COURT FEES’ ACT, 1870

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THE COURT FEES’ ACT, 1870 
(VII OF 1870) 
CONTENTS 
CHAPTER I 
PRELIMINARY 
1. Short title. — Extent of Act. — Commencement of Act 
1-A. Definition of “Appropriate Government” 
2. Repealed 
CHAPTER II 
FEES IN THE HIGH COURTS 
3. Levy of fees in High Courts on their original sides 
4. Fees on documents filed, &c., 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, &c., in Mufassal Courts or in public offices 
7. Computation of fees payable in certain suits: 
i. For money. 
ii. For maintenance and annuities. 
iii. For other moveable property having a market-value. 
iv. For moveable property of no market-value. 
  To enforce right to share in joint family property. 
  For a declaratory decree and consequential relief. 
  For an injunction. 
  For easements. 
  For accounts. 
v. For possession of lands, houses and gardens 
Proviso as to the Bombay Presidency. 
vi. To enforce a right of pre-emption. 
vii. For the interest of an assignee of land-revenue. 
viii. To set aside an attachment. 
ix. To redeem. 
To foreclose. 
 x. For specific performance. 
 xi. Between landlord and tenant. 
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. 
11. Procedure in suits  for mesne profits or account when amount decreed 
exceeds 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 Repealed. 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 examination of complainants. 
19. Exemption of certain documents. 
CHAPTER III-A 
PROBATES, LETTERS OF ADMINISTRATION AND 
CERTIFICATES OF ADMINISTRATION 
19-A. Relief where too high a court-fee has been paid. 
19-B. Relief where debts due from a deceased person have been paid out of 
his estate. 
19-C. Relief in case of several grants. 
19-D. Probates declared valid as to trust -property though not covered by 
court-fee. 
19-E. Provision for case where too low a court -fee has been paid on probates, 
etc. 
19-F. Administrator to give proper security before letters stamped under 
section 19-E. 
19-G. Executors, etc., not paying full court -fee on probates, etc., within six 
months after discovery of under-payment. 
19-H. Notice of applications for probate or letters of administration to be given 
to Revenue-authorities, and procedure thereon. 
19-I. Payment of court -fees in respect of probates and letters of  
administration. 
19-J. Recovery of penalties, etc. 
19-K. Sections 6 and 28 not to apply to probate or letters of administration. 
CHAPTER IV 
PROCESS FEES 
20. Rules as to cost of processes — Confirmation and publication of rules. 
20-A. Exemption for certain processes. 
21. Tables of process fees. 
22. Number of peons in District and Subordinate Courts — Number of peons 
in Mofussal Small Cause Courts. 
23. Repealed. 
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 for which proper fee has not 
been paid. 
34. Sale of stamps. 
35. Power to reduce or remit fees. 
35-A. Repealed. 
36. Saving of fees to certain officers of High Courts. 
SCHEDULE I 
Ad valorem fees 
Table of rates of ad valorem fees leviable on the institution of suits. 
SCHEDULE II 
Fixed fees 
SCHEDULE III 
Form of valuation (to be used with such modification, if any, as may be 
necessary) 
ANNEXURE A 
VALUATION OF THE MOVABLE AND 
IMMOVABLE PROPERTY OF DECEASED 
ANNEXURE B 
SCHEDULE OF DEBTS, ETC. 
TEXT 
1
THE COURT FEES’ ACT, 1870 
(VII of 1870) 
[12th March, 1870] 
CHAPTER I 
PRELIMINARY 
1. Short title.– This Act may be called “The Court Fees’ Act, 1870”: 
Extent of Act.– It extends to 
2
[the whole of Pakistan]. 
Commencement of Act.– And it shall come into force on the first day of April  
1870. 
3
[1-A. 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 
4
[Federal] Government, that 
Government, and in relation to any other fees or stamps, the Provincial 
Government]. 
5
[2. “Chief Controlling Revenue-authority” defined.– * * * * *   ] 
CHAPTER II 
FEES IN THE HIGH COURTS 
6
[* * *] 
                                                 
1For Statement of Objects and Reasons, see Gazette of India, 1869, Pt. V, p. 57; for Proceedings in Council, see ibid., 1869, 
Supplement, pp.  1179 and 1452; ibid., 1870, Supplement, pp. 52, 378, 421, 427 and 434. 
 For abolition of court fee in criminal cases and civil suits involving amounts not exceeding twenty five thousand rupees, see  
the Punjab Court Fee (Abolition) Ordinance, 1983 (Punjab Ordinance X of 1983), which was not subject to the limitation as to 
its duration under the Constitution, vide the Laws (Continuance in Force) Order, 1977 (CMLA’s Orders No. 1 of 1977), and was 
validated by Article 270A of the Constitution of the Islamic Republic of Pakistan (1973). 
This Act received the assent of Governor General on 11.03.1870 and published in the Gazette of India , Part IV,  dated 
12.03.1870, pages 23-63. 
2Substituted for the words “all the Provinces and the capital of the Federation” by the Central Laws (Statute Reform) Ordinance, 
1960 (XXI of 1960); and published in the Gazette of Pakistan (Extraordinary), dated 9.6.1960, pages 725 -845, s.3  and 2nd 
Schedule,  (with effect from the 14th October, 1955), which were previously substituted for the words “the whole of British 
India,” by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949); and published in the Gazette of 
Pakistan (Extraordinary), dated 28.3.1949, Pages 223-283, Art.3(2) & the Schedule. 
3Section 1-A, inserted by the Government of India (Adaptation of Indian Laws) Order, 1937; and published in the Gazette of India 
(Extraordinary), dated 1.4.1937, pages 75-344, see Article 3 & Schedule I. 
4Substituted for the word “Central” by the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974); and publ ished in the 
Punjab Gazette (Extraordinary) dated 20.11.1974, pages 1425-A to 1425 -PP, Article 2 & the  Schedule, Part I, at entry No.1  
(14.8.1973). 
5Omitted by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and published in the Gazette of  India 
(Extraordinary), dated 1.4.1937, pages 75 -344, see Article 3 & Schedule I. Earlier inserted by the Court-fees (Amendment) Act, 
1901 (X of 1901); received the assent of Governor General on 11.10.1901.  
6The words “and in the court of Small Causes at the Presidency Towns” omitted by the Central Laws (Statute Reform) Ordinance, 
1960 (XXI of 1960); and published in the Gazette of Pakistan (Extraordinary), dated 9.6.1960, pages 725 -845, s.3  and 2nd 
Schedule  (with effect from the 14th October, 1955). 
3. Levy of fees in High Cour ts on their original sides .– The fees payable for 
the time being to the clerks and officers (other than the sheriffs and attorneys) of the 
7
[High Courts]; 
or chargeable in each of such Courts under No. 11 of the first, and Nos. 7, 12, 
14, 
8
[***], 20 and 21 of the second schedule to this Act annexed; 
9
[* * * * * * * * * * * *   ] 
shall be collected in manner hereinafter appearing. 
4. Fees on documents filed, & c., in High Courts in their extraordinary 
jurisdiction.– No document of any of the kinds specified i n the first or second 
schedule to this Act annexed, as chargeable with fees, shall be filed, exhibited or 
recorded in, or shall be received or furnished by, any of the 
10
[***] High Courts in any 
case coming before such Court in the exercise of its extraordi nary original civil 
jurisdiction; 
or in the exercise of its extraordinary original criminal jurisdiction; 
in their appellate jurisdiction; or in the exercise of its jurisdiction as regards 
appeals from the 
11
[judgments (other than judgments passed in the ex ercise of the 
ordinary original Civil Jurisdiction of the Court) of 
12
[two]] or more Judg es of the said 
Court, or of a Division Court; 
as Courts of reference and revision; or in the exercise of its jurisdiction as 
regards appeals from the Courts subject to its superintendence; 
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 on an amount not less 
than that indicated by either of the said schedules as the proper fee for such 
document. 
5. Procedure in case of difference as to necessity or amount of fee .– When 
any difference arises between the officer whose duty it is to see that any fee is paid 
under this Chapter and any suitor or attorney, as to the necessity of paying a fee or 
the amount  thereof, the question shall, when the difference arises in any of the 
13
[***] 
                                                 
7The original words and figures as amended by the Repealing and Amending Act, 1917 (XXIV of 1917) , dated 27.9.1917, s.2 
and Schedule; and the Government of India (Adaptation of Indian Laws) Order, 1937 ; and published in the Gazette of India 
(Extraordinary), dated 1.4.1937, pages 75-344, see Article 3 & Schedule I, have successively been amended by the Adaptation 
of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949) ; and published in the Gazette of Pakistan (Extraordinary), 
dated 28.3.1949, Pages 223-283, Art.3(2) & the Schedule.  and by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 
1960); and published in the Gazette of Pakistan (Extraordinary), dated 9.6.1960, pages 725-845, s.3, 2nd Schedule,  (with effect 
from the 14th October, 1955 to read as above. 
8The number “16” repealed by the Amending Act, 1891 (XII of 1891); and published in the Government Gazette, Punjab and its 
Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
9The words “and the fees for the time being chargeab le in the Courts of Small Causes at the Presidency -towns and their 
several officers” omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949); and published in 
the Gazette of Pakistan (Extraordinary) dated 28.3.1949, Pages 223-283, Article 3(2) & the Schedule. 
10The word “said” omitted by the  Central Laws (Statute Reform) Ordinance, 1960 (XXI of  1960 (XXI of 1960); and published in 
the Gazette of Pakistan (Extraordinary), dated 9.6.1960, pages 725 -845, s.3, 2 nd Schedule, (with effect from the 14th October, 
1955). 
11Substituted for the words “judgment of two” by the Court-fees (Amendment) Act, 1922 (XIX of 1922). 
12Substituted for “one” by the Court-Fees (Punjab Amendment) Act, 1922 (VII of 1922). 
13The word “said” omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); and published in the Gazette of 
Pakistan (Extraordinary), dated 9.6.1960, pages 725-845, s.3, 2nd Schedule, (with effect from the 14th October, 1955). 
High Courts, be referred to the taxing -officer, whose decision thereon shall be final, 
except when the question is, in his opinion, one of general importance, in which case 
he shall refer it to the final decision of the Chief Justice of such High Court, or of 
such Judge of the High Court as the Chief Justice shall appoint either generally or 
specially in this behalf. 
14
[* * * * * * * * * * * *   ] 
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, & c., in Mufassal Courts or in public offices .– 
Except in the Courts herein bef ore mentioned, no document of any of the kinds 
specified as chargeable in the first or second schedule to this Act annexed shall be 
filed, exhibited or recorded in any Court of Justice, or shall be received or furnished 
by any public officer, unless in res pect of such document there be paid a fee of an 
amount not less than that indicated by either of the said schedules as the proper fee 
for such document. 
7. Computation of fees payable in certain suits .– The amount of fee payable 
under this Act in the suits next hereinafter mentioned shall be computed as follows:– 
(i) For money .– In suits for money (including suits for damages or 
compensation, or arrears of maintenance of annuities, or of other sums 
payable periodically)– according to the amount claimed; 
(ii) For maintenance and annuities .– In suits for maintenance and 
annuities or other sums payable periodically –according to the value of 
the subject -matter of the suit, and such value shall be deemed to be 
ten times the amount claimed to be payable for one year; 
(iii) For moveable property having a market -value.– In suits for 
moveable property other than money, where the subject -matter has a 
market-value– according to such value at the date of presenting the 
plaint; 
(iv) In suits– 
(a) for moveable property of no market -value.– for moveable 
property where the subject -matter has no market -value, as, for 
instance, in the case of documents relating to title, 
(b) to enforce a right to share in joint family property .– to 
enforce the right to share in any property on the ground that it is 
joint family property, 
                                                 
14The paragraph omitted ibid., (with effect from the 14th October, 1955). 
(c) for a declaratory decree and consequential relief .– to obtain 
a declaratory decree or order, where consequential relief is 
prayed, 
(d) for an injunction.– to obtain an injunction, 
(e) for easements .– for a r ight to some benefit (not herein 
otherwise provided for) to arise out of land, and 
(f) for 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 st ate the amount at which he 
values the relief sought 
15
[:] 
16
[Provided that nothing in this clause shall apply to suits 
mentioned in clause iv-A,], 
17
[(iv-A) For a declaratory decree regarding immovable property on the 
basis of alleged sale , etc.– In suits for  a declaratory decree with or 
without consequential relief as to right in or title to immovable property 
based on alleged sale, gift, exchange or mortgage – according to the 
value of the property], 
18
[(v) for possession of lands, houses and gardens .– In suit s for the 
possession of land, houses and gardens– 
according to the value of the subject -matter; and such value shall be 
deemed to be– 
(a) where the subject -matter is land and where net profits have 
arisen from such land during the year next before the date  of 
presenting the plaint–fifteen times such net profits;  
(b) where the subject-matter is land and where no such profits have 
arisen therefrom–market value of such land; 
(c) where the subject -matter is a house or garden according to the 
market value of the house or garden]. 
19
[(vi) To enforce a right of pre-emption– 
In suits to enforce a right of pre-emption– 
(a) Where the subject -matter is land, according to the value of the 
land in respect of which the right is claimed calculated by multi -
                                                 
15Substituted by the Punjab Finance Act, 1973 (XIV of 1973); and published in the Punjab Gazette (Extraordinary), dated 
29.6.1973, pages 999-A to 999-R, s.8 (w.e.f. 1.7.1973). 
16Added ibid. 
17Ibid. 
18Substituted ibid. 
19Substituted by the Court Fees (A mendment) Act, 1990 (V of 1990); and published in the Punjab Gazette (Extraordinary), 
dated 12.7.1990, pages 1297-C to 1297-D, s.2. 
plying the produce index units of such land with the money value 
of a produce index as notified by the Government; and 
(b) Where the subject matter is a house or a garden, according to 
the value computed in accordance with clause (v) of this 
Section. 
Explanation.– “Produce index unit” means the measure notified by the Government 
in terms of which the productivity of an acre of land of a particular kind in a particular 
assessment circle or area is computed;] 
(vii) For interest of assignee of land -revenue.– In suits for the interest of 
an assignee of land revenue– fifteen times his net profit 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 red eem.– 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 p rincipal money expressed to be secure d by the 
instrument of mortgage: 
(x) For specific performance.– In suits for specific performance– 
(a) of a contract of sale – according to the amount of the 
consideration: 
(b) of a contract of mortgage– according to the amount agreed to be 
secured: 
(c) of a contract of lease– according to the aggregate amount of the 
fine or premium (if any) and of the rent agreed to be paid during 
the first year of the term; 
(d) of an award– according to the amount or value of the proper ty 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, 
20
[(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 
21
[immoveable property] from wh ich 
a tenant has been illegally ejected by the landlord, and 
(f) or abatement of rent– 
according to the amount of the rent of the 
22
[immoveable 
property] to which the suit refers payable for the year next 
before the date of presenting the plaint. 
23
[(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 compensa tion.– 
The amount of fee payable under this Act on a memorandum of appeal against an 
order relating to compensation under any Act for the time being in force for the 
24
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 sect ion 7, paragraphs (v) and (vi), 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. 
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 estimat ed, the Court, if the estimation has been 
excessive, may in its discretion refund the excess paid as such fee: but, if the 
estimation has been insufficient, the Court shall require the plaintiff to pay so much 
additional fee as would have been payable had the said market -value or net profits 
been rightly estimated. 
(ii) In such case the suit shall be stayed until the additional fee is paid. If 
the additional fee is not paid within such time as the Court shall fix, the 
suit shall be dismissed. 
                                                 
20Inserted by the Court -fees (Amendment) Act, 1905 (VI of 1905); and published in the Government Gazette, P unjab and Its 
Dependencies, dated 5.10.1905, page 39, s.2. 
21Substituted for the word “land” by the Court -fees (Amendment) Act, 1905 (VI of 1905) ; and published in the Government 
Gazette, Punjab and Its Dependencies, dated 5.10.1905, page 39, s.2. 
22Ibid. 
23Added by the Court -fees (Amendment ) Ordinance, 1962 (LII of 1962); and published in the Gazette of Pakistan 
(Extraordinary), dated 7.6.1962, pages 983-984, s.2. 
24See now the Land Acquisition Act, 1894 (I of 1894). 
25
[* * * * * * * * * * * *   ] 
11. Procedure in suits for mesne profits or account when amount decreed 
exceeds amount claimed .– 
26
[(1)] In suits for mesne profits or for immoveable 
property and mesne profits, or for an account, if the profits or amount decreed are or 
is in excess of the profits claimed or the amount at which the plaintiff valued the relief 
sought, the decree shall not be executed until the difference between the fee actually 
paid and the fee which would have been payable had the suit comprised the whole 
of the profits or amount so decreed shall have been paid to the proper officer. 
Where the amount of mesne profits is left to be ascertained in the course of 
the execution of the decree, if the profits so ascertained exceed the profits claimed, 
the further ex ecution 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. 
 
27
[(2) Refund where amount decreed is less than amount claimed .– 
Where in any such suit as is referred to in sub -section (1) the Court-fee paid is found 
to be in excess of the amount of fee which would be payable if the suit had been 
valued at the amount decreed, the decree-holder shall be entitled to the refund of the 
excess of Court-fee paid by him]. 
12. Decision of question as to valuation .– (i) Every question relating to 
valuation for the purpose of determining the amount of any fee chargeable under this 
chapter on a plaint or memorandum of appeal shall be decided by the Court in which 
such plaint or memorandum, as the case may be, is filed, and such decision shall be 
final as between the parties to the suit. 
(ii) But whenever any such suit comes before a Court of appeal, reference 
or revision, if such Court considers that the said question has been 
wrongly decided to the detriment of the revenue, it shall require the 
party by whom such fee has been paid to pay so much additional fee 
as would have been payable had the question been rightly decided, 
and the provisions of section 10, paragraph (ii), shall apply. 
13. Refund of 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 
28
Code of Civil Procedure, is ordered to be received, or if a suit is remanded in 
appeal, on any of the grounds mentioned in 
29
section 351 of the same Code for a 
second decision by the lower Court, the Appellate Court shall grant to the appellant a 
certificate, authorizing him to receive back from the Collector the full amount of fee 
paid on the memorandum of appeal: 
                                                 
25Clause (iii) repealed by the A mending Act, 1891 (XII of 1891)  ; and published in the Government Gazette, Punjab and its 
Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
26Section 11 was renumbered as sub-section (1) of that section by the Court -fees (Amendment) Ordinance, 1962 (LII of 1962); 
and published in the Gazette of Pakistan (Extraordinary), dated 7.6.1962, pages 983-984, s.3. 
27Added by the Court -fees (Amendment ) Ordinance, 1962 (LII of 1962); and published in the Gazette of Pakistan 
(Extraordinary), dated 7.6.1962, pages 983-984, s.3. 
28See now the Code of Civil Procedure, 1908 (Act V of 1908). 
29This reference should now be read as applying to the corresponding provision of the Code of Civil Procedure, 1908 (Act V of 
1908), i.e., Order XII rule 23 of the First Schedule. 
Provided that if, in the case of a remand in appeal, the order of remand shall 
not cover the whole of the subject -matter of the suit, the certificate so granted shall 
not authorize the appellant to receive back more than so much fee as would have 
been originally payable on the part or parts of such subject-matter in respect whereof 
the suit has been remanded. 
14. Refund of fee on application for review of judgment .– Where an 
30
application for a review of judgement is presented on or after the ninetieth day from 
the date of the decree, the Court, unless the delay was caused by the applicant’s 
laches, may, in its discretion, grant him a certificate authorizing him to receive back 
from the Collector so much of the fee paid on the application as exceeds the fee 
which would have been payable had it been presented before such day. 
15. Refund where Court reverses or modifies its former decision on ground 
of mistake.– Where an application for a review of judgment is admitted, and where, 
on the rehearing, the Court reverses or modifies its former decision on the ground of 
mistake in law or fact, the app licant 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 
31
[application] as exceeds the fee payable on any other application to such Court 
under the Second Schedule to this Act, No. one, clause (b) or clause (d). 
But nothing in the former part of this section, shall entitle the applicant to such 
certificate where the reversal or modification is due, wholly or in part, to fresh 
evidence which might have been produced at the original hearing. 
32
[16. Additional fee where respondent takes objection to unappealed part of 
decree.– * * * * * * * * * * * *   ] 
17. Multifarious suits.– Where a suit embraces two or more distinct subjects, the 
plaint or memorandum of appeal shall be chargea ble with the aggregate amount of 
the fees to which the plaints or memoranda of appeal in suits embracing separately 
each of such subjects would be liable under this Act. 
Nothing in the former part of this section shall be deemed to affect the power 
conferred by the 
33
Code of Civil Procedure, section nine. 
18. Written examinations of complainants.– When the first or only examination 
of a person who complains of the offence of wrongful confinement, or of wrongful 
restraint, or of any offence other than an offe nce for which police -officers may arrest 
without a warrant, and who has not already presented a petition on which a fee has 
been levied under this Act, is reduced to writing under the provisions of the 
34
Code of 
Criminal Procedure, the complainant shall pay a fee of 
35
[one rupee] unless the Court 
thinks fit to remit such payment. 
                                                 
30As to application for review of judgment see the Code of Civil Procedure, 1908 (Act V of 1908), section 114 and Order XLVII 
of the First Schedule. 
31Substituted for the words “plaint or memorandum of appeal” by the Court-fees Act (1870) Amendment Act, 1870 (XX of 1870), 
dated 5.7.1870. 
32Repealed by the Code of Civil procedure, 1908 (V of 1908). 
33See now the Code of Civil Procedure, 1908 (Act V of 1908). 
34This reference should now be read as referring to the Code of Criminal Procedure (Act V of 1898). See section 3 of that Act. 
35Substituted by the Court-Fees (Punjab Amendment) Act, 1922 (VII of 1922). 
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 
36
[the 
Pakistan Army] not in civil employment. 
37
[(ii) * * * * * * * * * * *   ] 
(iii) Written statements called for by the Court after the first hearing of a 
suit. 
38
[(iv) * * * * * * * * * * *   ] 
39
[(v) * * * * * * * * * * *   ] 
40
[(vi) * * * * * * * * * * *   ] 
41
[(vii) * * * * * * * * * * *   ] 
(viii) Probate of a will, letters of administration, 
42
[and, save as regards debts 
and securities, a certificate under Bombay Regulat ion VIII of 1827], 
where the amount or value of property in respect of which the probate 
or letters or certificate shall be granted does not exceed one thousand 
rupees. 
(ix) Application or petition to a Collector or other officer making a 
settlement of lan d-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 Gove rnment, 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. 
(xiii) Written authority to an agent to distrain. 
                                                 
36Substituted by the Central Laws (Adaptation) Order, 1961, for “Her Majesty’s Army” (with effect from the 23rd March, 1956). 
37Repealed by the Amending Act, 1891 (XII of 1891); and published in the Government Gazette, Punjab and its Dependencies, 
dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
38Repealed by the Cantonments Act, 1889 (XIII of 1889) 
39Repealed by the Adaptation of Central Acts and Ordinances Ord er, 1940 (G.G.O. 4 of 1949); and published in the Gazette of 
Pakistan (Extraordinary), dated 28.3.1949, Pages 223-283, Art.3(2) & the Schedule, entry No.39 of the Schedule. 
40Repealed ibid. 
41Repealed ibid. 
42Substituted by section 13 (2) of the Succession Ce rtificate Act, 1889 (VII of 1889), for “and certificate mentioned in the First 
Schedule to this Act annexed, No. 12.” 
(xiv) First application (other than a petition  containing criminal charge or 
information) for the summons of a witness or other person to attend 
either to give evidence or to produce a document or in respect of the 
production or filing of an exhibit not being an affidavit made for the 
immediate purpose of being produced in Court. 
(xv) Bail-bonds in criminal cases, recognizances to prosecute or give 
evidence, and recognizances for personal appearance or otherwise. 
43
[(xvi) * * * * * * * * * * *   ] 
(xvii) Petition by a prisoner, or other person in duress  or under restraint of 
any Court or its officers. 
(xviii) Complaint of a public servant (as defined in the Pakistan Penal Code)
44
, 
a municipal officer, or an officer or servant of a Railway Company. 
(xix) Application for permission to cut timber in Governme nt forests, or, 
otherwise relating to such forests. 
(xx) Application for the payment of money due by Government to the 
applicant. 
(xxi) Petition of appeal against the chaukidari assessment under 
45
Act No. 
XX of 1856, or against any municipal tax. 
(xxii) Application for compensation under any law for the time being in force 
relating to the 
46
acquisition of property for public purposes. 
47
[(xxiii) * * * * * * * * * * *   ] 
(xxiv) 
48
[Petition under the Christian Marriage Act, 1872, (XV of 1872), 
sections 45 and 46]. 
49
[CHAPTER III-A] 
PROBATES, LETTERS OF ADMINISTRATION AND CERTIFICATES OF 
ADMINISTRATION 
19-A. Relief where too high a court -fee has been paid .– Where any person on 
applying for the probate of a will or letters of administration has estimated the 
property of the deceased to be of greater value than the same has afterwards proved 
to be, and has consequently paid too high a court -fee thereon, if, within six months 
after the true value of the property has been ascertained, such person produces the 
                                                 
43Omitted by the Adaptation of Central Acts and Ordinances Order, 1940 (G.G.O. 4 of 1949); and published in the Gazette of 
Pakistan (Extraordinary), dated 28.3.1949, Pages 223-283, Art.3(2) & the Schedule, entry No.39 of the Schedule. 
44XLV of 1860. 
45The Bengal Chaukidari Act, 1856. 
46See now the Land Acquisition Act, 1894 (I of 1894). 
47Omitted by the Adaptation of Central Acts and Ordinances O rder, 1940 (G.G.O. 4 of 1949); and published in the Gazette of 
Pakistan (Extraordinary), dated 28.3.1949, Pages 223-283, Art.3(2) & the Schedule, entry No.39 of the Schedule. 
48Substituted by the Indian Christian Marriage Act, 1872 (XV of 1872), for the ori ginal clause which read as follows: - “petitions 
under the 14th and 15th of Victoria, Ch. 40 (an Act for marriages in India), section 5, or under Act No. V of 1852, section 9.” 
49Chapter III-A inserted by section 6 of the Probate and Administration Act, 1875 (XIII of 1875). 
probate or letters to the Chief Controlling Revenue -Authority 
50
[for the local area] in 
which the probate or letters has or have been granted, 
and delivers to such Authority a particular inventory and valuation of the 
property of the deceased, verified by affidavit or affirmation, 
and if such Authority is satisfied that a greater fee was paid on the probate or 
letters than the law required, 
the said Authority may– 
(a) cancel the stamp on the probate or letters if such stamp has not been 
already cancelled; 
(b) substitute another stamp for denoting the court -fee which should have 
been paid thereon; and 
(c) make an allowance for the difference between them as in the case of 
spoiled stamps, or repay the same in money, at his discretion. 
19-B. Relief where debts due from a deceased person have been paid out of 
his estate .– Whenever it is proved to the satisfaction of such Authority that an 
executor or administrator has paid debts due from the deceased to such an amount 
as, being deducted out of the amount or value of the est ate, reduces the same to a 
sum which, if it has 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 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 been ascertained and paid, or his effects have not been recovered 
and made available, and in consequence thereof the executor or administrator is 
prevented from claiming the return of such difference within the said term of three 
years, the said Authority may allow such furthe r time for making the claim as may 
appear to be reasonable under the circumstances. 
19-C. Relief in case of several grants .– Whenever 
51
[* * *] a grant of probate or 
letters of administration has been or is made in respect of the whole of the property 
belonging to an estate, and the full fee chargeable under this Act has been or is paid 
thereon, no fee shall be chargeable under the same Act when a like grant is made in 
respect of the whole or any part of the same property belonging to the same estate. 
Whenever such a grant has been or is made in respect of any property 
forming part of an estate, the amount of fees then actually paid under this Act shall 
be deducted when a like grant is made in respect of property belonging to the same 
estate, identical with or including the property to which the former grant relates. 
19-D. 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 
                                                 
50Substituted for the words “of the Province” by the Court -fees (Amendment) Act, 1901 (X of 1901); received the assent of 
Governor General on 11.10.1901. 
51The word, “each”, repealed by the Amending A ct 1891 (XII of 1891) ; and published in t he Government Gazette, Punjab and 
its Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
any person deceased heretofore or he reafter granted shall be deemed valid and 
available by his executors or administrators for recovering, transferring or assigning 
any movable or immovable property whereof or whereto the deceased was 
possessed or entitled, either wholly or partially as a tr ustee, notwithstanding the 
amount or value of such property is not included in the amount or value of the estate 
in respect of which a court-fee was paid on such probate or letters of administration. 
19-E. Provision for case where too low a Court-fee has been paid on probates, 
etc.– Where any person on applying for probate or letters of administration has 
estimated the estate of the deceased to be of less value than the same has 
afterwards proved to be, and has in consequence paid too low a court -fee thereon, 
the Chief Controlling Revenue -Authority 
52
[for the local area] in which the probate or 
letters has or have been granted may, on the value of the estate of the deceased 
being verified by affidavit or affirmation, cause the probate or letters of administra tion 
to be duly stamped on payment of the full court -fee which ought to have been 
originally paid thereon in respect of such value and of the further penalty, if the 
probate or letters is or are produced within one year from the date of grant, of five 
times, or, if it or they, is or are produced after one year from such date, of twenty 
times, such proper court-fee, without any deduction of the court-fee originally paid on 
such probate or letters: 
Provided that, if the application be made within six months a fter the 
ascertainment of the true value of the estate and the discovery that too low a court -
fee was at first paid on the probate or letters, and if the said Authority is satisfied that 
such fee was paid in consequence of a mistake or of its not being kno wn at the time 
that some particular part of the estate belonged to the deceased, and without any 
intention of fraud or to delay the payment of the proper court -fee, the said Authority 
may remit the said penalty and cause the probate or letters to be duly s tamped on 
payment only of the sum wanting to make up the fee which should have been at first 
paid thereon. 
19-F. 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. 
53
19-G. Executors, etc., not paying full court -fee on probates, etc., within six 
months after discovery of under -payment.– Where too low a court -fee has been 
paid on any probate or letters of administration in consequence of any mistake, or of 
its not being known at the time that some particular part of the estate belonged to the 
deceased, if any executor or administrator acting under such probate o r letters does 
not, within six months 
54
[* * *] after the discovery of the mistake or of any effects not 
                                                 
52Substituted for the words “of the Province”  by the Court -fees (Amendment) Act, 1901 (X of 1901) ; received the assent of 
Governor General on 11.10.1901.  
53As to recovery of penalties for forfeitures under section 19G, See section 19-J, infra. 
54The words and figures, “after the first day of April 1875 or”, repealed by the A mending Act, 1891 (XII of 1891); and published 
in the Government Gazette, Punjab and its Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
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 bee n paid at first 
on such probate or letters, he shall forfeit the sum of one thousand rupees and also 
a further sum at the rate of ten rupees per cent. on the amount of the sum wanting to 
make up the proper court-fee. 
55
[19-H. Notice of applications for prob ate or letters of administration to be 
given to Revenue-authorities, and procedure thereon .– (1) Where an application 
for probate or letters of administration is made to any Court other than a High Court, 
the Court shall cause notice of the application to be given to the Collector. 
 (2) Where such an application as aforesaid is made to a High Court, the 
High Court shall cause notice of the application to be given to the Chief Controlling 
Revenue-authority 
56
[for the local area in which the High Court is situated]. 
 (3) The Collector within th e local limits of whose revenue j urisdiction the 
property of the deceased or any part thereof is, may at any time inspect or cause to 
be inspected, and take or cause to be taken copies of, the record of any case in 
which application for probate or letters of administration has been made; and if, on 
such inspection or otherwise, he is of opinion that the petitioner has under -estimated 
the value of the property of the deceased, the Collector may, if he thinks fit, require 
the attendance of the petitioner (either in person or by agent) and take evidence and 
inquire into the matter in such manner as he may think fit, and, if he is still of opinion 
that the value of the property has been under -estimated, may require the petition er 
to amend the valuation. 
 (4) If the petitioner does not amend the valuation to the satisfaction of the 
Collector, the Collector may move the Court before which the application for probate 
or letters of administration was made, to hold an inquiry into th e true value of the 
property: 
Provided that no such motion shall be made after the expiration of six months 
from the date of the exhibition of the inventory required by section 277 of the 
57
Indian 
Succession Act, 1865
58
, or, as the case may be, by section 98  of 
59
the Probate and 
Administration Act, 1881.
60
 
 (5) The Court, when so moved as aforesaid shall hold, or cause to be held, 
an inquiry accordingly, and shall record a finding as to the true value, as near as may 
be, at which the property of the deceased sh ould have been estimated. The 
Collector shall be deemed to be a party to the inquiry. 
(6) For the purposes of any such inquiry, the Court or person authorized 
by the Court to hold the inquiry may examine the petitioner for probate or letters of 
administration on oath (whether in person or by commission), and may take such 
further evidence as may be produced to prove the true value of the property. The 
                                                 
55Inserted by the Court-fees Amendment Act, 1899 (XI of 1899), dated 10.3.1899. 
56Substituted for the words “of the Provinces” by the Court -fees Amendment Act, 1901 (X of 1901) ; r eceived the assent of 
Governor General on 11.10.1901.  
57See now the Succession Act, 1925 (XXXIX of 1925). 
58X of 1865. 
59See now the Succession Act, 1925 (XXXIX of 1925). 
60V of 1881. 
person authorized as aforesaid to hold the inquiry shall return to the Court the 
evidence taken by him and report the result of the inquiry, and such report and the 
evidence so taken shall be evidence in the proceeding, and the Court may record a 
finding in accordance with the report, unless it is satisfied that it is erroneous. 
 (7) The finding of the Court re corded under sub -section (5) shall be final, 
but shall not bar the entertainment and disposal by the Chief Controlling Revenue -
authority of any application under section 19E. 
 (8) The 
61
[Provincial Government] may make rules for the guidance of 
Collectors in the exercise of the powers conferred by sub-section (3).] 
62
[19-I. Payment of court -fees in respect of probates and letters of 
administration.– (1) No order entitling the petitioner to the grant of probate or letters 
of administration shall be made upon an application for such grant until the petitioner 
has filed in the Court a valuation of the property in the form set forth in the Third 
Schedule, and the Court is satisfied that the fee mentioned in No. 11 of the First 
Schedule has been paid on such valuation. 
 (2) The grant of probate or letters of administration shall not be delayed by 
reason of any motion made by the Collector under section 19H, sub-section (4).] 
63
[19-J. Recovery of penalties, etc.– (1) Any excess fee found to be payable on an 
inquiry held under section 19H, sub -section (6), and any penalty or forfeiture un der 
section 19 G 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 
64
[* * *]. 
 (2) The Chief Controlling Revenue -authority may remit the whole or any 
part of any such penalty or forfeiture as aforesaid, or any part of any penalty under 
section 19E or of any court -fee under section 19E in excess of the full court -fee 
which ought to have been paid.] 
65
[19-K. 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 costs of processes.– The High Court shall, as soon as may be, 
make rules as to the following matters:– 
(i) the fees chargeable for serving and executing processes issued by 
such Court in its appellate jurisdiction, and by the other Civil and 
Revenue Courts established within the local limits of such jurisdiction; 
                                                 
61Substituted for the words “Local Government”  by the Government of India (A daptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75-344, see Article 4 & Table of General Adaptations. 
62Inserted by the Court-fees Amendment Act, 1899 (XI of 1899), dated 10.3.1899. 
63Inserted by the Court-fees Amendment Act, 1899 (XI of 1899), dated 10.3.1899. 
64The words “in any Part of British India”, omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 
1949); and published in the Gazette of Pakistan (Extraordin ary), dated 28.3.1949, Pages 223 -283, Art.3(2) & the Schedule, 
entry No.39 of the Schedule. 
65Inserted by the Court-fees Amendment Act, 1899 (XI of 1899), dated 10.3.1899. 
(ii) the fees chargeable for serving and executing processes issued by the 
Criminal Courts established within such limits in the case of offences 
other than offences for which police -officers may arrest without a  
warrant; and 
(iii) the remuneration of the peons and all other persons employed by 
leave of a Court in the service or execution of processes. 
The High Court may from time to time alter and add to the rules so made. 
Confirmation and publication of rules .– All such rules, alterations and 
additions shall, after being confirmed by the 
66
[Provincial Government] 
67
[***] be 
published in the 
68
[Official Gazette], and shall thereupon have the force of law. 
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. 
69
[20-A. Exemption for certain processes .– (1) Notwithstanding anything 
contained in the preceding section or in the rules made  thereunder, no fees shall be 
charged for serving and executing process on behalf of 
70
[(a)] the prosecution in any criminal proceedings taken on information 
presented or complaint made by a public -officer acting in his official 
capacity; 
71
[and 
(b) a liquidator or an arbitrator appointed under the provisions of the Co -
operative Societies Act, 1912.] 
 (2) The Provincial Government may by notification determine what 
persons shall be deemed to be public officers for the purpose of the preceding sub -
section.] 
21. Tables of process -fees.– A Table in the English and Vernacular languages, 
showing the fees chargeable for such service and execution, shall be exposed to 
view in a conspicuous part of each Court. 
22. Number of peons in District and subordinate Courts .– Subject to 
72
rules to 
be made by the High Court and approved by the 
73
[Provincial Government] 
74
[***] 
                                                 
66Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75-344, see Article 4 & Table of General Adaptations. 
67The words “and sanctioned by the G overnor General of India in C ouncil” repealed by the Devolut ion Act, 1920 (XXXVIII of 
1920); and published in the Government Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and 
First Schedule, Part I. 
68Substituted for the words  “local official Gazette” by the Government of India (A daptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75 -344, see Article 4 and Table of General 
Adaptations. 
69Added by the Court -Fees (Punjab Am endment) Act, 1939 (IV of 1939); and published in  the Punjab Government Gazette 
(Extraordinary), dated 27.4.1939. 
70Inserted by the Court-Fees (Punjab Amendment) Act, 1942 (I of 1942). 
71Ibid. 
72For rules made under the powers conferred by this section, see different Local Rules and Orders. 
73Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75-344, see Article 4 & Table of General Adaptations. 
every District Judge and every Magistrate of a District shall fix, and may from time to 
time alter, the number of peons necessary to be employed for the servi ce and 
execution of processes issued out of his court and each of the courts subordinate 
thereto, 
Number of peons in Mofussil Small Cause Courts. and for the purposes of 
this section, every Court of Small Causes established under Act No. XI of 1865 (  to 
consolidate and amend the law relating to Courts of Small Causes beyond the local 
limits of the ordinary original civil jurisdiction of the High Courts of Judicature) 
75
shall 
be deemed to be subordinate to the court of the District Judge. 
76
[23. Number of peons in Revenue Courts.–  * * * * * *   ] 
77
[24. Process served under this Chapter to be hel d process served under  Civil 
Procedure Code.–  * * * * * * * * * *   ] 
CHAPTER V 
OF THE MODE OF LEVYING FEES 
25. Collection of fees by stamps.– All fees referred to in section 3 or chargeable 
under this Act shall be collected by stamps. 
26. Stamps to be impressed or adhesive .– The stamps used to denote any 
fees chargeable under this Act shall be impressed or adhesive, or partly impressed 
and partly adhesive, as the 
78
[Appropriate Government] may, by notification in the 
79
[Official Gazette] from time to time direct
80
. 
27. Rules for supply, number, renewal and keeping accounts of stamps .– 
The 
81
[Appropriate Government] may, from time to time, make 
82
rules for regulating– 
(a) the supply of stamps to be used under this Act, 
(b) the number of stamps to be used for denoting an y fee chargeable 
under this Act, 
                                                                                                                                                        
74The words “and the Governor General of India in Council” repealed by the Devolution Act, 1920 (XXXVIII of 1920); and published in 
the Government Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
75The reference to Act XI of 1865 should now be read as referring to the Provincial Small Cause Courts Act, 1887 (IX of 1887): 
see section 2 (3) of that Act. 
76Repealed by section 2 and Schedule of the Punjab Land Revenue Act, 1887 (XVII of 1887). 
77Repealed by the Repealing and Amending Act, 1891 (XII of 1891); and published in the Government Gazette, Punjab and its 
Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
78Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75 -344, see Article 3 & Schedule I, which had been 
substituted for the words “Governor General of India in Council” by the Devolution Act, 1920 (XXXVIII of 1920) ; and published 
in the Government Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
79Substituted ibid., for the words “local official Gazette” which had been substituted, for  the words “Gazette of Ind ia” by the 
Devolution Act, 1920 (XXXVIII of 1920); and published in the Government Gazette, Punjab and its Dependencies, Part IV, pages 
127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
80For rules as to levy of Court-fees by adhesive and impressed stamps, see Gazette of India, 1883, Pt. I, p. 189. 
81Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75 -344, see Ar ticle 3 & Schedule I, which had been 
substituted for the words “Governor General of India in Council” by the Devolution Act, 1920 (XXXVIII of 1920) ; and published 
in the Government Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
82For rules under section 27, see different Local Rules and Orders. 
(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 
83
[Official Gazette], and shall thereupon 
have the force of law. 
28. Stamping documents inadvertently received .– No document which ought 
to bear a stamp under this Act shall be of any validity, unless and until it is properly 
stamped. 
But if any such document is through mistake or inadvertence received, filed or 
used in any Court or office without being properly stamped, the presiding Judge or 
the head of the office, as the case may be, or, in the case of a High Court, any Judge 
of such Court, may, if he thinks fit, order that such document be stamped as he may 
direct; and, on such  document being stamped accordingly, the same and every 
proceeding relative thereto shall be as valid as if it had been properly stamped in the 
first instance. 
29. Amended document .– Where any such document is amended in order 
merely to correct a mistake a nd 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 offic e until the stamp has 
been cancelled. 
Such officer as the Court or the head of the office may from time to time 
appoint shall, on receiving any such document, forthwith effect such cancellation by 
punching out 
84
[the crescent and star] so as to leave the am ount designated on the 
stamp untouched, and the part removed by punching shall be burnt or otherwise 
destroyed: 
85
[Provided that if any document bearing a court -fee stamp of a design current 
in British India immediately before the fifteenth day of August, 1 947 and still current 
in Pakistan is presented to the proper officer, he shall forthwith effect the cancellation 
by punching out the figure-head so as to leave the amount designated untouched.] 
CHAPTER VI 
MISCELLANEOUS 
86
[31. Repayment of fees paid on applications to Criminal Courts.– * * *   ] 
87
[32. Amendment of Act VIII of 1859 and Act IX of 1869.–   * * * *   ] 
                                                 
83Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and published in the Gazette of India 
(Extraordinary), dated 1.4.1937, pages 75-344, see Article 3 & Schedule I, for the words “local official Gazette” which had been 
Substituted, for “Gazette of India” by the Devolution Act, 1920 (XXXVIII of 1920); and published in the Government Gazette, 
Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
84Substituted for the words “the figure-head” by the Court-fees (Amendment) Act, 1951 (XIII of 1951). 
85Added ibid. 
86Repealed by the Code of Criminal Procedure (Amendment) Act, 1923 (XVIII of 1923), s. 163. 
33. Admission in criminal cases of documents for which proper fee has not 
been paid.–Whenever the filing or exhibition in a Criminal Court of a do cument in 
respect of which the proper fee has not been paid is, in the opinion of the presiding 
Judge, necessary to prevent a failure of justice, nothing contained in section 4 or 
section 6 shall be deemed to prohibit such filing or exhibition. 
88
[34. Sale of Stamps.– (1) The 
89
[Appropriate Government] may from time to time 
make 
90
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 s uch rules shall be published in the 
91
[Official Gazette], and shall 
thereupon have the force of law. 
 (3) Any person appointed to sell stamps who disobeys any rule made 
under this section, and any person not so appointed who sells or offers for sale any 
stamp, shall be punished with imprisonment 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 
92
[Appropriate Government] may, from 
time to time by notification in the 
93
[Official Gazette] reduce or remit in the whole or in 
any part of 
94
[the territories under its administration] all or any of the fees mentioned 
in the first and second schedules to this Act annexed, and may in like manner cancel 
or vary such order. 
95
[35-A. * * * * * * * * * * * *   ] 
36. Saving of fees to certain officers of High Courts .– Nothing in Chapters II 
and V of this Act applies 
96
[* * *] to the fees which any officer of a High Court is 
allowed to receive in addition to a fixed salary. 
                                                                                                                                                        
87Repealed by the Repealing and Amending Act, 1891 (XII of 1891) ; and published in the Government Gazette, Punjab and its 
Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
88Substituted for the original section by the Amend ing Act, 1891 (XII of 1891) ; and published in the Government Gazette, 
Punjab and its Dependencies, dated 9.4.1891, pages 21-67, s.2(1) and First Schedule. 
89Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75 -344, see Article 3 & Schedule I, which had been 
substituted for the words “G.G. of India in C.” by the Devolution Act, 1920 (XXXVIII of 1920); and published in the  Government 
Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I.,  
90For rules issued under this section, see different Local Rules and Orders. 
91Substituted for the words “local official Gazette” by the Government of India (Adaptation of Indian Laws) Order, 1937; and published 
in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75-344, see Article 4 and Table of General Adaptations. 
92Substituted for the words “Local Government” by the Gover nment of India (Adaptation of Indian Laws) Order, 1937 ; and 
published in the Gazette of India (Extraordinary), dated 1.4.1937, pages 75 -344, see Article 3 & Schedule I, which had been 
substituted for the words “Governor General of India in Council” by the Devolution Act, 1920 (XXXVIII of 1920); and published 
in the Government Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
93Substituted ibid., for “local official Gazette”.  Earlier substituted for  the words “Gazette of India” by the Devolution Act, 1920 
(XXXVIII of 1920) ; and published in the Government Gazette, Punjab and its Dependencies , Part IV, pages 127-153, dated 
24.9.1920, s.2 and First Schedule, Part I. 
94Substituted for the words “British India” by the Devolution Act, 1920 (XXXVIII of 1920) ; and published in the Government 
Gazette, Punjab and its Dependencies, Part IV, pages 127-153, dated 24.9.1920, s.2 and First Schedule, Part I. 
95Deleted by the Punjab Finance Act, 1973 (XIV of 1973); and  published in the Punjab Gazette (Extraordinary), dated 
29.6.1973, pages 999-A to 999-R, s.8 (w.e.f. 1.7.1973). Earlier inserted by the Court-fees (Amendment) Ordinance, 1962 (LII of 
1962); and published in the Gazette of Pakistan (Extraordinary), dated 7.6.1962, pages 983-984, s.4. 
97
[SCHEDULE I 
Ad valorem fees 
Sr. 
No. 
Article Proper Fee 
1 2 3 
1. Plaint, written statement pleading a set -off or counter -claim or 
memorandum of appeal (not otherwise provided for in this Act) or 
of cross-objection presented to any civil or Revenue Court excep t 
those mentioned in section 3. 
 
Note– The amount payable under this number shall be rounded 
to the nearest fifty paisas. 
98
[Seven-and-a-half] per 
centum on the amount or 
value of the subject -matter 
in dispute subject to a 
maximum of 
99
[fifteen 
thousand] rupees. 
2. Plaint in a suit for possession under the Specific Relief Act, 1877, 
section 9. 
A fee of one -half the 
amount prescribed in Serial 
No. 1. 
3. 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. 
4. 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. 
5. Copy or translation  of a judgment or order not being, or having 
the force of, a decree– 
 
(a) 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. 
 
 
 
100
[One hundred rupees]. 
(b) When such judgment or order is passed by a High Court. 
101
[Five hundred rupees]. 
6. Copy of the decree or order having the force of a decree–  
(a) When such decree or order made by any Civil Court other 
than a High Court, or any Revenue Court– 
 
                                                                                                                                                        
96The words “to the commission payable to the Accountant General of the High Court at Fort William or” omitted by the 
Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949) ; and published in the Gazette of Pakis tan 
(Extraordinary), dated 28.3.1949, Pages 223-283, Art.3(2) & the Schedule. 
97Substituted by the Punjab Finance Act, 1973 (XIV of 1973); and published in the Punjab Gazette (Extraordinary), dated 
29.6.1973, pages 999-A to 999-R, s.8 (w.e.f. 1.7.1973). 
98Substituted first by the Punjab Finance Act 1996 (V of 1996); and published in the Punjab Gazette (Extraordinary), dated 
26.6.1996, pages 215-219, s.2 (w.e.f. 1.7.1996), and then by the Punjab Finance Act 2006 (V of 2006); and published in the 
Punjab Gazette (Extraordinary), dated 30.6.2006, pages5027-5029, s.2 (w.e.f. 1.7.2006). 
99Ibid. 
100Substituted for the words “One rupee” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(a)(i). 
101Substituted for the words “Two rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(a)(ii). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
 (i) if the amount or value of the subject -matter of the suit 
wherein such decree or order is made does not exceed 
fifty rupees: 
 
102
[One hundred rupees]. 
 (ii) if such amount or value exceeds fifty rupees: 
103
[Five hundred rupees]. 
(b) When such decree or order is made by a High Court. 
104
[Five hundred rupees]. 
7. Copy of any document liable to stamp duty under the Stamp Act, 
1899, 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 fifty paisas. 
The amount or duty 
chargeable on the original. 
(b) In any other case. 
105
[One hundred rupees]. 
8. 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– 
 
 For every three hundred and  sixty words or fraction of three 
hundred and sixty words. 
 
106
[One hundred rupees]. 
9. Probate of a will or letters of administration with or without will 
annexed– 
 
 When the amount or value of the property in respect of 
which the grant of probate or let ters is made exceeds one 
thousand rupees, but does not exceed ten thousand rupees. 
Two per centum on such 
amount or value. 
 When such amount or value exceeds ten thousand rupees 
but does not exceed fifty thousand rupees. 
Three per centum on such 
amount or value. 
 When such amount or value exceeds fifty thousand rupees: Four per centum on such 
amount or value. 
                                                 
102Substituted for the words “One rupee”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(b)(i)(a). 
103Substituted for the words “Two rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(b)(i)(b). 
104Substituted for the words “Five rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(b)(ii). 
105Substituted for the words “One rupee” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(c). 
106Substituted for the words “Fifty paisas” by the Punjab Finance Act 2024 ( VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(d). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
 Provided that when, after the grant of a certificate under the 
Succession Act, 1925, 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. 
Note- The amount payable under this number to be ro unded to 
the nearest rupee. 
 
10. Certificate under the Succession Act, 1925–  
(i) On the amount or value of any debt or security specified 
in the certificate under section 8 of the Act. 
Two per centum on such 
amount or value. 
(ii) On the amount or val ue of any debt or security to which 
the certificate is extended under section 10 of the Act. 
Three per centum on such 
amount or value. 
Explanation 1.– For the purposes of this number, the amount of 
a debt is its amount, including interest on the day on w hich the 
inclusion of the debt in the certificate is applied for, so far as such 
amount can be ascertained. 
 
Explanation 2.– Whether or not any power with respect to a 
security specified in a certificate has been conferred under the 
Act and where such po wer 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 s ecurity in the certificate is applied for, so far as 
such value can be ascertained. 
 
11. Application to the Board of Revenue/ Commissioners of Divisions 
for the exercise of its revisional jurisdiction under section 84 of 
the Punjab Tenancy Act, 1887– 
 
 When the amount or value of the subject -matter in dispute 
does not exceed twenty-five rupees. 
107
[Five hundred rupees]. 
 When such amount or value exceeds twenty-five rupees. The fee leviable on a 
memorandum of appeal. 
12. 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. 
108
[Five hundred rupees]. 
                                                 
107Substituted for the words “Two rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(e). 
108Substituted for the words “Seven rupees and fifty paisas” by the Punjab Finance Act 2024 (VIII of 2024),  published in the 
Punjab Gazette (Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(f)(i). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
 Where the application is for the revision of an order and 
subject-matter is two thousand rupees or more. 
109
[Five hundred rupees]. 
 Where the application is for the revision of an appellate 
decree. 
The fee leviable on a 
memorandum of appeal]. 
                                                 
109Substituted for the words “Fifteen rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(1)(f)(ii). 
110
[SCHEDULE II 
Fixed Rates 
Sr. 
No. 
Article Proper Fee 
1 2 3 
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 Civil Court other than a principal Civil 
Court of original jurisdiction or to any Court of Small Causes 
constituted under the Provincial Small Causes Courts Act, 
1887, or to a Collector or other officer of revenue in relation to 
any suit or case in which the amount or value of 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 Officer, or of any other document or 
record in such Court or Office; 
 
 
 
 
 
 
 
 
 
    
111
[One hundred     
rupees]. 
 
 
 
 
 
(b) When containing a complaint or charge of any offence o ther 
than an offence for which police officers may, under the Code 
of Criminal Procedure, 1898, arrest without warrant, and 
presented to Criminal Court; or 
112
[Five hundred rupees]. 
 When presented to a Civil, Criminal or Revenue Court, or to a 
Collector o r any Revenue Officer, having jurisdiction equal or 
subordinate to a Collector or to any Magistrate in his executive 
capacity and not otherwise provided for by this Act; or 
113
[Five hundred rupees]. 
 to deposit in Court revenue or rent; or 
114
[Five hundred rupees]. 
                                                 
110Substituted by the Punjab Finance Act, 1973 (XIV of 1973); and published in the Punjab Gazette (Extraordinary), dated 
29.6.1973, pages 999-A to 999-R, s.8 (w.e.f. 1.7.1973). 
111Substituted for the words “One rupee” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(a). 
112Substituted for the words “Two rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(b). 
113Substituted for the words “Two rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(b). 
114Substituted for the words “Two rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(b). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
 for determination by a Court of the amount of compensation 
to be paid by a landlord to his tenant 
115
[Five hundred rupees]. 
(c) (i) When presented to a Chief Controlling Revenue or 
Executive Authority, or to a Commissioner of Revenue or Circuit or 
to any Chief Officer charged with executive administration of a 
Division and not otherwise provided by this Act 
116
[Five hundred rupees]. 
 (ii) When presented to a Court or Authority other than a High 
Court, for transfer of cases 
117
[Five hundred rupees]. 
(d) When presented to a High Court–  
(i) Under the Companies Act, 
118
[2017], for winding up a 
company 
119
[One thousand rupees]. 
(ii) Under the said Act for taking some other judicial action 
120
[Five hundred rupees]. 
(iii) For transfer of cases 
121
[Five hundred rupees]. 
(iv) In all other cases 
122
[Five hundred rupees]. 
2. Application to any Civil Court that records may be called for from 
another Court– 
 
 When the Court grants the application and is of the opinion 
that the transmission of such records involves the use of the post. 
123
[Fifty rupees] in addition 
to any fee levied on the 
application under clause 
(a), clause (b) or clause 
(c), of number 1 of this 
Schedule. 
3. Application for leave to sue as a pauper Two rupees. 
                                                 
115Substituted for the words “Two rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(b). 
116Substituted for the words “Two rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(c)(i). 
117Substituted for the words “Five rupe es” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(i)(c)(ii). 
118Substituted for the figure “1913” by the Punjab Finance Act 2024 (VIII of 2024),  published in the  Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(a). 
119Substituted for the words “Two hundred rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab 
Gazette (Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(ii)(a). 
120Substituted for the words “Ten rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(ii)(b). 
121Substituted for the words “Five rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(ii)(c). 
122Substituted for the words “Five rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(ii)(d). 
123Substituted for the words “Three rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(iii). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
4. Application for leave to appeal as a pauper Two rupees. 
5. Plaint or memorandum of appeal in a suit to establish or disprove a 
right of occupancy 
124
[Five hundred rupees]. 
6. Undertaking under section 49 of the Divorce Act, 1869. 
125
[One hundred rupees]. 
7. Mukhtarnama or Wakalatnama w hen presented for the conduct of 
any one case– 
 
(a) to any Civil or Criminal Court, other than a High Court, or to 
any Revenue Court, or to any Collector or Magistrate, or other 
Executive Officer, except such as are mentioned in clauses (b) 
and (c) of this number; 
126
[One hundred rupees]. 
(b) to Commissioner or Revenue, Circuit or Customs or to any 
officer charged with the Executive Administration of a Division, 
not being the Chief Revenue or Executive Authority; 
127
[One hundred rupees]. 
(c) to a High Cou rt, Board of Revenue or other Chief Controlling 
Revenue or Executive Authority: 
128
[Five hundred rupees]. 
8. Memorandum of appeal when the appeal is not from a decree or 
an order having the force of a decree and is presented– 
 
(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; 
129
[Five hundred rupees]. 
(b) to the Central Board of Revenue under section 188 of the Sea 
Customs Act, 1878, or  section 35 of the Central Excise and 
Salt Act, 1944; 
130
[Five hundred rupees]. 
(c) to High Court or other Chief Controlling Executive or Revenue 
Authority: 
131
[Five hundred rupees]. 
9.  Caveat 
132
[Five hundred rupees]. 
                                                 
124Substituted for the words “Two rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(iv). 
125Substituted for the words “One rupee”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(v). 
126Substituted for the words “Two rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazet te 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(vi)(a). 
127Substituted for the words “Two rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(vi)(a). 
128Substituted for the words “Three rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(vi)(b). 
129Substituted for the words “Three rupees”  by the Punj ab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(vii)(a). 
130Substituted for the words “Twenty -five rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Pun jab 
Gazette (Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(vii)(b). 
131Substituted for the words “Ten rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(vii)(c). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
10. Petition in a suit under the Nativ e Convert’s Marriage Dissolution 
Act, 1866: 
133
[Five hundred rupees]. 
11. Plaint or memorandum of appeal in each of the following suits:-  
(i) to alter or set aside a summary decision or order of any 
Civil Court, not being a High Court; or any Revenue 
Court; 
134
[Five hundred rupees]. 
(ii) to alter or cancel any entry in a register of the names of 
proprietors of Revenue paying estates; 
135
[Five hundred rupees]. 
(iii) to obtain a declaratory decree when no consequential 
relief is prayed; 
136
[Five hundred rupees]. 
(iv) to set aside an award; 
137
[One thousand rupees]. 
(v) to set aside an adoption; 
138
[Five hundred rupees]. 
(vi) to set aside an alienation; 
139
[Five hundred rupees]. 
(vii) 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: 
140
[Five hundred rupees]. 
12. Application under Chapter III of the Arbitration Act, 1940: 
141
[One thousand rupees]. 
13. Agreement in writing stating a question for the opinion of  the Court 
under the Code of Civil Procedure, 1908: 
142
[Five hundred rupees]. 
                                                                                                                                                        
132Substituted for the words “Ten rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(viii). 
133Substituted for the words “Ten rupees” by th e Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(ix). 
134Substituted for the words “Ten rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Ga zette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(a). 
135Substituted for the words “Thirty rupees” by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(a). 
136Substituted for the words “Thirty rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(b). 
137Substituted for the words “Ten rupees” by the Pu njab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(c). 
138Substituted for the words “Ten rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gaze tte 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(d). 
139Substituted for the words “Fifteen rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(e). 
140Substituted for the words “Ten rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(x)(f). 
141Substituted for the words “Twenty rupees”  by the Pun jab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xi). 
142Substituted for the words “Twenty rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gaze tte 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xii). 
Sr. 
No. 
Article Proper Fee 
1 2 3 
14. Every petition under the Divorce Act, 1869 except petitions under 
section 44 of the same Act, and every memorandum of appeal 
under section 55 of the same Act: 
143
[Five hundred rupees]. 
15. Plaint or memorandum of appeal under the Parsi Marriage and 
Divorce Act, 1936: 
144
[Five hundred rupees]. 
16. Plaint or memorandum of appeal in a suit by a reversioner under 
the Punjab Customary law for a declaration in respect of an 
alienation of ancestral land. 
145
[Five hundred rupees]. 
17. For determination of fair rent or eviction of tenant under sections 4 
and 13 of the 
146
[West Pakistan] Urban Rent Restriction Ordinance, 
1959 (VI of 1959)– 
 
(i) Where the property involved is exempted from Pr operty 
Tax under the 
147
[West Pakistan] Urban Immovable 
Property Tax Act: 
148
[Five hundred rupees]. 
(ii) Where such property is assessed to Urban Immovable 
Property Tax: 
149
[Five hundred rupees].] 
150
[18. Plaint or memorandum of appeal for recovery of compensat ion or 
damages under the Fatal Accidents Act, 1855. 
151
[Five hundred rupees].] 
                                                 
143Substituted for the words “Twenty rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xiii). 
144Substituted for the words “Twenty rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xiv). 
145Substituted for the words “Twenty rupees”  by the Pun jab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xv). 
146Now “The Punjab”. 
147Now the Punjab Urban Rent Restriction Ordinance, 1959. 
148Substituted for the words “Five rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xvi)(a). 
149Substituted for the words “Fifteen rupees”  by the Punjab Finance Act 2024 (VIII of 2024),  published in th e Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xvi)(b). 
150Added by the Court Fees (Punjab Amendment) Ordinance, 1981 (XIV of 1981), which was not subject to the limitation as to its 
duration under the Constitution, vide the  Laws (Continuance in Force) Order, 1977 (CMLA’s Orders No. 1 of 1977), and was 
validated by Article 270A of the Constitution of the Islamic Republic of Pakistan (1973). 
151Substituted for the words “Fifteen rupees”  by the Punjab Finance Act 2024 (VIII of 20 24), published in the Punjab Gazette 
(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 2(2)(b)(xvii). 
152
SCHEDULE 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 administr ation of the property and credits of 
_________________), deceased. 
 I  __________________________________________ ( solemnly affirm ) 
  ( make oath ) 
and say that I am the executor (or one of the executors or one of the next -of-kin) of 
________________, deceased, and that I have tru ly set forth in Annexure A to this 
affidavit all the property and credits of which the above -named deceased died 
possessed or was entitled to at the time of his death, and which have come or are 
likely to come, to my hands. 
2. I further say that I have als o truly set forth in Annexure B all the items I am by 
law allowed to deduct. 
3. I further say that the said assets, exclusive only of such last -mentioned items, 
but inclusive of all rents, interest, dividends and increased values since the date of 
the death of the said deceased, are under the value of 
ANNEXURE A 
 Rs. A P. 
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 accord ing 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 interest 
separately, calculating it to the time of making the application). 
Immoveable property consisting of 
(State description, giving, in the case of houses, the assessed value, if 
any, and the number of years’ assessment the market -value is estimated 
at, and, in the case of land, the area, the market -value and all rents  that 
have accrued). 
Leasehold property 
(If the deceased held any leases for years determinable, state the number 
of years, purchase the profit rents are estimated to be worth and the value 
of such inserting separately arrears due at the date of death and all rents 
   
                                                 
152This Schedule was added by the Court -fees (Amendment) Act, 1899 (II of 1899). The original Schedule III was repealed by 
the Repealing Act, 1870 (XIV of 1870). 
 Rs. A P. 
received or due since that date to the time of making the application). 
Property in public companies 
(State the particulars and the value calculated at the price of the day, also 
the interest separately calculating it to the time of making the application). 
Policy of insurance upon life, money but on marriage and other societies 
such as bonds, mortgages, bills, notes and other securities for money. 
(State the amount of the whole; also the interest separately, calculating it 
to the time of making the application). 
Books debts 
(Other than bad) 
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: