Skip to content


In Re: Reference Under Court Fees Act, 1870, Section 5 - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtChennai
Decided On
Judge
Reported in(1902)ILR25Mad24
AppellantIn Re: Reference Under Court Fees Act, 1870, Section 5
Excerpt:
court fees act - act vii of 1870, sections 4, 16--stamp duty on memorandum of objections--when payable. - - 1. we are clearly of opinion that, under section 16 of the court fees act, the stamp-duty on objections made under section 561 of the code of civil procedure need not be paid till the time of hearing......on objections made under section 561 of the code of civil procedure need not be paid till the time of hearing. these objections, as section 561 of the code of civil procedure now stands, have to be made by means of a document which has to be filed within one month after service of notice of the appeal, that is, on a date which is generally long prior to the date of hearing, the question that arises is whether that document is chargeable with court fees at the time it is filed. it is clear that, under section 4 of the court pees act, it is not so chargeable unless it is a document of any of the kinds specified in the first or second schedule annexed to the act. a memorandum of objections is not a document so specified in those schedules, such being the case we must hold that no fee.....
Judgment:

1. We are clearly of opinion that, under Section 16 of the Court Fees Act, the stamp-duty on objections made under Section 561 of the Code of Civil Procedure need not be paid till the time of hearing. These objections, as Section 561 of the Code of Civil Procedure now stands, have to be made by means of a document which has to be filed within one month after service of notice of the appeal, that is, on a date which is generally long prior to the date of hearing, The question that arises is whether that document is chargeable with Court fees at the time it is filed. It is clear that, under Section 4 of the Court Pees Act, it is not so chargeable unless it is a document of any of the kinds specified in the first or second schedule annexed to the Act. A memorandum of objections is not a document so specified in those schedules, Such being the case we must hold that no fee is leviable on a memorandum of objections until the time of hearing, and it is then leviable under the special provision in Section 16 of the Court Fees Act.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //