Court-Fees Act, 1870

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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  [Repealed]  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  [Repealed]  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Levy of fees in Presidency Small Cause Courts [Repealed] 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 
 
 

  
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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 [Repealed] 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 
 
 
  
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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 
  
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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. 
 2[1A. Definition of “Appropriate Government”. In this Act “the Appropriate Government” 
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 fe es 
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 extra ordinary jurisdiction ; No 
document of any of the kinds specified in the first or second schedule to this Act annex ed, 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 extraordin ary 
original civil jurisdiction ; 
 or in the exercise of its extraordinary original criminal jurisdiction ; 
 
1Subs. 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). 
2Ins. by A. O., 1937.  
3Subs. by Federal Adaptation of Laws Order, 1975 (P. O.  No. 4 of 1975), Art. 2 and Table. 
4Rep. by A. O., 1937. 
5Rep. by the Repealing Act, 1870 (XIV of 1870).  
6Rep. by the Amending Act, 1891 (XII of 1891). 
7Omitted by Adaptation of Central Acts and Ordinance Order, 1949, (Order No. 4 of 1949), Art. 3 and Sch.  
 
 
  
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 in their appellate jurisdiction; or in the exercise of its jurisdiction as regards appeals from 
the 1[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 there of, 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 Justi ce 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 docu ment of any of the kinds sp ecified 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 a mount 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 (i ncluding suits for damages or compensation, or arrears of     
maintenance of annuities, or of other sums p ayable periodically) ___ according to the 
amount claimed:  
       ii. for maintenance and ann uities. 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 : 
  
1Subs. by Act No. XIX of 1922, s. 2.  
2Omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955). 
  
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                           iii. for moveable property having a market value; In suits for move able 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 easement s ; 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, payin g 
annual revenue to Government,  
 or forms part of such an estate a nd 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 ;  
 
1Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch. 
 
 
  
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 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 ha ve 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 re venue to Government, but is 
not a definite share of such  estate and is not separatel y assessed as above -
mentioned___the market-value of the land : 
  1[*      *      *      *       *       *       *] 
 
            Explanation.___The word “estate” as used in this para graph means any land subject to 
the payment of revenue, for which the proprietor or farmer or raiyat shall have 
executed a separate engagement to Governme nt, or which, in the absence of 
such engagement, shall have been separately assessed with revenue : 
 
(e)  for houses and gardens  ; where the subject -matter i s 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 b y the instrument of  
mortgage. 
 
1Omitted by the adaptation of Central Acts and Ordinance Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.  
  
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 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 aggrega te 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] fr om 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 w hich 
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 un der 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. 
 
________________________________________________________________________________ 
1Ins. and subs. by Act No. VI of 1905, s.  2. 
Added by Ordinance No. LII of 1962, s.  2. 
  
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 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 estima tion 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 de creed 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 h as 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. 
 
 
 
 
 
1Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch.  
2Nnumbered and added by Ordinance No. LII of 1962. s. 3. 
  
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 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, authori zing 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 o f judgment.  Where an application for a 
review of judgment is pre sented on or after the ninetieth day from the date of the decree, the Court, 
unless the de lay 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 ad mitted, and where, on the rehearing, the Court 
reverses or modi fies 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 pa rt 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 liabl e 
under this Act. 
 Nothing in the former part of this section shall be deemed to affect the power conferred by 
the 1[Code of Civil Procedure, 1908 (Act V of 1908)], section 9. 
 
 
 
1Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.  
2Subs. by Act No. XX of 1870, s. 1.  
3Rep. by the Code of Civil Procedure, 1908 (V of 1908). 
 
  
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 18. Written examinations of complain ants. When the first or only examination of a person 
who complains of the offence of wrongful c onfinement, 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 t he 
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.  
ii.  3[* * * * * * *] 
iii.  Written statements called for by the Court after the first hearing of a suit. 
iv.  4[* * * * * * *] 
v.  5[*   *   *   *   *   *   *]  
vi.  5[*   *   *   *   *   *   *] 
vii.  5[*   *   *   *   *   *   *] 
viii.  Probate of a will, letters of administra tion, 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 mak ing 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. 
1Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981) s. 3 and II Sch. 
2Subs. by the Central Laws (Adaptation) Order, 1961, (P.O. No. 1 of 1961), Art. 2 and Sch., (with effect from the 23rd March, 1956). 
3Rep. by the Amending Act, 1891 (XII of 1891). 
4Rep. by the Cantonments Act, 1889 (XIII of 1889). 
5Omitted by the Adaptation of Central Acts and Ordinance Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.  
6Subs. by s. 13 (2) of the Succession Certificate Act, 1889 (VII of 1889).  
7Subs. by Ord. XXVII of 1981, s. 3 and II Sch. 
  
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xiii.  Written authority to an agent to distrain. 
xiv.  First application (other than a petition containing a crimi nal 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. 
xvi.  1[*   *   *   *   *   *   *] 
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 t he 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. 
xxiii.  1[*   *   *   *   *   *   *] 
xxiv.  3[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 be en 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,  
 
1Omitted by the Adaptation of Central Acts and Ordinance Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch. 
2Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch. 
3Subs. by the Indian Christian Marriage Act, 1872 (XV of 1872), s. 2.  
4Ins. by the Probate and Administration Act, 1875 (XIII of 1875), s. 6. 
5Subs. by Act No. X of 1901, s. 3. 
  
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 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 alre ady 
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 th em 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 va lue 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 n ot 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 Authori ty 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 est ate, identical with or including the property to 
which the former grant relates. 
 
 
1Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch. 
  
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 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 adminis trators for 
recovering, transferring or assigning any moveable or  immoveable property wh ereof or whereto the 
deceased was posses sed 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 esta te 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 conse quence 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 d eceased 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 pro bate 
or letters : 
 Provided that, if the application be made within six months after the ascertainment of the true 
value of the estate and the dis covery that too low a court -fee was at first paid on the probate or 
letters, and if the sai d 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 cou rt-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 cou rt-fee has been paid on any pro bate or 
letters of administration in consequence of any mistake, or of its not being known at the time that 
some particular part of t he 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 rat e of 
ten rupees per cent. on the amount of the sum wanting to make up the proper court-fee. 
 
 
1Subs. by Act No. X of 1901, s. 3. 
2Rep. by the Amending Act, 1891 (XII of 1891), s. 2 and 1st Sch.  
  
Page 15 of 39 
 
 1[19H. Notice of applications for probate or letters of admini stration 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 applicatio n 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 who se 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 peti tioner has 
under-estimated the value of the property of the de ceased, the Collector may, if he thinks fit, require 
the attendance of the petitioner (either in person or b y 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 do es not amend the valuation to the satis faction 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 su ch motion shall be made after the expira tion 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, sha ll hold, or cause to be held, an inquiry 
accordingly, and shall record a find ing 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 peti tioner 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 accord ance 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 dispo sal 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). 
 
1Added by Act No. XI of 1899, s. 2. 
2Subs. by Act X of 1901, s. 3. 
3Subs. and omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s.3 and II Sch. 
4Subs. by A. O., 1937. 
 
  
Page 16 of 39 
 
 19I.___ Payment of court -fees in respect of probates and letters of adminis tration.___ (1) 
No order entitling the petitioner to the grant of probate or letters of administration shall be made 
upon an appli cation for such grant until the petitio ner has filed in the Court a val uation of the 
property in the form set forth in the thir d 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 for feiture 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 af oresaid, 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 a nd 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 Crimi nal 
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. 
 
1Omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.  
2Subs. by A. O., 1937. 
3Rep. by the Devolution Act, 1920 (XXXVIII of 1920), s. 2 and Sch. I. 
 
  
Page 17 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, show ing 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 neces sary to be employed for the service and execution of proces ses 
issued out of his Court and each of the Courts subordinate thereto, 
 Number of peons in Mufassal Small Cause Court s. 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 Court s. Subject to rules to be framed by the Chief 
Controlling Revenue-authority and approved by the 1[Provincial Government] 2[*  * * ] every offi cer 
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 an y 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___ 
 
 
 
 
1Subs. by A. O., 1937.  
2Rep. by Act No. XXXVIII of 1920, s. 2 and Sch. I. 
3Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch. 
4Rep. by the Repealing and Amending Act, 1891 (XII of 1891). 
 
 
  (a)  the supply of stamps to be used under this Act ; 
  
Page 18 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 s tamped 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, forth with 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[*  *  *  *  *  *        *] 
 
1Subs. by A. O., 1937. 
2Subs. by Act, 1951 (XIII of 1951), s. 2.  
3Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch. 
4Rep. by the Code of Criminal Procedure (Amendment) Act, 1923 (XVIII of 1923), s. 163. 
5Rep. by the Repealing and Amending Act, 1891 (XII of 1891). 
 
 33. Admission in criminal cases of documents or which proper fee has not be en paid.–
Whenever the   filing or exhibition in a Criminal Court of a document in respect of which the proper 
  
Page 19 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 sect ion 6 shall be deemed to prohibit such filing or 
exhibition. 
 1[34. S ale 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 sect ion, 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 sched ules 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 (Amendme nt) 
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. 
 
 
 
1Subs. by Act No. XII of 1891, s. 2 and 1st Sch. 
2Subs. by A. O., 1937. 
3Subs. by Act No. XXXVIII of 1920, s. 2 and Sch. I.  
4Ins. by Ordinance No. LII of 1962, s. 4. 
5Omitted by Adaptation of Central Acts and Ordinances Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch. 
 
 
  
Page 20 of 39 
 
SCHEDULE I 
Ad valorem fees 
 
Number ______ Proper Fee 
 2When the amount or value of 
the subject -matter in dispute 
does not exceed five rupees.  
 
Six annas. 
 When such amount or value 
exceeds five rupees, for every 
five rupees, or part thereof, in 
excess of five rupees, up to one 
hundred rupees.  
 
Six annas. 
 When such amount or value 
exceeds one hundred rupees, for 
every ten rupees, or part 
thereof, in excess of one 
hundred rupees, up to one 
thousand rupees.  
 
Twelve annas.  
 
1. Plaint 1[written statement 
pleading a set off or counter-
claim] or memorandum of 
appeal (not otherwise provided 
for in this Act) 1[or of cross-
objection] presented to any 
Civil or Revenue Court except 
those mentioned in section 3.  
When such amount or value 
exceeds one thousand rupees, 
for every one hundred rupees,  
or part thereof  in excess of one 
thousand rupees, up to five 
thousand rupees.  
Five rupees.  
 
 When such amount or value 
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.  
 
Ten rupees.  
 
 When such amount or value 
exceeds ten thousand rupees, 
for every five hundred rupees, 
or part thereof, in excess of ten 
thousand rupees, up to twenty 
thousand rupees  
 
Fifteen rupees.  
 
 When such amount or value 
exceeds twenty thousand 
rupees, for every one thousand 
rupees, or part thereof, in 
excess of twenty thousand 
rupees, up to thirty thousand 
rupees.  
Twenty rupees.  
 
 
 
 
1Ins. by the Code of Civil Procedure, 1908 (Act V of 1908), s. 155 and the Fourth schedule. 
  
Page 21 of 39 
 
 
 
Number _____ Proper Fee 
 
 
 
 
 
 
When such amount or value 
exceeds thirty thousand rupees, 
for every two thousand rupees, 
or part thereof, in excess of 
thirty thousand rupees, up to 
fifty thousand rupees.  
Twenty rupees.  
 
When such amount or value 
exceeds fifty thousand rupees, 
for every five thousand rupees, 
or part thereof, in excess of fifty 
thousand rupees:  
Twenty five 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 
possession under 2[the Specific 
Relief Act, 1877, section 9].  
 
. . 
A fee of one-half the amount 
prescribed in the foregoing 
scale.  
3. 3[* * * * * * *] . .  
4. Application for review of 
judgment, if presented on or 
after the ninetieth day from the 
date of the decree.  
 
. . 
The fee leviable on the plaint or 
memorandum of appeal. 
5. Application for review of 
judgment, if presented before 
the ninetieth day from the date 
of the decree.  
 
. . 
One-half of the fee leviable on 
the plaint or memorandum of 
appeal.  
 
 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 
judgment or order not being, or 
having the force of, a decree. 
(a)—If the amount or value of 
the subject-matter is fifty or less 
than fifty rupees.  
(b)—If such amount or value 
exceeds fifty rupees.  
Four annas. 
 
 
Eight annas.  
 
 
 
 
 
 
1Rep. by Act No. XX of 1870. 
2Subs. by the Amending Act, 1891 (XII of 1891). 
3Rep. by Act No. VIII of 1871. 
 
 
  
Page 22 of 39 
 
Number _____ 
 
Proper Fee 
 When such judgment or order 
is passed by a High Court. 
One rupee. 
7. Copy of a decree or order 
having the force of a decree. 
When such decree or order is 
made by any Civil Court 
other than a High Court, or 
by any Revenue Court___ 
(a)—If the amount or value 
of the subject-matter of the 
suit wherein such decree or 
order is made is fifty or less 
than fifty rupees.  
     
 
 
 
Eight annas.                                                                                                       
 (b)—If such amount or value 
exceeds fifty rupees. 
One rupee. 
 When such decree or order is 
made by a High Court. 
Four rupees. 
8. Copy of any document 
liable to s tamp-duty under 
the 1[Stamp Act, 1899 (II of 
1879)], when left by any 
party to a suit or proceeding 
in place of the original 
withdrawn. 
(a)—When the stamp-duty 
chargeable on the original 
does not exceed eight  annas. 
The amount of the duty 
chargeable on the original.  
9. Copy of any revenue or 
judicial proceeding or order 
not otherwise provided for by 
this Act, or copy of any 
account, statement, report or 
the like, taken out of any 
Civil or Criminal or Revenue 
Court or Office, or from the 
office of any chief officer 
charged with the executive 
administration of a Division. 
(b)—In any other case 
For every three hundred and 
sixty words or fraction of 
three hundred and sixty 
words.  
Eight annas. 
Eight annas. 
10. 2[* * * * * * *]   
 
 
 
___________________________________________________________________________ 
1Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981). s. 3 and II Sch. 
2Rep. by the Guardians and Wards Act, 1890 (VIII of 1890). 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Page 23 of 39 
 
Number 
 
______ Proper Fee 
 
 
 
 
 
 
2[When the amount or value 
of the property in respect of 
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 per centum on such 
amount or value.  
 
 
 
 
 
 
 
 
Two and one-half per centum 
on such amount or value. 
 
1[11. Probate of a will letters 
of administration with or 
without will annexed. 
 
 
 
 
When such amount or valu e 
exceeds fifty thousand rupees 
: 
Provided that when, after the 
grant of a certificate under 
the 3[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. 
Three per centum on such 
amount or value.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1Ins. by the Succession Certificate Act, 1889 (VII of 1889), s. 13. 
2Subs. by Act No. VII of 1910, s. 2. 
3Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and 2nd Sch. 
 
 
 
 
 
 
 
 
  
Page 24 of 39 
 
Number ______ Proper Fee 
12. Certificate unde r the 
1[Succession Act, 1925 
(XXXIX of 1925).] 
In any case ..    ..  
  
 
Two per centum  on the 
amount or value of any debt 
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. 
 
 
 
 
 
 
 
 
 
 
 
 
 
______________________________________________________________________________________________________________________ 
1Subs. by the Federal Laws (Revision and Declaration) Ordinance. 1981(XXVII of 1981), s.3 and II Sch. 
 
 
 
 
 
 
  
Page 25 of 39 
 
Number ________ Proper Fee 
12A.   Certificate under the    
Regulation of the 1[Sind 
Code, No. VIII of 1827]. 
 
 
 
 
 
 
2[(1) As regards debts and 
securities. 
 
 
 
 
 
 
(2) As regards other property 
in respect of which the 
certificate is granted___ 
 
When the amount or value of 
such property exceeds one 
thousand rupees, but does not 
exceed ten thousand rupees. 
 
When such amount or value 
exceeds ten thousand rupees, 
but does not exceed fifty 
thousand rupees.  
 
When such amount or value 
exceeds fifty thousand 
rupees. 
The same fee as would be 
payable in respect of a 
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. 
 
 
 
 
Two per centum on such 
amount or value. 
 
 
Two and one-half per centum 
on such amount or value. 
 
 
 
Three per centum on such 
amount or value.]] 
13. Application to 
1[*******] the 1[Board of 
Revenue] for the exercise of 
its revisional jurisdiction 
under section 84 of the 
Punjab Tenancy Act, 1887 
(XVI of 1887).  
When the amount or value of 
the subject-matter in dispute 
does not exceed twenty-five 
rupees.  
Two rupees. 
 
 When such amount or value 
exceeds twenty-five rupees.  
The fee leviable on a 
memorandum of appeal.  
3[13A. Application to a High 
Court for the exercise of its 
revisional jurisdiction under 
section 115 of the Code of 
Civil Procedure, 1908.  
Where the application is for 
revision of an order and the 
amount or  value of the 
subject-matter is less than 
two thousand rupees.  
Seven rupees and fifty paisa.  
 
 Where the application is for 
the revision of a n order and 
the amount or value of the 
subject-matter is two 
thousand rupees or more.  
Fifteen rupees.  
 
 Where the application is for 
the revision of an appellate 
decree.  
The fee leviable on a 
memorandum of appeal.]  
 
1Subs and omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.  
2Subs. by Act No. VII of 1910, s. 2 (ii).  
3Ins. by Ordinance No. LII of 1962, s. 5.  
  
Page 26 of 39 
 
 
Number ________ Proper Fee 
14. 1[* * * * * * *]  
15. 2[* * * * * * *]  
  
 
Table of rates of ad valorem fees leviable on the institution of suits 
 
When the amount or value of 
the subject-matter exceeds 
But does not exceed 
 
Proper Fee 
 
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 
 
 
 
 
 
 
 
1Rep.by A.O., 1937. 
2Rep. by the Repealing and Amending Act, 1923 (XI of 1923), s. 3 and 2nd Sch. 
 
 
  
Page 27 of 39 
 
When the amount or value of 
the subject-matter exceeds. 
But does not exceed 
 
Proper Fee 
 
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 28 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 29 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 30 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 31 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 32 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 
engagement;  
or when presented to any 
Municipal  
Commissioner under any Act 
for the time b eing 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 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
One anna.  
 
  
Page 33 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;  
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 offi cer, or of any other 
document on record in such 
Court or Office.  
(b) When containing a complaint 
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 t his 
Act ; 
 
 
 
 
 
 
 
 
 
 
One anna. 
 
 
 
 
 
 
 
 
 
 
Eight annas.  
 
 
 
 
 
   
1Rep. by the Cantonments Act, 1889 (XIII of 1889). 
2Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch.  
 
 
 
 
 
  
Page 34 of 39 
 
Number _______ Proper Fee 
 
  
or to deposit in Court revenue 
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[* * 
*] Chief Controlling Revenue 
or Executive Authority, or to a 
Commissioner of Reven ue 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 
Court. 
Eight annas.  
 
 
 
 
 
One rupee. 
 
 
 
 
 
 
 
 
Two rupees.  
 
2[1A. Application to any Ci vil 
Court that re cords may be 
called for from another Court.  
 
 
2. Application for leave to sue 
as a pauper.  
 
When the Court grants the 
application and is of opinion 
that the transmission of such 
records involves the use of the 
post. 
 
.. 
Twelve annas in addition to any 
fee levied on the application 
under clause (a), clause (b) or 
clause (d) of article 1 of this 
Schedule.]  
 
Eight annas.  
3. Application for leave to 
appeal as a pauper.  
 
(a)—When presented to a 
District Court.  
 
(b)—When presented to a 
Commissioner or a High Court.  
One rupee.  
 
 
Two rupees.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1Omitted by the Central Adaptation of Laws Order, 1964, (P. O. No. 1 of 1964), Art. 2 and Sch. 
21ns. by Act No. XIV of 1911, s. 2. 
  
Page 35 of 39 
 
 
 
Number _______ Proper Fee 
4. Plaint or memorand um 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 ob ligation given 
in pursuance of an order made 
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 
Wakalatnama.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
When presented for the conduct 
of any one case—  
 
(a)—to any Civil or Criminal 
Court other than a High Co urt, 
or to any Revenue Court, or to 
any Collector or Magistrate, or 
other executive officer, except 
such as are mentioned in 
clauses (b) and (c) of this 
number.  
 
 
 
 
 
 
 
 
 
 
 
Eight annas.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Eight annas.  
 
 
 
 
 
 
 
 
1Omitted by the Federal of Central Acts & Ordinances Order, 1949 (Order No. 4 of 1949), Art. 3 and Sch.  
2Subs. by the Amending Act, 1891 (XII of 1891).  
3Subs. by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch. 
4Subs. by the Second Repealing and Amending Act, 1914 (XVII of 1914), s. 2. 
5Rep. by the Repealing and Amending Act, 1891 (XII of 1891).  
6Rep. by Act No.  XII of 1891. 
 
 
 
 
 
  
Page 36 of 39 
 
Number _________ Proper Fee 
10. Namaarnama or  
Wakalat—contd.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
11. Memorandum of appeal 
when the appeal is not 2[* * * ] 
from a decree or an order 
having the force of a decree, 
and is presented ___ 
 
 
(b)—to a Commissioner of 
Revenue, Circuit or Customs or 
to any officer charged with the 
executive administration of a 
Division, not being the Chief 
Revenue or Executive 
Authority.  
 
(c)—to a High Court, 1[* * ] 
Board of Revenue, or other 
Chief Controlling Revenue or 
Executive Authority. 
  
(a)—to any Civil Court other 
than a High Court, or to any 
Revenue Court or Executive 
Officer other than the High 
Court or Chief Controlling 
Revenue or Executive 
Authority.  
 
One rupee.  
 
 
 
 
 
 
 
Two rupees.  
 
 
 
 
 
Eight annas.  
 
 
 
 
 
 
 
 
Twenty-five rupees. 
 
 
 
 
Two rupees 
 
 
 
              
 
    *                       *] 
 
    *                       *] 
 
                 
 
 3[(aa)—to the Central Board of 
Revenue under 4[section 193 of 
the Customs Act, 1969 (IV of 
1969)] or section 35 of the 
Central Excises and Salt Act, 
1944.]  
 
12. Caveat.  
 
 
 
4[*            *                      *  
 
4[*            *                      *  
 
15. 5[* * * * * **] 
  
(b)___to a High Court or 1[* * *]  
Chief Controlling Executive or 
Revenue Authority.  
 
*                            *   
 
*                            * 
 
  
 
 
 
 
 
 
 
 
 
 
1Omitted by the Central Adaptation of Laws Orders, 1964 (P. O. I of 1964), Art. 2 and Schedule. 
2Omitted by s. 155, (Sch. 4) of the Code of Civil Procedure, 1908 (Act V of 1908). 
3Ins. by the Finance Act, 1952 (IV of 1952), s. 2. 
4Subs. and omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and II Sch. 
5Rep. by Act V of 1908. 
  
Page 37 of 39 
 
Number ________ Proper Fee 
16. 1[*     *    *] 
 
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 no t 
established by Letters Patent or 
of any Revenue Court : 
 
ii. to alter or cancel any entry in 
a register of the names of 
proprietors of revenue paying 
estates :  
 
iii. to obtain a declaratory 
decree where no con sequential 
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.  
 
 
 
 
 
 
Ten rupees 
 
 
 
 
 
 
 
 
 
 
18. Application u nder 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 petit ions under 
section 44 of the same Act, and 
every memorandum of appeal 
under section 55 of the same 
Act.  
 
21. Plaint or memorandum  
of appeal under the Parsi 
Marriage and Divorce Act, 
1865(XV of 1865).  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Twenty rupees. 
 
1Rep. by Act No. VI of 1889, s. 18. 
2Subs by the Code of Civil Procedure, 1908 (Act V of 1908), s. 155, and Sch. IV. 
 
  
Page 38 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 aff idavit all the property and credits of 
which the above -named deceased died pos sessed 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 
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).  
 
  
1Added by Act No. XI of 1899, s. 3. 
 
 
 
Rs. A. P. 
  
Page 39 of 39 
 
 
 
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 . .  . .  . .  . .  
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 
1Omitted by repealing Act, 1870 (XIV of 1870), s. 1.  
 
Rs. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A. 
 
 
 
 
 
 
 
 
P. 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
Rs.  
 
 
 
 
 
A. 
 
 
 
 
 
 
 
 
 
 
 
 
 
P.