Court Fees
& Suits Valuation
Sixteen chapter notes covering the Court-fees Act, 1870 (or the relevant State Act) and the Suits Valuation Act, 1887 — the principles for valuing a suit for jurisdictional and fee purposes, the schedules of court fees, deficient stamping, refund of fees, and the interaction with CPC. Section first, schedule second, leading case third.
Two valuations, two purposes — jurisdiction and revenue.
Court fees and suits valuation operate in tandem under two separate statutes. The Suits Valuation Act, 1887 prescribes how a suit is valued for the purpose of determining the pecuniary jurisdiction of the court — which court can hear the suit. The Court-fees Act, 1870 (or the relevant State Court-fees Act, since the subject is now largely state-amended) prescribes how a suit is valued for the purpose of computing the court fee payable to the State. The two valuations may differ.
These notes anchor every chapter to its statutory section. The most-tested provisions are the schedules — Schedule I (ad valorem fees) and Schedule II (fixed fees) of the Court-fees Act — and the rules on valuation under the Suits Valuation Act. The interface with CPC's Order VII Rule 11(c) (rejection of plaint for insufficient stamping) and Section 11 of the Suits Valuation Act (objections to valuation) is the most-tested cross-cutting issue.
Each chapter is designed to be read in twelve to fifteen minutes and to leave the reader with the statutory section, the basis of valuation, the schedule entry, the consequence of incorrect valuation, and the leading authority.
How to read these notes
Start with the section.
Every chapter opens with the precise Section of the Court-fees Act and the Suits Valuation Act, plus the State amendment where applicable. Read all three. Cross-citing the Central Act when the State has departed from it will lose marks.
Test the schedule entry.
Every court-fee question reduces to identifying the schedule entry. Schedule I is ad valorem — fee proportional to the value of the relief. Schedule II is fixed — flat fees for specified suits and applications. The classification depends on the relief sought, not the underlying right.
Test on the leading case.
If you can restate the holding of S. Rm. Ar. S. Sp. Sathappa Chettiar v. S. Rm. Ar. S. Subramanian Chettiar, Tara Devi v. Sri Thakur Radha Krishna Maharaj, or State of Maharashtra v. Mishrilal Tarachand in two sentences, you understand the chapter. If not, return to the statutory section and rebuild from there.
All 16 chapters, in 4 groups
Sequenced through the Act's natural structure — every chapter sits in a doctrinal cluster.Foundations — Two Statutes, Two Purposes
Court-fees Act + Suits Valuation Act — the framework
The relationship between the Court-fees Act, 1870 and the Suits Valuation Act, 1887, the savings provision for State Court-fees Acts, the principle that court-fee is a tax on the litigation, and the kinds of fees — ad valorem under Schedule I and fixed under Schedule II.
Suits Valuation — Pecuniary Jurisdiction
Sections 3–11 of the Suits Valuation Act
The rules for valuing different categories of suit — suits for money, for movable property, for immovable property, for declarations, and for injunctions. The Section 8 rule that the valuation for jurisdiction and for court-fee shall ordinarily be the same. The Section 11 rule on objections to valuation.
Court Fees — Computation under Schedule I
Sections 6–7 + Schedule I — ad valorem fees
The rules for computing ad valorem court fees under Section 7 of the Court-fees Act read with Schedule I. The classification of suits by relief — money decree, declaratory decree with consequential relief, injunction, partition, possession, redemption, and specific performance. The base on which the percentage is applied.
Court Fees — Fixed Fees, Refunds & Wrap-Up
Schedule II + Sections 12–35 + reference
The fixed fees under Schedule II for applications, appeals, references, and revisions. The rules on refund of court fees on settlement and on rejection of plaint. The procedure for valuation by the court, the interface with CPC's Order VII Rule 11, and the landmark Supreme Court decisions on suits valuation.