The Goa Court-Fees Act, 2024

---27--- GOVERNMENT OF GOA BE it enacted by the Legislative Assembly of Goa in the Seventy-fifth Year of the Republic Department of Law of India as follows:— Legal Affairs Division CHAPTER I —– Preliminary Notification 1. Short title, extent, commencement and 7/19/2024-LA-155 application.— (1) This Act may be called the The Goa Court-Fees Act, 2024 (Goa Act Goa Court-Fees Act, 2024. 15 of 2024) which has been passed by the (2) It shall extend to the whole of the State Legislative Assembly of Goa on 31-07-2024 of Goa. and assented to by the Governor of Goa on 27-08-2024, is hereby published for the (3) It shall come into force on such date as general information of the public. the Government may, by notification in the Dnyaneshwar Raut Dessai, Joint Secretary Official Gazette, appoint. (Law) (4) The provisions of this Act shall not apply Porvorim, 2nd September, 2024. to fees or stamps relating to documents ––––––– presented or to be presented before any officer serving under the Central Government. The Goa Court-Fees Act, 2024 (5) In the absence of any specific provision (Goa Act No. 15 of 2024) [27-08- to the contrary, nothing in this Act shall affect 2024] any special law now in force relating to fees AN taken in the courts and public offices. AC 2. Definitions.— In this Act, unless the T context otherwise requires,— to consolidate and amend the law relating to (a) “Application” shall have the same fees taken in the courts and public offices meaning as assigned to it in the context of and fees taken in respect of certain matters its used in the body and schedule of this in the State of Goa, other than fees falling Act; under entries 77 and 96 of List I in the Seventh Schedule to the Constitution of (b) “Appeal” shall have the same India. meaning as assigned to it in the context of its used in the body and schedule of this Act; (c) “Chief Controlling Revenue Authority” means such officer as the Government may, by notification in the Official Gazette, appoint in this behalf for the whole or any part of the State of Goa; (d) “Collector” includes any officer authorised by the Chief Controlling Revenue Authority to perform the functions of a Collector under this Act; (e) “Government” means the Government of Goa; (f) “High Court” means the High Court of Bombay at Goa; (g) “Plaint” includes set-off, counter ---28--- claim, cross objection, etc., and shall have shall be filed, exhibited or recorded in, or shall the same meaning as assigned to it in the be received or furnished by the High Court in context of its used in the body and schedule any case coming before such Court in the of this Act, respectively; exercise of its extraordinary original civil (h) “Petition” shall have the same jurisdiction or in the exercise of its meaning as assigned to it in the context of extraordinary original criminal jurisdiction or its used in the body and schedule of this in the exercise of its jurisdiction as regards Act; appeals from the judgments (other than judgments passed in the exercise of the (i) “prescribed” means prescribed by ordinary original civil jurisdiction of the Court) rules made under this Act; of one or more Judges of the said Court, or of (j) “Schedule” means Schedule I, a Division Court or in the exercise of its Schedule II and Schedule III appended jurisdiction as regards appeals from the Courts hereto; subject to its superintendence or in the exercise of its jurisdiction as a Court of CHAPTER II reference or revision unless in respect of such document there shall be paid a fee of an Fees in the High Court amount not less than that indicated by either 3. Levy of fees in High Court.— The fees of the schedules hereto as the proper fee for payable for the time being to the clerks and such document. officers (other than the sheriffs and attorneys) 5. Procedure in case of difference as to of the High Court; or chargeable in that Court necessity or amount of fee.— (1) When any under article 10 of Schedule I and articles 9, difference arises between the officer whose 12 and 17 of Schedule II hereto, shall be as duty it is to see that any fee is paid under this per the provisions of this Act. Chapter and any suitor, petitioner, appellant, 4. Fees on documents filed, etc. in High applicant or attorney, as to the necessity of Court in its extraordinary jurisdiction.— No paying a fee or the amount thereof, the document of any of the kinds specified in question shall, when the difference arises in schedules hereto, as chargeable with fees, the High Court, 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. (2) The Chief Justice of the High Court shall declare who shall be taxing-officer for the purpose of sub-section (1). CHAPTER III Fees in other Courts and in Public Offices 6. Fees on documents filed, etc., in Courts or in public offices.— Except in the Courts hereinbefore mentioned, no document of any of the kinds specified as chargeable with fees in the Schedules shall be filed, exhibited or recorded in any Court of Justice, or shall be ---27--- received or furnished by any public officer, (f) for accounts.— for accounts, unless in respect of such document there has according to the amount at which the been paid a fee of an amount not less than that relief sought is valued in the plaint or indicated in either of the said Schedules as the memorandum of appeal: proper fee for such document. 7. Computation of fees payable in certain Explanation.— In all such suits the suits.— The amount of fee payable in the suits plaintiff shall state the amount at which specified herein shall be computed,— he values the relief sought; (i) for money.— In suits for money (v) for possession of land, houses and (including suits for damages or gardens.— In suits for the possession of compensation, or arrears of maintenance, of land, houses and gardens, according to the annuities, or of other sums payable value of the subject-matter; and such value periodically), according to the amount shall be deemed to be, where the subject claimed; matter is land, and,— (ii) for maintenance and annuities.— In (a) where the land forms an entire suits for maintenance and annuities or other estate, or a definite share of an estate, sums payable periodically—according to paying annual revenue to Government, the value of the subject-matter of the suit, or forms part of such an estate and is and such value shall be deemed to be ten recorded in the Collector’s register as times the amount claimed to be payable for separately assessed with such revenue one year; and such revenue is permanently settled, (iii) for other movable property having a ten times the revenue so payable; market-value.— In suits for movable property other than money, where the (b) where the land forms an entire subject-matter has a market-value, estate, or a definite share of an estate, according to such value at the date of paying annual revenue to Government, presenting the plaint; or forms part of such estate and is recorded as aforesaid and such revenue (iv) In suits — is settled, but not permanently, five times (a) for movable property of no market- the revenue so payable; value.— for movable property where the (c) where the land pays no such subject matter has no market-value as for revenue, or has been partially exempted instance in the case of documents relating from such payment, or is charged with to title, any fixed payment in lieu of such revenue, (b) to enforce a right to share in joint and net profits have arisen from the land family property.— to enforce the right to during the year next before the date of share in any property on the ground that presenting the plaint, fifteen times such it is joint family property, net profits but where no such net profits (c) for a declaratory decree and have arisen therefrom, the amount at consequential relief.— to obtain a which the Court shall estimate the land declaratory decree or order, where with reference to the value of similar land consequential relief is prayed, in the neighbourhood; (d) for an injunction.— to obtain an (d) where the land forms part of an injunction, estate paying revenue to Government, but is not a definite share of such estate (e) for easements.— for a right to some and is not separately assessed as above- benefit (not herein otherwise provided mentioned, the market value of the land; for) to arise out of land, and ---28--- (e) for houses and gardens.— Where (d) of an award, according to the the subject-matter is a house or garden, amount or value of the property in according to the market value of the dispute; house or garden; (xii) between landlord and tenant.— In (vi) to enforce a right of pre-emption.— In the following suits between landlord and suits to enforce a right of pre-emption, tenant:— according to the value (computed in (a) for the delivery by a tenant of the accordance with clause (v) of this section) counterpart of a lease, of the land, house or garden in respect of which the right is claimed; (b) to enhance the rent of a tenant (vii) for interest of assignee of land having a right of occupancy, revenue.— In suits for the interest of an (c) for the delivery by a landlord of a assignee of land revenue, fifteen times his lease, net profits as such for the year next before the date of presenting the plaint; (d) for the recovery of immovable property from a tenant, including a tenant (viii) to set aside an attachment.— In holding over after the determination of a suits to set aside an attachment of land or tenancy, of an interest in land or revenue, according to the amount for which the land or interest (e) to contest a notice of ejectment, was attached: (f) to recover the occupancy of Provided that, where such amount immovable property from which a tenant exceeds the value of the land or interest, has been illegally ejected by the landlord, the amount of fee shall be computed as if and the suit is for the possession of such land or interest; (g) for abatement of rent, (ix) to redeem.— In suits against a according to the amount of the rent of the mortgagee for the recovery of the property immovable property to which the suit refers, mortgaged; payable for the year next before the date of presenting the plaint. (x) to foreclose.— and in suits by a mortgagee to foreclose the mortgage, or 8. Fee on memorandum of appeal against where the mortgage is made by conditional order relating to compensation.— (1) The sale, to have the sale declared absolute, amount of fee payable under this Act on a according to the principal money expressed memorandum of appeal against an order to be secured by the instrument of relating to compensation under any Act for the mortgage; time being in force for the acquisition of land (xi) for specific performance.— In suits for for public purposes, shall be computed specific performance, according to the difference between the amount awarded and the amount claimed or (a) of a contract of sale, according to challenged by the appellant: the amount of the consideration; Provided that, where the Government is an (b) of a contract of mortgage, according acquiring body, it shall not be liable for to the amount agreed to be secured; payment of fee in such appeals. (c) of a contract of lease, according to the aggregate amount of the fine or Explanation.— For the purposes of this sub- premium (if any) and of the rent agreed -section, “amount” means the amount in to be paid during the first year of the dispute and it shall not include the amount of term; statutory benefits. ---27--- (2) The amount of fee payable under this Act additional fee as would have been payable had on a memorandum of appeal against an award the said market-value or net profits been rightly of a Claims Tribunal preferred under section estimated. 173 of the Motor Vehicles Act, 1988 (Central (2) In such case the suit shall be stayed until Act 59 of 1988), shall be computed as the additional fee is paid. If the additional fee follows:— is not paid within such time as the Court shall (i) if such appeal is preferred by the fix, the suit shall be dismissed. insurer or owner of the motor vehicle, the 11. Procedure in suits for mesne profits or full ad valorem fee leviable on the amount account when amount decreed exceeds at which the relief is valued in the amount claimed.— (1) In suits for mesne memorandum of appeal according to the profits or for immovable property and mesne scale specified under article 1 of Schedule I profits, or for an account, if the profits or hereto; amount decreed are or is in excess of the (ii) if such appeal is preferred by any profits claimed or the amount at which the other person, one-half of the ad valorem fee plaintiff valued the relief sought, the decree leviable on the amount at which the relief shall not be executed until the difference is valued in the memorandum of appeal between the fee actually paid and the fee according to the said scale: which would have been payable had the suit comprised the whole of the profits or amount Provided that if such person succeeds in so decreed shall have been paid to the proper the appeal, he shall be liable to make good officer. the deficit, if any, between the full ad valorem fee payable on the relief awarded (2) Where the amount of mesne profits is left in the appeal according to the said scale and to be ascertained in the course of the execution the fee already paid by him; and the amount of the decree, if the profits so ascertained of such deficit shall, without prejudice to exceed the profits claimed, the further any other mode of recovery, be recoverable execution of the decree shall be stayed until as an arrear of land revenue. the difference between the fee actually paid and the fee which would have been payable 9. Power to ascertain net profits or market- had the suit comprised the whole of the profits value.— If the Court sees reason to think that so ascertained is paid. If the additional fee is the annual net profits or the market-value of not paid within such time as the Court shall any such land, house or garden as is specified fix, the suit shall be dismissed. in clauses (v) and (vi) of section 7 have or has been wrongly estimated, the Court may, for 12. Decision of questions as to valuation.— the purpose of computing the fee payable in Every question relating to valuation for the any suit therein mentioned, issue a purpose of determining the amount of any fee commission to any proper person directing chargeable under this Chapter on a plaint or him to make such local or other investigation memorandum of appeal, shall be decided by as may be necessary, and to report thereon to the Court in which such plaint or the Court. memorandum, as the case may be, is filed, and such decision shall be final as between the 10. Procedure where net profits or market- parties to the suit: value wrongly estimated.— (1) If in the result of any such investigation, the Court decides Provided that whenever any such suit that the net profits or market-value have or comes before a Court of appeal, reference or has been wrongly estimated, the Court, if the revision, if such Court considers that the said estimation has been excessive, may in its question has been wrongly decided to the discretion refund the excess paid as such fee: detriment of the revenue, it shall require the but, if the estimation has been insufficient, the party by whom such fee has been paid to pay Court shall require the plaintiff to pay so much so much additional fee as would have been ---28--- payable had the question been rightly 15. Refund where Court reverses or modifies decided, and the provisions of sub-section (2) its former decision on ground of mistake.— of Section 10, shall apply. Where an application for a review of judgment is admitted, and where, on the rehearing, the 13. Refund in cases of remand.— (1) Where Court reverses or modifies its former decision a plaint or memorandum of appeal which has on the ground of mistake in law or fact, the been rejected by the lower Court is ordered applicant shall be entitled to a certificate from to be received, or where a suit is remanded in the Court authorising him to receive back from appeal for a fresh decision by the lower Court, the Collector or by way of e-payment, in the the Court making the order or remanding the manner as prescribed, so much of the fee paid appeal shall, where the whole decree is on the application as exceeds the fee payable reversed and the suit is remanded, and may on any other application to such Court under in other cases direct the refund to the appellant clause (b) and (c) of article 1 of Schedule II of the full amount of fee paid on the hereto: memorandum of appeal, and, if on second appeal the case is remanded to the trial Court, Provided that this section shall not entitle also on the memorandum of appeal in the first the applicant to such certificate where the appellate Court. reversal or modification is due, wholly or in part, to fresh evidence which might have been (2) Where an appeal is remanded in second produced at the original hearing. appeal for a fresh decision by the lower 16. Refund of Fee.— Where the Court refers appellate Court, the High Court when the parties to a suit to any one of the mode of remanding the appeal may direct the refund settlement of dispute referred to in section 89 to the appellant of the full amount of fee paid of the Code of Civil Procedure, 1908 (Act 5 of on the memorandum of second appeal. 1908) and the matter is settled by one of the (3) Notwithstanding anything contained in modes provided under section 89 of the Code sub-sections (1) and (2) if the order of remand of Civil Procedure, 1908 (Act 5 of 1908), the does not cover the whole of the subject matter plaintiff shall be entitled to a certificate from of the suit, the refund shall not extend to more the Court authorising him to receive back from than so much of the fee as would have been the Collector or by way of e-payment, in the originally payable on that part of the subject manner as prescribed, the full amount of the matter in respect of which the suit has been fee paid in respect of such plaint. remanded: 17. Refund in cases of delay in presentation Provided that no refund shall be ordered if of plaint, etc.— (1) Where a plaint or the remand was occasioned by the fault of the memorandum of appeal is rejected on the person who would otherwise be entitled to a ground of delay in its presentation or where refund. the fee paid on a plaint or memorandum of appeal is deficient and the deficiency is not 14. Refund of fee on application for review made good within the time allowed by law or of judgment.— Where an application for a granted by the Court, or the delay in payment review of judgment is presented on or after of the deficit fee is not condoned and the plaint the ninetieth day from the date of the decree, or memorandum of appeal is consequently the Court, unless the delay was caused by the rejected, the Court shall direct the refund to applicant’s laches, may, in its discretion, grant the plaintiff or the appellant, of the fee paid on him a certificate authorizing him to receive the plaint or memorandum of appeal which has back from the Collector or by way of e-payment, been rejected. in the manner as prescribed, so much of the fee paid on the application as exceeds the fee (2) Where a memorandum of appeal is which would have been payable had it been rejected on the ground that it was not presented before such day. presented within the time allowed by the law ---27--- of limitation, one-half of the fee shall be fees to which the plaints or memoranda of refunded. appeal in suits embracing separately each of such subjects would be liable under this Act: 18. Refund on settlement before hearing.— Wherever by agreement of parties,— Provided that nothing in this section shall be deemed to affect the power conferred by (i) any suit is dismissed as settled out of section 9 of the Code of Civil Procedure, 1908 Court before any evidence has been (Act 5 of 1908). recorded on the merits of the claim; or 22. Written examinations of complainants.— (ii) any suit is compromised ending in a When the first or only examination of a person compromise decree before any evidence who complains of the offence of wrongful has been recorded on the merits of the claim; confinement, or of wrongful restraint, or of any or offence other than an offence for which police- (iii) any appeal is disposed of before the officers may arrest without a warrant, and who commencement of hearing of such appeal, has not already presented a petition on which a fee has been levied under this Act, is half the amount of all fees paid in respect of reduced to writing under the provisions of the the claim or claims in the suit or appeal shall Bharatiya Nagrik Suraksha Sanhita (Central be ordered by the Court to be refunded to the Act No. 46 of 2023), the complainant shall pay parties by whom the same have been a fee of ten rupees, unless the Court thinks fit respectively paid. to remit such payment. Explanation (1): The expression “merits of 23. Exemption of certain documents.— the claim” refers to all matters which arise for Nothing contained in this Act shall render the determination in the suit not being matters following documents chargeable with any relating to the frame of the suit, misjoinder of fee:— parties and cause of action, the jurisdiction of the court to entertain or try the suit or the fee (i) Power-of-attorney to institute or defend payable, but includes matters arising on pleas a suit when executed by a member of any of res-judicata, limitation and the like. of the Armed Forces of the Union not in civil employment. Explanation (2): The expression “hearing of the appeal” includes the “vista” of a case filed (ii) Application for certified copies of in the appellate court. documents or of any other purpose in the course of a criminal proceeding presented 19. Refund of fee paid by mistake or by or on behalf of the Government to a inadvertence.— Any fee paid by mistake or criminal Court. inadvertence shall be ordered to be refunded. (iii) Written statements called for by the 20. Procedure for obtaining refund.— When Court after the first hearing of a suit. a person becomes entitled to a refund of court fees, the court shall grant a certificate (iv) Application or petition to a Collector authorising him to receive back from the or other officer making a settlement of land- Collector or by way of e-payment, in the revenue, or to a Board of Revenue, or a manner as prescribed, the amount specified Commissioner of Revenue, relating to therein, calculated according to the provisions matters connected with the assessment of of this Act. land or the ascertainment of rights thereto or interests therein, if presented, previous 21. Multifarious suits.— Where a suit to the final confirmation of such settlement. embraces two or more distinct subjects, the plaint or memorandum of appeal shall be (v) Application relating to a supply for chargeable with the aggregate amount of the irrigation of water belonging to Government. ---28--- (vi) Application for leave to extend proved to be, and has consequently paid too cultivation, or to relinquish land, when high a court-fee thereon, if, within six months presented to an officer of land-revenue by a after the true value of the property has been person holding, under direct engagement ascertained, such person produces the with Government, land of which the probate or letters to the Chief Controlling revenue is settled, but not permanently. Revenue Authority for the local area in which the probate or letters has or have been (vii) Application for service of notice of granted, and delivers to such Authority a relinquishment of land or of enhancement particular inventory and valuation of the of rent. property of the deceased, verified by affidavit (viii) Written authority to an agent to or affirmation, and if such Authority is satisfied distrain. that a greater fee was paid on the probate or letters than the law required, the said (ix) First application (other than a petition Authority may,— containing a criminal charge or information) (a) cancel the stamp on the probate or for the summons of a witness or other person letters if such stamp has not been already to attend either to give evidence or to cancelled; produce a document or in respect of the (b) substitute another stamp for denoting production or filing of an exhibit not being the court-fee which should have been paid an affidavit made for the immediate purpose thereon; and of being produced in Court. (c) make an allowance for the difference (x) Bail-bonds in criminal cases, between them as in the case of spoiled recognizances to prosecute or give stamps, or repay the same in money, at his evidence, and recognizances for personal discretion. appearance or otherwise. 25. Relief where debts due from a deceased (xi) Petition by a prisoner, or other person person have been paid out of his estate.— in duress or under restraint of any Court or Whenever it is proved to the satisfaction of such its officers. Authority that an executor or administrator has (xii) Complaint of a public servant as paid debts due from the deceased to such an defined in the Bharatiya Nyaya Sanhita, 2023 amount as, being deducted out of the amount (Central Act No. 45 of 2023), a municipal or value of the estate, reduces the same, to a officer, or an officer or servant of a Railway sum which, if it had been the whole gross Company. amount or value of the estate, would have occasioned a less court-fee to be paid on the (xiii) Application for the payment of probate or letters of administration granted in money due by Government to the applicant. respect of such estate than has been actually (xiv) Applications for compensation under paid thereon under this Act, such Authority any law for the time being in force relating may return the difference, provided the same to the acquisition of property for public be claimed within three years after the date of purposes. such probate or letters. CHAPTER IV Provided that when, by reason of any legal proceeding, the debts due from the deceased Probates, Letters of Administration and have not been ascertained and paid, or his Certificates of Administration effects have not been recovered and made 24. Relief where too high a court-fee has been available, and in consequence thereof the paid.— Where any person on applying for the executor or administrator is prevented from probate of a will or letters of administration has claiming the return of such difference within estimated the property of the deceased to be the said term of three years, the said Authority of greater value than the same has afterwards may allow such further time for making the ---27--- claim as may appear to be reasonable under letters of administration to be duly stamped the circumstances. on payment of the full court-fee which ought to have been originally paid thereon in respect 26. Relief in case of several grants.— (1) of such value and of the further penalty, if the Whenever a grant of probate or letters of probate or letters is or are produced within administration has been or is made in respect one year from the date of grant, of five times, of the whole of the property belonging to an or, if it or they, is or are produced after one estate, and the full fee chargeable under this year from such date, of twenty times, such Act has been or is paid thereon, no fee shall proper court-fee, without any deduction of the be chargeable under the same Act when a like court-fee originally paid on such probate or grant is made in respect of the whole or any letters of administration: part of the same property belonging to the same estate. Provided that, if the application be made within six months after the ascertainment of (2) Whenever such a grant has been or is the true value of the estate and the discovery made in respect of any property forming part that too low a court-fee was at first paid on of an estate, the amount of fees then actually the probate or letters of administration, and if paid under this Act shall be deducted when a the said Authority is satisfied that such fee was like grant is made in respect of property paid in consequence of a mistake or of its not belonging to the same estate, identical with being known at the time that some particular or including the property to which the former part of the estate belonged to the deceased, grant relates. and without any intention of fraud or to delay the payment of the proper court-fee, the said 27. Probates declared valid as to trust- Authority may remit the said penalty, and property though not covered by court-fee.— cause the probate or letters of administration The probate of the will or the letters of to be duly stamped on payment only of the sum administration of the effects of any person wanting to make up the fee which should have deceased heretofore or hereafter granted shall been at first paid thereon. be deemed valid and available by his executors or administrators for recovering, 29. Administrator to give proper security transferring or assigning, any movable or before letters stamped under section 28.— In immovable property whereof or whereto the case of letters of administration on which too deceased was possessed or entitled, low a court-fee has been paid at first, the said either wholly or partially as a trustee, Authority shall not cause the same to be duly notwithstanding the amount or value of such stamped in manner aforesaid until the property is not included in the amount or value administrator has given such security to the of the estate in respect of which a court-fee Court by which the letters of administration was paid on such probate or letters of have been granted as ought by law to have administration. been given on the granting thereof in case the full value of the estate of the deceased had 28. Provision for case where too low a court- been then ascertained. fee has been paid on probates, etc.— Where any person on applying for probate or letters 30. Executors, etc., not paying full court-fee of administration has estimated the estate of on probates, etc., within six months after the deceased to be of less value than the same discovery of under-payment.— Where too low has afterwards proved to be, and has in a court-fee has been paid on any probate or consequence paid too low a court-fee thereon, letters of administration in consequence of any the Chief Controlling Revenue Authority for the mistake, or of its not being known at the time local area in which the probate or letters has that some particular part of the estate or have been granted may, on the value of the belonged to the deceased, if any executor or estate of the deceased being verified by administrator acting under such probate or affidavit or affirmation, cause the probate or letters of administration does not, within six ---28--- months after the discovery of the mistake or of the exhibition of the inventory required by of any effects not known at the time to have section 277 of the Indian Succession Act, 1865 belonged to the deceased, apply to the said (10 of 1865), or as the case may be, by section Authority and pay what is wanting to make 98 of the Probate and Administration Act, 1881 up the court-fee which ought to have been (5 of 1881). paid at first on such probate or letters of (5) The Court, when so moved as aforesaid, administration, he shall forfeit the sum of one shall hold, or cause to be held, an inquiry thousand rupees and also a further sum at the accordingly, and shall record a finding as to rate of ten percent on the amount of the sum the true value, as near as may be, at which wanting to make up the proper court-fee. the property of the deceased should have been 31. Notice of applications for probate or estimated. The Collector shall be deemed to letters of administration to be given to be a party to the inquiry. Revenue-authorities and procedure thereon.— (6) For the purposes of any such inquiry, the (1) Where an application for probate or letters Court or person authorised by the Court to hold of administration is made to any Court other the inquiry may examine the petitioner for than the High Court, the Court shall cause probate or letters of administration on oath notice of the application to be given to the (whether in person or by commission), and Collector. may take such further evidence as may be (2) Where such an application as aforesaid produced to prove the true value of the is made to the High Court, the High Court shall property. The person authorised as aforesaid cause notice of the application to be given to to hold the inquiry shall return to the Court the Chief Controlling Revenue Authority. the evidence taken by him and report the result of the inquiry, and such report and the (3) The Collector within the local limits of evidence so taken shall be evidence in the whose revenue-jurisdiction the property of the proceeding, and the Court may record a deceased or any part thereof is, may at any finding in accordance with the report, unless time inspect or cause to be inspected, and take it is satisfied that it is erroneous. or cause to be taken copies of, the record of any case in which application for probate or (7) The finding of the Court recorded under letters of administration has been made; and sub-section (5) shall be final, but shall not bar if, on such inspection or otherwise, he is of the entertainment and disposal by the Chief opinion that the petitioner has under- Controlling Revenue Authority of any estimated the value of the property of the application under section 28. deceased, the Collector may, if he thinks fit, (8) The Government may make rules for the require the attendance of the petitioner (either purposes of sub-section (3). in person or by agent) and take evidence and 32. Payment of court fees in respect of inquire into the matter in such manner as he probates and letters of administration.— (1) may think fit, and, if he is still of opinion that No order entitling the petitioner to the grant the value of the property has been under- of probate or letters of administration shall be estimated, may require the petitioner to made upon an application for such grant until amend the valuation. the petitioner has filed in the Court a valuation (4) If the petitioner does not amend the of the property in the form set forth in valuation to the satisfaction of the Collector, Schedule III, and the Court is satisfied that the the Collector may move the Court before fee specified in article 10 of Schedule I has been which the application for probate or letters of paid on such valuation. administration was made, to hold an inquiry (2) The grant of probate or letters of into the true value of the property: administration shall not be delayed by reason Provided that no such motion shall be made of any report made by the Collector under sub- after the expiration of six months from the date section (3) of section 31. ---27--- 33. Recovery of penalties, etc.— (1) Any (2) Until such rules are made and published, excess fee found to be payable on any inquiry the fees leviable for serving and executing held under sub-section 6 of section 31 and any processes shall continue to be levied and shall penalty or forfeiture under section 30, may, on be deemed to be fees leviable under this Act. the certificate of the Chief Controlling Revenue 37. Tables of process fees.— A table in the Authority, be recovered from the executor or English and regional languages, showing the administrator as if it were an arrear of land fees chargeable for such service and revenue by any Collector. execution, shall be exposed to view in a (2) The Chief Controlling Revenue Authority conspicuous part of each Court. may remit the whole or any part of any such 38. Number of peons in district and penalty or forfeiture as aforesaid, or any part subordinate Courts.— Subject to the rules to of any penalty under section 28 or of any court- be made by the High Court and approved by fee under section 28 in excess of the full court- the Government, every District Judge, the fee which ought to have been paid. Principal Judge and every Magistrate of a District shall fix, and may from time to time 34. Sections 6 and 44 not to apply to probates alter, the number of peons or persons or letters of administration.— Nothing in necessary to be employed for the service and section 6 or section 44 shall apply to probates execution of processes issued out of his Court, or letters of administration. and each of the Courts subordinate thereto. CHAPTER V 39. Number of peons in Revenue Courts.— Process-Fees Subject to rules to be framed by the Chief Controlling Revenue Authority and approved 35. Rules as to cost of processes.— (1) The by the Government, every officer performing High Court shall make rules as to the following the functions of a Collector of a District shall matters, namely:— fix, and may from time to time alter, the number of peons necessary to be employed (i) the fees chargeable for serving and for the service and execution of processes executing processes issued by such court issued out of his Court or the Courts in its appellate jurisdiction, and by the other subordinate to him. Civil and Revenue Courts established within the local limits of such jurisdiction; CHAPTER VI (ii) the fees chargeable for serving and Of the Mode of Levying Fees executing processes issued by the Criminal 40. Rate of fee in force on date of presentation Courts, established within such limits in the of document to be applicable.— All fees shall case of offences other than offences for be charged and collected under this Act at the which police officers may arrest without a rate in force on the date on which the warrant; and document chargeable to court-fees is or was presented. (iii) the remuneration of the peons and all other persons employed by leave of a Court 41. Collection of fees by stamps or in the service or execution of processes. e-payment.— All fees chargeable under this Act shall be collected by stamps or e-payment. (2) The High Court may from time to time 42. Stamps to be impressed or adhesive.— amend the rules so made. The stamps or e-payment used to denote any 36. Confirmation and publication of rules.— fees chargeable under this Act shall be (1) All such rules and amendments shall, after impressed or adhesive or partly impressed and being confirmed by the Government, be partly adhesive, as the Government may, by published in the Official Gazette, and shall notification in the Official Gazette, from time thereupon have the force of law. to time direct. ---28--- 43. Rules for supply, number, renewal and (2) Such officer as the Court or the head of keeping accounts of stamps.— (1) The the office may from time to time appoint shall, Government may, from time to time, make rules on receiving any such document, forthwith for regulating,— effect such cancellation by punching out the figure-head so as to leave the amount (a) the supply of stamps to be used under designated on the stamp untouched, and the this Act; part removed by punching shall be burnt or (b) the number of stamps to be used for otherwise destroyed: denoting any fee chargeable under this Act; Provided that, where court-fee is paid by e- (c) the renewal of damaged or spoiled payment, the officer competent to cancel stamps; stamp shall verify the genuineness of the (d) the keeping accounts of all stamps payment and after satisfying himself that the used under this Act; and court-fee is paid, shall lock the entry in the (e) the manner of payment of court-fee computer and make an endorsement under his and refund thereof by e-payment: signature on the document that the court-fee is paid and the entry is locked. Provided that, in the case of stamps used under section 3 in a High Court, such rules CHAPTER VII shall be made, with the concurrence of the Miscellaneous Chief Justice of the High Court. (2) All such rules shall be published in the 47. Repayment of fee in certain Official Gazette, and shall thereupon have the circumstances.— (1) When any suit in a Court force of law. or any proceeding instituted by presenting a petition to a Court is settled by agreement of 44. Stamping documents inadvertently parties before any evidence is recorded, or any received.— No document which ought to bear appeal or cross objection is settled by a stamp under this Act shall be of any validity, agreement of parties before it is called on for unless and until it is properly stamped: effective hearing by the Court, half the amount Provided that where any such document is of the fee paid by the plaintiff, petitioner, through mistake or inadvertence received, appellant, or respondent on the plaint, petition, filed or used in any Court or office without appeal or cross objection, as the case may be, being properly stamped, the presiding Judge shall be repaid to him by the Court: or the head of the office, as the case may be, or, in the case of a High Court, any Judge of Provided that, no such fee shall be repaid if such Court, may, if he thinks fit, order that such the amount of fee paid does not exceed one document be stamped as he may direct; and, hundred rupees or the claim for repayment is on such document being stamped not made within one year from the date on accordingly, the same and every proceeding which the suit, proceeding, appeal or cross relative thereto shall be as valid as if it had objection was settled by agreement. been properly stamped in the first instance. (2) The Government may, from time to time, 45. Amended document.— Where any such by order, provide for repayment to the document is amended in order merely to plaintiffs, petitioners, complainants under correct a mistake and to make it conform to section 138 of the Negotiable Instruments Act, the original intention of the parties, it shall not 1881 (Act No. 26 of 1881) appellants or be necessary to impose a fresh stamp. respondents of any part of the fee paid by them 46. Cancellation of stamp.— ( 1) No on plaints, petitions, complaints appeals or document requiring a stamp under this Act cross objections, in suits, complaints under shall be filed or acted upon in any proceeding section 138 of the Negotiable Instruments Act, in any Court or office until the stamp has been 1881 (Act No. 26 of 1881), proceedings or cancelled. appeals disposed of under such circumstances ---27--- and subject to such conditions as may be 51. Saving of fees to certain officers of High specified in the order. Courts.— Nothing in Chapters II and VII of this Act applies to the fees which any officer of the Explanation.— For the purpose of this High Court is allowed to receive in addition to section, effective hearing shall exclude the a fixed salary. dates when the appeal is merely adjourned without being heard or argued. 52. Saving as to stamp duties.— Nothing in this Act shall be deemed to affect the stamp 48. Admission in criminal cases of duties chargeable under any other law for the documents for which proper fee has not been time being in force relating to stamp duties. paid.— Whenever the filing or exhibition in a Explanation.— The Stamp duty shall have Criminal Court of a document in respect of the same meaning as provided under the which the proper fee has not been paid is, in Indian Stamp Act, 1899 (2 of 1899). the opinion of the presiding Judge, necessary to prevent a failure of justice, nothing 53. Power to make Rules.— (1) The contained in section 4 or section 6 shall be Government may, by notification in the Official deemed to prohibit such filing or exhibition. Gazette, make rules to carry out the purposes of this Act. 49. Sale of stamps.— (1) The Government may from time to time make rules for regulating (2) All rules made by the Government under the sale of stamps or e-payment to be used this Act shall be laid before House of the State under this Act, the persons by whom alone Legislature as soon as may be after they are such sale is to be conducted, and the duties made and shall be subject to such and remuneration of such persons. modifications as the State Legislature may make during the session in which they are so (2) All such rules shall be published in the laid or the session immediately following. Official Gazette, and shall thereupon have the force of law. 54. Repeal and savings.— The Court Fees Act, 1870 (Central Act 7 of 1870) in its (3) Any person appointed to sell stamps application to the State of Goa, is hereby who disobeys any rules made under this repealed: section, and any person not so appointed who sells or offers for sale only stamp, shall, on Provided that, such repeal shall not affect conviction, be punished with imprisonment for the previous operation of any of the laws so repealed and anything done or any action a term which may extend to three years or with taken (including any appointment, notification, fine which may extend to five thousand rupees order, rule, form, application, reference, notice, or with both. report or certificate made or issued) under any 50. Power to reduce or remit fees.— The such law shall, in so far as it is not inconsistent Government may, from time to time, by with the provisions of this Act, be deemed to notification in the Official Gazette, reduce or have been done or taken under the remit, in the whole or in any part of the State, corresponding provision of this Act and shall all or any of the fees mentioned in the continue to be in force accordingly, unless and Schedules hereto and may in like manner until superseded by anything done or any cancel or vary such order. action taken under this Act: ---28--- “SCHEDULE I” Ad valorem Fees Article number Proper fee (1) (2) (3) When the amount or value of the subject-matter Two hundred in dispute does not exceed one thousand rupees rupees. When such amount or value exceeds one Twelve rupees thousand rupees, for every one hundred rupees, or part thereof, in excess of one thousand rupees, upto five thousand rupees. When such amount or value exceeds five Fifteen rupees thousand rupees, for every hundred rupees, or part thereof, in excess, of five thousand rupees, upto ten thousand rupees. 1. Plaint, written statement When such amount or value exceeds ten Seventy five rupees pleading a set-off or counter thousand rupees, for every five hundred rupees, -claim or memorandum of or part thereof, in excess of ten thousand rupees, appeal (not otherwise upto twenty thousand rupees. provided for in this Act) or When such amount or value exceeds twenty One hundred of cross –objection presented thousand rupees, for every one thousand rupees, rupees to any Civil or Revenue or part thereof, in excess of twenty thousand Court except those rupees, upto thirty thousand rupees. mentioned in section 3. When such amount or value exceed thirty One hundred thousand rupees, for every two thousand rupees, rupees or part thereof, in excess of thirty thousand rupees, upto fifty thousand rupees. When such amount or value exceeds fifty One hundred and thousand rupees, for every five thousand rupees, fifty rupees or part thereof, in excess of fifty thousand rupees, upto one lakh rupees. When such amount or value exceeds one lakh Two hundred rupees, for every ten thousand rupees, or part rupees thereof, in excess of one lakh rupees, upto eleven lakh rupees. When such amount or value exceeds eleven lakhs One thousand and two rupees, for every one lakh rupees, or part thereof, hundred rupees in excess of eleven lakhs rupees.

Provided that, the maximum fee leviable on such plaint or memorandum of appeal shall be three lakh rupees. 2. Plaint in a suit for A fee of one half the possession under section amount prescribed in 6 of the Specific Relief Act, the scale under article 1963 (47 of 1963). 1 of this Schedule. 3. Application to the One half of fee on the Collector for reference to difference between the the Court under section 18 amount claimed by the of the Land Acquisition applicant and the ---27--- (1) (2) (3) Act, 1894 (1 of 1894) or to amount awarded by the authority under the Collector according section 64 of Right to to the scale under Fair Compensation and article 1 of this Transparency in Land Schedule, subject to a Acquisition, Rehabilitation minimum fee of fifty and Resettlement Act, 2013 rupees. (Act 30 of 2013). 4. Application for review of The fee leviable on the judgment, if presented on plaint or memorandum or after the ninetieth day of appeal. from the date of the decree. 5. Application for review of One-half of the fee judgment, if presented leviable on the plaint before the ninetieth day or memorandum of from the date of the decree. appeal. 6. Copy or translation of a When such judgment or order is passed by any Fifty rupees. judgment or order not Civil Court, other than a High Court or by the being, or having the force Presiding Officer of any Revenue Court or Office, of, a decree. or by any other Judicial or Executive Authority, When such judgment or order is passed by a One hundred rupees. High Court. 7. Copy of a decree or order When such decree or order is made by any Civil One hundred rupees having the force of a decree. Court other than a High Court, or by any Revenue Court When such decree or order is made by a District One hundred and fifty Court rupees. When such decree or order is made by a High Two hundred rupees. Court. 8. Copy of any document liable (a) When the Stamp duty chargeable on the The amount of the to stamp duty under the original does not exceed two hundred duty chargeable on Indian Stamp Act, 1899 (2 of rupees. the original. 1899), when left by any party to a suit or proceeding (b) In any other case. Five hundred rupees. in place of the original withdrawn 9. Copy of any revenue or For every three hundred and sixty words or Ten rupees. judicial proceeding or order fraction of three hundred and sixty words. 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. ---28--- (1) (2) (3) 10. Probate of a will or letters of When the amount or value of the property in Two and half per administration with or respect of which the grant of probate or letters is centum on such amount without will annexed made exceeds one thousand rupees, but does not or value. exceed ten thousand rupees. When such amount or value exceeds ten Three and half per thousand rupees, but does not exceed fifty centum on such amount thousand rupees. or value. When such amount or value exceeds fifty Five per centum on thousand rupees, but does not exceed two lakh such amount or value. rupees. When such amount or value exceeds two lakh Six per centum on rupees, but does not exceed three lakh rupees. such amount or value. When such amount or value exceeds three lakh Seven and half per rupees: centum on such amount or value, subject to the Provided that when, after the grant of a certificate maximum of seventy- under the Indian Succession Act, 1925 (Act 39 of five thousand rupees: 1925), or under any law for the time being in force, 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. 11. Certificate under the Indian In any case Two and half per Succession Act, 1925 (Act 39 centum on the amount of 1925). or value of any debt or security specified in the certificate under Part X section 374 of the Act, and three and half per centum on the amount or value of any debt or security to which the certificate is extended under sec- tion 376 of the Act. Note: (1) The amount of a debt is its amount including interest, on the day on which the inclusion of the debt in the certificate is applied for, so far as such amount can be ascertained. (2) Whether or not any power with respect to a security specified in a certificate has been conferred under the Act, and, where such a power has been so conferred, whether the power is for the receiving of interest or dividends on, or for the negotiation or transfer of, the security, or for both purposes, the value of the security is its market-value on the day on which the inclusion of the security in the certificate is applied for, so far as such value can be ascertained. 12. An application or petition One half of ad valorem made by any assessee to the fee leviable on the High Court under section amount in dispute 256 of the Income Tax Act, namely, the difference 1961 (43 of 1961). between the amount of ---27--- (1) (2) (3) tax actually assessed and the amount of tax admitted by the asses- see as payable by him subject to minimum fee of one hundred twenty five rupees. 13. Application or petition (A) When the amount of cheque Two hundred rupees. containing complaint or does not exceed ten charge of an offence under thousand rupees. section 138 of the Negotiable (B) When the amount of cheque Two hundred rupees Instruments Act, 1881 (Act does exceed ten thousand for every ten thousand No. 26 of 1881). rupees. rupees or part thereof subject to the maxi- mum of rupees one lakh fifty thousand. Table of rates of ad valorem fees leviable on the institution of suits When the amount or value of the But does not exceed Proper fee subject matter exceeds (1) (2) (3) Rs. Rs. Rs. …. 1,000 200 1,000 1,100 212 1,100 1,200 224 1,200 1,300 236 1,300 1,400 248 1,400 1,500 260 1,500 1,600 272 1,600 1,700 284 1,700 1,800 296 1,800 1,900 308 1,900 2,000 320 2,000 2,100 332 2,100 2,200 344 2,200 2,300 356 2,300 2,400 368 2,400 2,500 380 2,500 2,600 392 ---28--- (1) (2) (3) Rs. Rs. Rs. 2,600 2,700 404 2,700 2,800 416 2,800 2,900 428 2,900 3,000 440 3,000 3,100 452 3,100 3,200 464 3,200 3,300 476 3,300 3,400 488 3,400 3,500 500 3,500 3,600 512 3,600 3,700 524 3,700 3,800 536 3,800 3,900 548 3,900 4,000 560 4,000 4,100 572 4,100 4,200 584 4,200 4,300 596 4,300 4,400 608 4,400 4,500 620 4,500 4,600 632 4,600 4,700 644 4,700 4,800 656 4,800 4,900 668 4,900 5,000 680 5,000 5,100 695 5,100 5,200 710 5,200 5,300 725 5,300 5,400 740 5,400 5,500 755 5,500 5,600 770 5,600 5,700 785 ---27--- (1) (2) (3) Rs. Rs. Rs. 5,700 5,800 800 5,800 5,900 815 5,900 6,000 830 6,000 6,100 845 6,100 6,200 860 6,200 6,300 875 6,300 6,400 890 6,400 6,500 905 6,500 6,600 920 6,600 6,700 935 6,700 6,800 950 6,800 6,900 965 6,900 7,000 980 7,000 7,100 995 7,100 7,200 1,010 7,200 7,300 1,025 7,300 7,400 1,040 7,400 7,500 1,055 7,500 7,600 1,070 7,600 7,700 1,085 7,700 7,800 1,100 7,800 7,900 1,115 7,900 8,000 1,130 8,000 8,100 1,145 8,100 8,200 1,160 8,200 8,300 1,175 8,300 8,400 1,190 8,400 8,500 1,205 8,500 8,600 1,220 8,600 8,700 1,235 8,700 8,800 1,250 ---28--- (1) (2) (3) Rs. Rs. Rs. 8,800 8,900 1,265 8,900 9,000 1,280 9,000 9,100 1,295 9,100 9,200 1,310 9,200 9,300 1,325 9,300 9,400 1,340 9,400 9,500 1,355 9,500 9,600 1,370 9,600 9,700 1,385 9,700 9,800 1,400 9,800 9,900 1,415 9,900 10,000 1,430 10,000 10,500 1,505 10,500 11,000 1,580 11,000 11,500 1,655 11,500 12,000 1,730 12,000 12,500 1,805 12,500 13,000 1,880 13,000 13,500 1,955 13,500 14,000 2,030 14,000 14,500 2,105 14,500 15,000 2,180 15,000 15,500 2,255 15,500 16,000 2,330 16,000 16,500 2,405 16,500 17,000 2,480 17,000 17,500 2,555 17,500 18,000 2,630 18,000 18,500 2,705 18,500 19,000 2,780 19,000 19,500 2,855 ---27--- (1) (2) (3) Rs. Rs. Rs. 19,500 20,000 2,930 20,000 21,000 3,030 21,000 22,000 3,130 22,000 23,000 3,230 23,000 24,000 3,330 24,000 25,000 3,430 25,000 26,000 3,530 26,000 27,000 3,630 27,000 28,000 3,730 28,000 29,000 3,830 29,000 30,000 3,930 30,000 32,000 4,030 32,000 34,000 4,130 34,000 36,000 4,230 36,000 38,000 4,330 38,000 40,000 4,430 40,000 42,000 4,530 42,000 44,000 4,630 44,000 46,000 4,730 46,000 48,000 4,830 48,000 50,000 4,930 50,000 55,000 5,080 55,000 60,000 5,230 60,000 65,000 5,380 65,000 70,000 5,530 70,000 75,000 5,680 75,000 80,000 5,830 80,000 85,000 5,980 85,000 90,000 6,130 90,000 95,000 6,280 95,000 1,00,000 6,430 ---28--- and the fee increases at the rate of rupees 200 for every rupees 10,000 or part thereof upto rupees 11,00,000 and over rupees 11,00,000 at the rate of rupees 1,200 for every rupees 1,00,000 or part thereof, upto a maximum fee of rupees 31,230, for example:— Rs. Rs. 1,00,000 6,430 2,00,000 8,430 3,00,000 10,430 4,00,000 12,430 5,00,000 14,430 6,00,000 16,430 7,00,000 18,430 8,00,000 20,430 9,00,000 22,430 10,00,000 24,430 11,00,000 26,430 12,00,000 27,630 13,00,000 28,830 14,00,000 30,030 15,00,000 31,230 “SCHEDULE II” Fixed Fees Article number — Proper fee (1) (2) (3) 1. Application or petition (a) When presented to any officer of the Customs Five rupees. or Excise Department or to any Magistrate by any person having dealings with the Government, and when the subject-matter of such application relates to exclusively to those dealings; or when presented to any officer of land Five rupees. revenue by any person holding temporarily settled land under direct engagement with Government, and when the subject-matter of the application or petition relates exclusively to such engagement; or when presented to any Municipal Five rupees. Council/Commissioner under any Act for the time being in force for the conservancy or improvement of any place, if the application or petition relates solely to such conservancy or improvement. ---27--- (1) (2) (3) or when presented to any Civil Court other Five rupees. than a principal Civil Court of original jurisdiction or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of the subject- matter is less than fifty rupees; or when presented to any Civil, Criminal or Five rupees. Revenue Court or to any Board or Executive Officer for the purpose of obtaining a copy or translation of any judgement, decree or order passed by such Court, Board or Officer or of any other document on record in such Court or office. . (b) When containing a complaint or charge of Five rupees. any offence other than the offence under the Negotiable Instruments Act, 1881 (Act No. 26 of 1881); or when presented to a Civil, Criminal or Five rupees. Revenue Court or to a Collector, or any revenue officer having jurisdiction equal or subordinate to a Collector, or to any Magistrate in his executive capacity, and not otherwise provided for by this Act; or to deposit in Court revenue or rent; Five rupees. or for determination by a Court of the Five rupees. amount of compensation to be paid by landlord to his tenant. (c) When presented to a Chief Commissioner or Thirty rupees. other Chief Controlling Revenue or Executive Authority, or to a Commissioner of Revenue or Circuit, or to any chief officer charged with the executive administration of a division and not otherwise provided by this Act. (d) When presented to any competent authority Twenty rupees. for the purpose of obtaining a certificate of domicile. (e) When presented to the High Court,— (i) for direction, order or writ under article Two hundred and 226 of the Constitution of India for the fifty rupees. enforcement of any of the fundamental rights conferred by Part III of the Constitution of India or for the exercise of its jurisdiction under article 227 thereof. (ii) in any other case not otherwise Three hundred provided for by this Act. rupees. ---28--- (1) (2) (3) 2. Application to any Civil When the Court grants the application and is of Fifty rupees. Court that records may be opinion that the transmission of such records In addition to any fee called for from another involves the use of the post. levied on the Court. application under clause (a), clause (b) or clause (d) of article 1 of this Schedule. 3. Application for leave to —do— Five rupees. sue as a pauper 4. Application for leave to (a) When presented to a District Court. Ten rupees. appeal as a pauper. (b) When presented to a Commissioner or a Twenty rupees. High Court. 5. Revision application Twenty-five rupees. when presented to the High Court under section 115 of the Code of Civil Procedure, 1908 (5 of 1908). 6. Plaint or memorandum of Twenty-five rupees. appeal in a suit to obtain possession under the Goa Mamlatdar’s Court Act, 1966 (Act 9 of 1966). 7. Plaint or memorandum of Twenty rupees. appeal in a suit to establish or disprove a right of occupancy. 8. Bail bond or other Fifty rupees. instrument of obligation given in pursuance of an order made by a Court or Magistrate under any section of the Bharatiya Nagrik Suraksha Sanhita (Central Act No. 46 of 2023) or the Code of Civil Procedure, 1908 (5 of 1908), and not otherwise provided for by this Act. 9. Undertaking under Fifty rupees. section 49 of the Indian Divorce Act, 1869 (4 of 1869) or under any corresponding other law for time being in force. ---27--- (1) (2) (3) 10. Wakalatnama When presented for the conduct of any one case,— (a) to any Civil or Criminal Court other than Ten rupees. 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) below. (b) to a Commissioner or Revenue, Circuit Twenty rupees. or Customs, or to any Officer charged with the executive administration of a Division, not being the Chief Revenue or Executive Authority. (c) to a High Court, Chief Commissioner, or Thirty rupees. other Chief Controlling Revenue or Executive Authority. 11. Memorandum of appeal (a) to any Civil Court other than a High Twenty rupees. when the appeal is not court, or to any Revenue Court, or Executive from a decree or an order officer other than the High Court or Chief having a force of decree, Controlling Revenue or Executive Authority. and is presented,— (b) to a High Court or Chief Commissioner Thirty rupees. or other Chief Controlling Executive or Revenue Authority. 12. Caveat (i) when presented to the High Court. One hundred rupees. (ii) When presented to the Court other than Fifty rupees. High Court 13. Application for permi- Fifty rupees. ssion to cut timber in Government forest or otherwise relating to such forest. 14. Memorandum of appeal (i) Government where no fees has been One hundred rupees. presented to,— prescribed under any relevant law. (ii) any forest officer where such appeal is Fifty rupees. provided for, by or under the Indian Forest Act, 1927 (16 of 1927) or any corresponding law in force, where no specific fee is specified. 15. Plaint or memorandum of appeal in each of the following Suits:- (i) to alter or set aside a One thousand rupees. summary decision or order of any of the Civil Courts not established by Letters Patent or of any Revenue Court; ---28--- (1) (2) (3) (ii) to alter or cancel Five hundred rupees. any entry in a register of the names of proprietors of revenue- paying estates; (iii) to obtain a Five hundred rupees. declaratory decree where no consequen- tial relief is prayed; (iv) to set aside an Five hundred rupees. award; (v) to set aside an Five hundred rupees. adoption; (vi) every other suit One thousand rupees. 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. 16. Agreement in writing Two hundred rupees. stating a question for the opinion of the Court under the Code of Civil Procedure, 1908 (5 of 1908). 17. Every petition under Five hundred rupees. the Indian Divorce Act, 1869 (4 of 1869), except petitions under section 144 of the same Act, and every memorandum of appeal under section 55 of the same Act. 18. Appeal to High Court Ten thousand rupees. under section 260A of the Income-Tax Act, 1961 (Central Act 43 of 1961). 19. Every Petition, procee- Five hundred rupees. ding or misc civil application under the Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 (Goa Act 23 of 2016). ---27--- SCHEDULE III (See section 32) 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 and credits of (or Administration of the property), 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 truly set forth in Annexure A to this affidavit all the property and credit 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 also truly set forth in Annexure-B all the items I am by law allowed to deduct. 3. I further say that the said assets, exclusive only of such 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 Valuation of the Movable and Immovable Property of the Deceased Rs. Cash in the house and at the banks, household goods, wearing apparel, books, plate, jewels, etc. … …. … .. (State estimated value according to best of Executor’s or Administrator’s belief). Property in Government securities transferable at the Public Debt Office. … …. … .. (State description and value at the price of the day; also the interest separately, calculating it to the time of making the application). Immoveable property consisting of (State description, giving, in the case of houses the assessed … …. … .. value, if any, and the number of years’ assessment the market-value is estimated at, and in the case of land, the area, the market–value and all rents that have accrued). Leasehold property … …. … .. (If the deceased held any leases for years determinable, state the number of years’ purchase the profit rents are estimated to be worth and the value of such, inserting separately arrears due at the date of death and all rents received or due since that date to the time of making the application). Property in public companies … …. … .. (State the 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 out on mortgage and other securities, such as bonds, mortgages, bills, notes and other securities for money … …. … .. (State the amount of the whole; also the interest separately, calculating it to the time of making the application). Books-debts … …. … .. (other than bad). ---28--- 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. Rs. 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 : Secretariat, SANDIP JACQUES, Porvorim, Goa. Secretary to the Government of Goa, 2nd September, 2024. Law Department (Legal Affairs). ___________________