the Court may, in its
discretion, from lime to time, enlarge such period, even 1 hough lhe period
originally fixed or granted may have expired.
48. Nothing in Chapters II and VI of this Act applies to ihe Commission payable
to the Accountant-Genera I of lhe High Court or to the fees which any officer of lhe Saving or tees
10 ccnain
High Court is allowed to receive in addition to a fixed salary. officers of
High Court.
49. Until rules are framed under sections 9, 35, 41, 45 and subsection (2) of
section 47 and until notifications are issued under subsection (1) of section 47, the
Continuance in
rules and notifications in-force on the date of commencement of lhe Act in respect of force of lhe
matters referred to in those sections shall, in so far as they are not inconsistent with existing rules.
50, (1) The Court-fees Act, 1870, in its application to Hie State of West
Bengal and in relation lo the fees and stamps other than fees and stamps
relating lo documents presented or to be presented before an officer serving
under the Central Government is hereby repealed.
(2) All suits and proceedings instituted before the commencement of the
West Bengal Court-fees Ordinance, 1969, and all proceedings by way of
appeal, revision or otherwise arising therefrom whether instituted before or
after such commencement shall, notwithstanding the repeal of the Court-fees
Act, 1870, be governed by the provisions of the said Act and lhe rules made
thereunder.
(3) The West Bengal Court-fees Ordinance, 1969. is hereby repealed.
7 of 1R7G. Repeal and
(4) Anything done or any action laken under the West Bengal Cauri-fees savings.
Ordinance, 1969, shall be deemed to have been validly done or taken under
this Act as if this Act had commenced on the 10th day of January, 1970.
West Ben.
Orel. XVII of
1969.
266 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(Schedule I.)
SCHEDULE I.
Ad valorem
Fees
Number. Proper Fee.
hundred rupees, and Twenty-two rupees and fifty
). Plaint written statement
when such amount or value paisc.
pleading a set-off or
exceeds seven thousand five
counter claim or
hundred rupees, forcvcry two
memorandum of appeal
hundred and fifty rupees or part
(nol otherwise provided
thereof in excess of seven
Tor in this
Acl) or Of CTOSS- thousand five hundred rupees, up
objection presented lo ID len thousand rupees,
>hc High Court OT any and
Civil or Revenue Court when such amount or value
except ihe Court mcnti cxceeds (en thousand rupees, for
on cd i n sec li on 3. every five hundred rupees or part
When lhe amount or value [hereof, in excess of len thousand
or die subjecl-mallcr in rupees, up [o twenty Ihousand
dispute docs nol exceed rupees.
and
seventy-five ru pees, fo r Forty paisc.
eve ry five ru pees or pan
thereof of such amount or
value, and
when such amount or value
exceeds sevenly-five
rupees, for every five Fifty paise.
rupees or pan [hereof in
excess of seven ly- five
rupees, up to one hundred
rupees, and
when such amount or value
One rupee and sixty-five paise.
exceeds one hundred
rupees, for every len rupees
or part [hereof, in excess of
one hundred rupees, up to
one hundred and fifty
rupees.
and One rupee and fifteen paisc.
when such amouni or value
exceeds one hundred and
fifty rupees, for every len
rupees or pan Ihe nccf, up Seven rupees and fifty paise.
to one iho usand rupees,
nnd
when such aniounl or value
excceds one thousand
rupees, for every one
hundred rupees Fifteen rupees.
orpamherrof, inexecssofone
thousand rupees, up lo
seven thousand five
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 267
(Schedule I.)
(Schedule I.)
Number. Proper Fee.
5, Application for review of One-half of the fee leviable on
judgment, if presented lhe plaint or memorandum of
before the ninetieth day appeal.
from the date of the
decree.
6. Copy or translation of of the subject-matter is fifty One rupee.
(Schedule I.)
Number. Civil or Criminal or Revenue
Coun or Office, or from the
9. Copy or any revenue or
office of any Chief officer
judicial proceeding or Proper Fee.
charged with (he executive
order nol otherwise
ndminis- (nlion of a Division. Fifty paisc.
provided for by this Aci
For every three hundred and sixty
or copy ofany account, s
words or fraction of three
lale me n l, report or ihe
hundred and sixly words.
like, taken out or any
(Schedule I.)
Number. and Two per centum on [he tirsl
when such amounl ar value len thousand rupees.
exceeds five lakhs of rupees, on three per cc n lum on ihe ncx
Ihe portion of such amounl which I Tony thousand rapes,
is in excess of five lakhs of fou r pc r ccn tu m on the
ne* l fifty ihousand rupees,
rupees:
and five per centum on the
Provided lhal when, after lhe nexl one lakh and fifty
gran I oT ccrtificaic under Ihe Ihousand ropees,
Indian Succession Acl, 1925. in five and a hair per centum
respect ofany property included on the next fifty Ihousand
in an estate, agranl or probate or rupees, six per cerium on the
letters of administration is made ncxl one lakhofru pees, six
and a hair per centum on the
in respcct of the same estate, the
nexl one lakh or rupees, and
fee payable in respccl or lhe latter
seven per ccnlum on the
grant shall be reduced by the remainder of such amounl or
amounl of the fee paid in respect value.
of lhe former grant.
and
when the aggregate amount or
39 of 1925.
value of any debts or securities
specified in the certificate and or
any UebL1; or securities lo uhich
the certificate has been extended
under section 376 of Lhe Acl,
cxcccds one thousand rupees.
Proper Fee.
11. Certificate under the Six per centum,
Indian Succession Act.
1925.
when such amount or value
exceeds [hire lakhs of
rupees, on lhe portion or
such amount which
isincxcessorihrcclnkhs of Six and a half percenlum.
rupees, up lo four lakhs or
rupees,
and
when such amounl or value
excccds four lakhs uf
rupees, on lhe portion of
such amounl uhieh is in Seven per ccn turn.
excess af four lakhs or
rupees. up Id five lakhs or
rupees,
272 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(Schedule I.)
Proper Fee.
In respect of such portion or
[be apgrcgale amounl or
value as consists of ihe a
mou HI o r v D I uc o f deb is
o r seeurilics so specified, the
fee hereinberon: provided in
Number. that bchal Tin iJiis article,
and
Ihree per ccnlum on such
portion at the firji ten
thousand rupees,
four and a half per centum on
such portion of the next forty
thousand rupees, sis per
ccnlum on such portion of
the next fifty thousand
rupees, and seven and a hair
perce nt um on such portion
of ihe new one lakh and fifty
thousand rupees,
eight and a quarter per
ccnlum on such portion or
the next fifty thousand
rupees,
nine per centum on such
portion of lhe next one Jakh
of rupees,
nine iind three-quarter per
centum on such portion of
liic next one lakhof rupees,
and
len and a half per ccnlum on
such portion t>r ihe
remainder or such aggregate
amounl or value as consisis
of lhe amount or value oT
debts or securities lo which
the certificate has been
extended.
Note,—(I) Thcamounlor a
debl is ils amount including
interest on lhe day on which
the inclusion of the debl in
Lite certificate is apfi lied fa
r, so far as such amounl can
be ascertained.
Proper Fee.
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. (2) Whether or nol any
273
power with respect ID a
sccurily specified in a
certificate has been conferred,
under the Act and where such
a power has been so
conferred whether the power
is Tor the receiving of
interest or dividends on, or
Tor the negotiation or transfer
of the security, or for both
purposes, (he value of the
security is ils market-value on
(Schedule I.)
the day on which the
inclusion of the security in
Number.
the certificate is applied for,
so far as such valueCan be
ascertained.
(Schedule I.)
(Schedule J.)
(Schedule I.)
(Schedule I.)
27S
Table of rates of ad valorem fees leviable on the institution of suits.—comd.
When the amount Bui does not Proper Fee-,
[West Ben. Act
or value of the exceed—
subject-matter
exceeds—■
Rs. Rs. . Rs. P.
31,000 32.000 1,560.00
32,000 33,000 1,590.00
33,000 34,000 1,620.00
34,000 35,000 1,650.00
35,000 36.000 1,680.00
36,000 37,000 1,710.00
37,000 38,000 1,740.00
38,000 39,000 1,770.00
39,000 40,000 1,800.00
40,000 41,000 _ 1,830.00
41,000 42,000 1,860.00
42,000 43,000 1,890.00
43,000 44,000 1,920.00
44,000 45,000 1,950.00
45,000 46.000 1,980.00
46,000 47,000 2,010.00
47,000 48,000 2,040.00
48,000 49,000 2,070.00
49,000 50,000 2,100.00
50,000 55,000 2,137.50
55,000 60,000 2,175.00
60,000 65.000 2,212,50
65,000 70,000 2,250.00
70,000 75,000 2,287.50
75,000 80,000 2,325.00
80,000 85,000 2,362.50
85,000 90,000 2,400.00
90.000 95,000 2,437.50
95,000 1,00,000 2,475.00
1.00,000 1,05,000 2,512.50
(Schedule I.)
The West Bengal Court-fees Aci, J970. 279
X of 1970.]
When the amounl But does not
or value of lhe excecd—
subject-ma tier
exceeds—
Rs, Rs. Rs. P.
] ,05,000 1,10,000 2,550.00
J. 10,000 1,15,000 2,587.50
1.15,000 1,20,000 2,625.00
1,20,000 1,25,000 . 2,662.50
1,25,000 1,30,000 2,700.00
1,30,000 1,35,000 2,737.50
1,35.000 1.40.000 2,775.00
1,40,000 1,45,000 2,812.50
1,45,000 1,50,000 2,850.00
1,50,000 1,55,000 2,887.50
1,55,000 1,60,000 2,925.00
1,60,000 1,65,000 2,962.50
1,65,000 1,70,000 3,000,00
1,70,000 1,75,000 3,037,50
1,75,000 1,80,000 3,075,00
1,80,000 1,85,000 3,112.50
1,85,000 1,90,000 3,150.00
1,90,000 1,95,000 3,187.50
1,95,000 2,00,000 3,225.00
2,00,000 2,05,000 3,262.50
and the fees increases at the rate of thirty-seven rupees and fifi for
every five thousand rupees, or part thereof, up to a maximum fe
thousand rupees, for example—
Rs. Rs. P.
3,00,000 4,012.50
4,00,000 4,762.50
5,00,000 5,512.50
6,00,000 6,262.50
7,00,000 7,012.50
8,00,000 7,762.50
9,00,000 8,512.50
10,00,000 9,262.50
11,00,000 10,000.00
Proper Fee.
Table of rates of ad valorem/ec'j leviable on the institution of suits.—concld.
280 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(Schedule II.)
SCHEDULE
II. Fixed fees
Number.
1. Application or petition (u)
When pre sen led lo any officer of
Ihe Customs or Excise Departmcnl
or lo any Magistrate by any person
Proper Fee.
having dealings with l he Govern
mem. and whe n I he subj eel-rait Fifteen paise.
icr of such application relates
exclusively lo those dealings;
Or when presented (0 any
officer of land- revenue by any
person holding lemporarily- scldecl
land under direct engagement with
Government, and when ihe subject-
matter of the application or pelilion
re I atcs exc lu si ve ly lo such
engagement: fifteen paisc.
Or when presented lo any
municipal Commissioner or
member of a Zilla Parishad under
any Acl for the lime being in forte
Tor lhe conservancy or
improvement o fany place, if the
application or petition re laics
solely to such conservancy or
improve men l;
Or when presented to
anyCivilCourtotherlhan a principal Fifteen paise.
Civil Court of original jurisdiction,
or lo any Court of Smul 1 Causes
conslilulcd under [he Provincial
Small Cause Courts Act, 1887, or
ID a Collccior or olher officer of
Fifteen paisc.
9 of 1887.
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 281
(Schedule II.)
(Schedule 11.)
Five rupees;
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 283
(Schedule II.)
Proper Fee.
Number. Provided thai if a caveat is Fifteen rupees.
entered and the application is
registered as a suil, one-half (he
scale of fee prescribed in Article
I of Schedule I on llic market
value of lhe estate less the fee
already paid on the application One hundred rupees.
shall be levied, (h) Application
under section 14 or scclion 20 of
(he Arbitration Acl, 19-10, for □
direction Tor filing on award or
Two hundred and fifty
for an order for filing an
agreement and application Tor rupees. 10 of 1940.
Enforcing foreign awaitfs— (i)
when presented to a Twenly rupees.
Munsirs Court; (ii)
when presented to ihe
CilyCivil Court,
Calcutta, a Subor-
dinate Judge's Court,
a District Court or the
High Court—
(1) if ihe value or
lhe subject- Five rupees.
mat l er of lhe
award does not
exceed Rs.
5,000:
(2) if such value Ten rupees.
escceds Rs.
5.000 but docs
not exceed Rs.
10.000;
(3) if such value
exceeds Rs.
10.D00.
(0 Pelilion lo the High Court for
Ihe admission of an
Advocate, Attorney or
Vakil.
Q) When preserved lo ihe High
Court under section 115 of lhe
Code of Civil Procedure, 1908.
for revision of an order— i)
when (he value of the suil (o
which the order relates does not
exceeds Rs. 1,000;
(ii) when lhe value or the
suit cxceed Rs.
5 of 1908.
1,000.
Fifteen rupees.
284 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(Schedule II.)
'Clause (k) was inserted by s. 2(1) of the West Bengal Court-fees (Amendmenl) Aci. 1985 (Wesl Ben. Act XXfX of 1985).
(»i)
X of 1970.]
The Wesf Bengal Court-fees Act, 1970. 285
(Schedule II.)
Number. Procedure, 1 £98, or the Whe n presented for the
Code or Civil Procedure, conduc t of any one case—
3. Application (o any Civil
1908, and not otherwise Proper Fee.
Court lhal records may
provided Tor by this Act, Seventy-five paise in addition
be col led Tor Tram
another Court, (o any fee levied on (he
8. Undertaking under sec lion
application under clause (a),
49 o f th c Ind ian Divorce clause (b), or clause (d) of
Acu 1869. Article I of this Schedule.
A. Application for leave to
sue as a pauper, '9. Mukhtamama, Vaka- latnama Fifty paise.
or any paper signed by an
5. Application Tor leave to advocate signifying or
appeal as a pauper.
5 of 1B98.
5 of 1908.
'Number 9 was substituted by s. 2 of lhe Wesl Bengal Court-fees (Amendment) Acl, 1980 (Wesl Ben. Acl XXI of 1980).
Fifty paise.
4 of 186<J.
Five rupees.
Two rupees.
286 The West Bengal Court-fees Act, 1970.
[West Ben. Act
(Schedule II.)
Number. Proper Fee.
(c) 10 lhe Board of Two rupees.
Revenue or lo
any
Revenue
Court.
lo any
Collector or
Magistrate or
Two mpces,
(d) to any exe-
cutive officcr
including any
o f f i c e r
chargcd wilh
ihe executive
adminis-
iralion of a
Division.
10. Every copy of Seventy-five paisc.
powcr-of-attomey
when filed in any suil
or proceeding.
Memorandum of
I I . appeal from an order When presented—
inclusive of an older (i) to any Court other lhan the High Court or One rupee.
determining any lo any Execulivc Officer other than
question under see the Board of Revenue or Chier
lion 47 or section Executive Authority,
144 of the Code of
lii) ID the Board of Revenue or Chief
Civil Procedure,
Executive Authority, Two rupees.
5 of 1908. 1908, and nol
o t h e r w i s e (iii) lo the High Court—
provided for— (1) Where lhe order was poised by a
Subordinaie Court or other
auLhorily—
(a) if die order (dales lo a suit
or proceeding, die value of
which cxcecds one Ten ropeex.
thousand rupees.
(b) in any odicr case.
(2) Where ihe appeal is under
Five rupees.
clause 15 of the Lcllers
Pal en I—
(Schedule II.)
Number. cacreise oT original ju-
risdiction. which would
be appealable under! he
Code of Civil Procedure, rupees.
I90B had it been passed
by a Subordinate Court,
'{bb) from an order on a writ
petition under article 226
of the Constitution of One hundred rupees. S of 1908.
India, One hundred rupees.
'(bbb) from an order on a writ
petition or application
arising aul ofany cose Five rupees.
challenging any matter
on taxation,
(c) in any other ease.
(3) Where the appeal is under see Five rupees.
lion 4 5B or the Banking
Companies Act, 1949.
(4) Where the appeal is under
section 411A or the Code of Fifteen rupees, One
Criminal Procedure, 1E98.
(iv) to the Government in pursuance or a hundred rupees.
statutory right lo appeal Tor which 10 of 19.19.
no court-Tee is leviable under any
olhcr enacttncnt.
of a Munsif s Court,
(ii) in any olhcr case
12. Memorandum or
appeal under
scclion 3? of I he
Arbitration Ad. I
WO.
(b) from an 19 of 1900.
order
Two hundred rupees. Five hundred
passed in
13. Caveat Ten rupees.
(Schedule II.)
Proper Fee.
1
Number. 5.
Pl
aint or memo-
randum of appeal
in each or [he
f o l l o w i n
g suiLs:—
(i) lo alter or scl "'' Fifteen rupees,
aside a summary
decision or order
of any of [lie Civil
Courts nol
established by
Letters Palent or or
any Revenue
Court.
(ii) lo alter or cancel Fifteen rupees,
any entry in a
register of lhe
names of
proprietors of
revenue-paying
estates.
(iii) to obtain a ''' Twenty rupees,
declaratory
decree where no
consequential
relief is prayed,
(iv) lo set aside an Fifteen rupees.
award,
(v) to sel aside an
adoption, Twenty rupees, ■
(vi) every other suit
Fifteen rupees.
where it is nol
possible lo
estimate at a
money-value the
subjeel-malter in i
dispute, and whieh
is not
o t h e r w i s
e provided for
by this Acl.
16. Agreement in
writing staling a
question for the
opinion of the
Court under the
(Schedule il.)
Number. Proper Fee.
17, Petition in a suil under lhe Five rupees.
Native Converts'
Marriage Dissolution 21 of 1866.
Aci, 1866.
IS. Every petition under lhe Twcniy rupees.
Indian Divorce Aci, 4 of IB69.
1869, except petitions
under section 44 of the
same Act, and every
memorandum of appeal
under sec linn 55 oT
(he same Act.
(Schedule 11.)
Number,
14. Plain! or memorandum of
appeal when presented to a Court under the 8 or
Proper Fee.
1939. Dissolution or Muslim
Ten rupees.
Marriage Acl, 1939.
25. Petition—
(a) Questioning
lhe elccli on o r any pe rson as a Municipal Com-
missioner. when presented loa Dislricl Judge under
section 36 or ihe Bengal Municipal Acl, 1932 or
toIhe ChieTJudge, Small Cause Court of Calcutta Fifteen rupees.
under section Ti oT lhe Calcutta Municipal Act,
1951, or lo the District Judge, Howrah under lhe
same section of ihe sa me Ac l as amc n d cd
bylheHow rah Municipal Act, 1965.
(b) Questioning ihe va Ii di ly of an eleel ion under Fifleen rupees.
the West Bengal Zilla
Ben, Acl XV of
Prin\hatk Act, 1963,
1932.
when presented to a
District Judge under
see I ion ID2 of lhe said Acl lo decide dispute
relating lo such cleclions.
Fifty rupees.
Ten rupees.
The Wei/ Bengal Conn-fees Act, 1970. 292
(Schedule III.)
SCHEDULE III.
" ANNEXURE A
VALUATION OFTHE MOVABLE AND IMMOVABLE PROPERTY OF
, DECEASED.
Rs. P.
Cash in the houseand 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 sccuritics transferable al lhe Public
Debt Office.
(Slate description and value ai the price of the day; also Lhe in
teres i separately, calculating it to lhe time or making lhe
application.)
Immovable property consisting of .. .. ..
(S ta te d esc rip t i o n, giving, i n the ca s e of hou ses, th e
assessed value, if any, and the number of year's assessment the
market-value is estimated at, and, in the case of land, Lhe area,
Lhe markeL-value and all rents that have accrued.)
Leasehold property ,. .. ..
(If the deceased held any leases for years determinable,
state the number of year's purchase the profit rents are
estimated lo be worth and the value of such, inserting
separately arrears due at lhe date of deaLh and all rents
received or due since that date to the time of making lhe
application.)
Property in public companies .. .. ,.
(Slate the particulars and the value calculated at the price of the
day; also the interest separately, calculating it lo the time of
making the application.)
Policy of insurance upon life, money put on mortgage and other
securities, such as bonds, mortgages, bills, notes and other
securities For money.
(Statelheamountoflhewhole;alsotheinlerestseparalcly,
calculating it to the lime of making the application.)
Book Debts .. .. ..
. (Other than bad.)
Stock in trade .. .. ..
(Stale the eslimated value, if any.)
X on 970.]
The VVej/ Bengal Court-fees Act, 1970. 293
(Schedule III.)
Amounl of debts due and owing from the deseasetl, payable by law
out of Lhe estate. .. ., ..
Tolal .,