The Gujarat Court-fees Act, 2004

 

 

 

 

GOVERNMENT OF GUJARAT 

 

 

 

LEGISLATIVE AND PARLIAMENTARY 

AFFAIRS DEPARTMENT 

 

 

THE GUJARAT COURT-FEES ACT, 2004. 

 

 

(GUJARAT ACT NO. 04 OF 2004) 

 

[As modified upto 31st January, 2024.] 

 

[2024] 

 

 



 



 

 

 

 

 

GOVERNMENT OF GUJARAT 

 

 

 

LEGISLATIVE AND PARLIAMENTARY 

AFFAIRS DEPARTMENT 

 

 

 

THE GUJARAT COURT-FEES ACT, 2004. 

 

 

(GUJARAT ACT NO. 04 OF 2004) 

 

[As modified upto 31st January, 2024.] 

 

[2024] 

GCPG-H-153-06-2023-SSD 



 

 

© 

 

 

 

 

GOVERNMENT CENTRAL PRESS, GANDHINAGAR. 

 

 

 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. [i] 

THE GUJARAT COURT-FEES ACT, 2004. 

            

 

 CONTENTS  

PREAMBLE 

Sections. 

 PAGE 

NO. 

 CHAPTER I 

PRELIMINARY 

 

1. Short title, extent, commencement and application. 1 

2. Definitions. 1 

 CHAPTER II 

COMPUTATION OF FEES 

 

3. Levy of Fees in High Court on its original side. 2 

4. Fees on documents filed, etc. in courts or in public offices. 2 

5. Procedure in case of difference as to necessity or amount of fee. 2 

6. Computation of fees payable in certain suits. 2 

7. Fee on memorandum of appeal against order or award relating to 

compensation in certain cases. 

7 

8. Inquiry to valuation of suits. 7 

9. Investigation to ascertain proper valuation. 7 

10. Power of persons making inquiry under section 8 and 9. 7 

11. Costs of inquiry as to valuation and refund of excess fee. 8 

12. Appointment of inspecting officers and recovery in cases 

reported by them. 

8 

13. Taxing of Court-fees and their recovery in suits for mense profits 

or amount. 

8 

14. Decision of questions as to valuation. 9 

15. Refund of fee paid on memorandum of appeal. 9 

16. Refund of fee on application or review of judgment. 9 

17. Refund where Court reverses or modifies its former decision on 

ground of mistake. 

9 

 



[ii] The Gujarat Court-Fees Act, 2004.            [ 2004: Guj.4 

 

18. Multifarious suits. 10 

19. Written examinations of complainants. 10 

20. Exemption of certain documents. 10 

   

 CHAPTER III 

PROBATES, LETTERS OF ADMINISTERATION AND 

CERTIFICATES OF ADMINISTRATION 

 

   

21. Relief where too high a court-fees has been paid. 11 

22. Relief when debts due from a deceased person have been paid out 

of his estate. 

12 

23. Relief in case of several grants. 12 

24. Probates declared valid as to trust property though not covered by 

court-fees. 

12 

25. Provisions for case where too law a court-fee has been paid on 

probates, etc. 

12 

26. Administration to give proper security before letters stamped 

under section 25. 

13 

27. Executors, etc. not paying full court-fee on probates, etc. within 

six months after discovery of under payment. 

13 

28. Notice of applications for probate or letters of administration be 

given to Revenue authorities, and procedure thereon. 

13 

29. Payment of court-fee in respect of probate and letters of 

administration. 

14 

30. Recovery of penalties, etc. 14 

31. Sections 4 and 40 not to apply to probates or letters of 

administration. 

14 

   

 CHAPTER IV 

PROCESS FEES 

 

32. [Deleted]. 14 

33. Tables of process fees. 14 

34. Number of peons in District and subordinate Courts. 14 

35. Number of peons in Revenue Courts. 14 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. [iii] 

 CHAPTER V 

MODE OF LEVYING FEES 

 

36. Rate of fee in force on date of presentation of document to be 

applicable. 

15 

37. Collection of fees2[**]. 15 

38. Stamps to be impressed or adhesive. 15 

39. Powers of State Government to make rules. 15 

40. Stamping documents inadvertency received. 16 

41. Amended documents. 16 

42. Cancellation of stamps. 16 

   

 CHAPTER VI 

MISCELLANEOUS 

 

43. Repayment of fee in certain circumstances. 16 

44. Admission in criminal cases of documents for which proper fee 

has not been paid. 

17 

45. Sale of stamps. 17 

46. Power to reduce or remit fees. 
17 

47. Saving of fees to certain officers of High Court. 
17 

48. Saving as so stamp duties. 
17 

49. Repeal and savings. 
17 

50. Amendment of Suits Valuation Act, 1887. 17 

51. Rules made by Government to be laid before State Legislature. 17 

 Schedule I 18 

 Schedule II 25 

 Schedule III 35 

 



[iv] The Gujarat Court-Fees Act, 2004.            [ 2004: Guj.4 

 
 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          1 

GUJARAT ACT NO. 04 OF 2004. 1* 
THE GUJARAT COURT-FEES ACT, 2004. 

[6th March, 2004.] 

Amended by Guj. 06 of 2014. 

Amended by Guj. 10 of 2015. 

Amended by Guj. 14 of 2016. 

 

AN  ACT 

 

to consolidate and amend the law relating to fees in the courts and public 

offices and fees taken in respect of certain matters in the State of Gujarat, other than 

fees falling under entries 77 and 96 of List I in the Seventh Schedule to the 

Constitution of India. 

 

It is hereby enacted in the Fifty-fifth Year of the Republic of India as 

follows :- 
 

 

CHAPTER I 

PRELIMINARY 

 

1. (1) This Act may be called the Gujarat Court-fees Act, 2004. 

(2)  It extends to the whole of the State of Gujarat. 

(3) It shall come into force on such date as the State Government may, by 

notification in the Official Gazette, appoint. 

(4)  The provisions of this Act shall not apply to fees or stamps relating to 

documents presented or to be presented before any officer serving under the Central 

Government. 

(5)  In the absence of any specific provision to the contrary, nothing in this Act shall 

affect any special law now in force relating to fees taken in the courts and public offices. 

2. In this Act, unless the context otherwise requires, - 

(a) “Chief Controlling Revenue Authority" means such officer, as the State 

Government may by notification in the Official Gazette, appoint in this behalf for 

the whole or any part of the State of Gujarat; 

(b) "Collector" includes any officer authorised by the Chief Controlling 

Revenue Authority to perform the functions of a Collector under this Act; 

____________________________________________________________________ 
*  This Act was asserted to by the Governor on the 4th March, 2004. 

1.  For Statement of objects and Reasons, see Gujarat Government Gazette, Extra Ordinary, Part-V dated 17th February, 2004, 

P-.4-1- to 4-50. 

Definitions 

Short title, extent, 

commencement 

and application. 



2 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
 1[(bb) "e-payment" means payment or refund of court-fees under this Act by 

electronics mode or a system devised for that purpose, in the manner as may be 

prescribed.] 

(c) "Plaint" includes a written statement pleading a set off or counter claim. 

CHAPTER II 

COMPUTATION OF FEES 

3. The fees payable for the time being to the clerks and officers (other than the 

sheriffs and attorneys) of the High Court;  

or chargeable in that Court under Article 10 of the First Schedule, and Articles 

11, 14, 17, 20 and 21 of the Second Schedule annexed to this Act;  

 shall be collected in the manner hereinafter appearing.  

4. No document of any of the kinds specified as chargeable in the First or 

Second Schedule annexed to this Act shall be filed, exhibited or recorded in any 

Court of Justice, or shall be received or furnished by any public officer, unless in 

respect of such document there has been paid a fee of an amount not less than that 

indicated by either of the said Schedules as the proper fee for such document. 

5. (1) When any difference arises between the officer whose duty is to see that 

any fee is paid under this Act 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 the High 

Court, be referred to the taxing officer, whose decision thereon shall be final, subject 

to revision, on an application, made within sixty days from the date of the decision, 

by the suitor or attorney or pleader or such officer as may be appointed in this behalf 

by the State Government, by the Chief Justice or by such Judge of the High Court as 

the Chief Justice shall appoint either generally or specially in this behalf. The Chief 

Justice shall declare the taxing officer within the meaning of this sub-section.  

(2) When any such difference arises in the Ahmedabad City Civil Court, the 

question shall be referred to the Registrar of the City Civil Court, whose decision shall be 

final, subject to revision, on an application, made within sixty days from the date of the 

decision, by the party concerned or such officer as may be appointed in this behalf by the 

State Government, by the Principal Judge or such other Judge of the said Court as the 

Principal Judge shall appoint either generally or specially in this behalf. 

(3) When such difference arises in any other Court, the question shall be 

referred to the Judge presiding over such Court for final decision.  

6. The amount of fees payable under this Act in the suits next hereinafter 

mentioned shall be computed as follows:-  

(1) 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.  

(2) In suits for maintenance (with or without a prayer for the creation of a 

charge), and for annuities or other sums payable periodically according to the value of 

____________________________________________________________________ 
1. Clause (bb) was inserted by Guj 10 of 2015, s.2. 

Levy of fees in 

High Court on 

its original side. 

Fees on 

documents field, 

etc. in courts or 

in public offices. 

Procedure in 

case of 

difference as to 

necessity or 

amount of fee. 

Computation of 

fees payable in 

certain suits. 

for money. 

for maintenance 

and annuities. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          3 

the subject matter of the suit, and such value shall be deemed to be, in the case of a 

suit for maintenance, the amount claimed to be payable for one year and in any other 

case, ten times such amount:  

Provided that if in a suit for maintenance, the plaintiff obtains a decree for 

maintenance, the defendant shall be liable to make good the deficit, if any, between 

the fee payable on ten times the amount awarded for one year and the fee already paid 

by the plaintiff; and the amount of such deficit shall, without prejudice to any other 

mode of recovery, be recoverable as an arrear of land revenue. 

(3) (a) In suits for movable property other than money, where the subject 

matter has a market value according to such value at the date of presenting the plaint;  

(b) in suits for declaration to obtain adjudication against recovery of money 

from the plaintiff, whether the recovery is as land revenue or arrears of land revenue 

or tax or duty or cess or fee or fine or penalty or under any decree or order of a court 

or any certificate or award other than under the Arbitration and Conciliation Act, 

1996, or in any other manner, one-fourth of the ad valorem fee leviable on the amount 

sought to be recovered according to the scale prescribed under Article 1 of Schedule I 

with a minimum fee of thirty rupees:  

Provided that when in addition to any consequential relief other than 

possession is sought, the amount of fee shall be one-half of the ad valorem fee on the 

amount sought to be recovered: 

Provided further that when the consequential reliefs sought also include a relief 

for possession, the amount of fee shall be the full ad valorem fee on the amount 

sought to be recovered;  

(c) in suits for declaration similar to those falling under sub-clause (b) in respect of 

movable property, one-fourth of the ad valorem fee leviable on the value of the movable 

property subject to the minimum fee as under sub-clause (b):  

Provided that when in addition to any consequential relief other than 

possession is sought, the amount of fee shall be one-half of the ad valorem fee 

leviable on the value of such property:  

Provided further that when the consequential reliefs also sought include a relief for 

possession, the amount of fee shall be the full ad valorem fee leviable on such value;  

(d) in suits for declaration of the status of plaintiff, to which remuneration, 

honorarium, grant, salary, income, allowance or return is attached, one-fourth of the 

ad valorem fee leviable on the emoluments or value of return for one year:  

Provided that when in addition to any consequential relief other than 

possession is sought, the amount of fee shall be one-half of the ad valorem fee on 

such emoluments or value of return:  

Provided further that when the consequential reliefs sought also include a relief 

for possession, the amount of fee shall be the full of the ad valorem fee on such 

emoluments or value of return.  

for other 

movable 

property having 

a market value. 

against  

recovery of  

any money  

due as  

a tax, etc. 

26 of 1996. 

similar claim in  

respect of movable 

property. 

for status 

with  

monetary 

attribute. 



4 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

(4) In suits for declaration in respect of ownership or nature of tenancy, title, 

tenure, right, lease, freedom, or exemption from, or non-liability to, attachment with 

or without sale or other attributes, of immovable property, such as a declaration that 

certain land is personal property of the Ruler of any former Indian State or public 

trust property or property of any class or community, one-fourth of the ad valorem fee 

leviable for a suit for possession on the basis of title of the subject matter, subject to a 

minimum fee of forty rupees:  

Provided that if the question is of attachment with or without sale, the amount 

of fee shall be the ad valorem fee according to the value of the property sought to be 

protected from attachment with or without sale or the fee of thirty rupees, whichever 

is less: 

Provided further that, where the defendant is or claims under or through a 

limited owner, the amount of fee shall be one-sixth of such ad valorem fee, subject to 

the minimum fee specified above:  

Provided also that, in any of the cases falling under this clause except its first 

proviso, when in addition to any consequential relief other than possession is sought, 

the amount of fee shall be one-half of the ad valorem fee and when the consequential 

relief sought also include a relief for possession, the amount of fee shall be the full  

ad valorem fee.  

(5) In suits for declaration of easement or right to benefit arising out of 

immovable property, with or without an injunction or other consequential relief, the 

amount of fee shall be as shown in the Table below: -  

TABLE 

 Area 

1 

Fee 

2 

(a) The area within the limits of the 

Municipal Corporation.  

One-fourth of the ad valorem fee leviable for a 

suit for possession of the servient tenement or 

the dominant tenement, whichever is less 

subject to a minimum fee of thirty rupees. 

(b) Area within the limits of 

Municipality. 

One-sixth of the ad valorem fee leviable for a 

suit for possession of the servient tenement or 

the dominant tenement, whichever is less, 

subject to a minimum fee of thirty rupees. 

(C) Any other area in the State of 

Gujarat. 

Thirty rupees. 

(6) In suits for declaration of status to which no direct monetary attribute is 

attached such as a declaration that the plaintiff is a married husband or wife of the 

defendant or divorced husband or wife of the defendant or a declaration about 

legitimacy of children or about citizenship rights or about an adoption - Sixty rupees: 

Provided that where injunction or other consequential relief is also sought in 

such case, the amount of fee shall be one hundred rupees.  

(7) In suits for declaration of a charge in favour of the plaintiff on movable or 

immovable property, one-half of the ad valorem fee payable on the charge amount:  

for  

ownership  

etc., for  

immovable 

property etc. 

declaration 

for 

easements, 

etc. 

for charge 

on property. 

for other  

status 

without 

monetary 

attribute. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          5 

Provided that where injunction or other consequential relief is also sought in 

such cases, the amount of fee shall be the full ad valorem fee payable on the charge 

amount.  

(8) In suits for declaration in respect of periodical charge or money return in 

favour of or against the plaintiff, one-half of the ad valorem fee payable on the charge 

for five years if the charge is annual and on the charge for one year if the period of the 

charge is less than one year.  

(9) In suits for declaration that any sale or contract for sale or termination of 

the contract for sale of any moveable or immoveable property is void, one-half of the 

ad valorem fee leviable on the value of the property.  

(10) In suits for declaration that any proceedings for compulsory acquisition of 

any moveable or immoveable property are void, one-half of the ad valorem fee 

leviable on the value of the property.  

(11) In suits for a accounts according to the amount at which the relief sought 

is valued in the plaint or memorandum of appeal, subject to the provisions of section 

8 and subject to a minimum fee of one hundred rupees.  

(12) In suits where declaration is sought, with or without injunction or other 

consequential relief and the subject matter in dispute is not susceptible of monetary 

evaluation and which are not otherwise provided for by this Act - one hundred rupees,  

In all suits under sub-clauses (b), (c) and (d) of clause (3) and clauses (4) to 

(11), the plaintiff shall state the amount at which he values the relief sought, with the 

reasons for the valuation.  

(13) In suits for the possession of land, houses and gardens according to the 

value of the subject matter; and such value shall be deemed to be, where the subject 

matter is a house or garden according to the market value of the house or garden and 

where the subject matter is land, and 

(a) where the land is held on settlement for a period not exceeding 

thirty years and pays the full assessment to Government -- a sum equal to 

twenty times the survey assessment; 

(b) where the land is held on a permanent settlement, or on a  

settlement for any period exceeding thirty years, and pays the full assessment 

to Government -- a sum equal to forty times the survey assessment; and 

(c) where the whole or any part of the annual survey assessment is 

remitted a sum computed under sub-clause (a) or sub-clause (b), as the case may 

be, in addition to forty times the assessment, or the portion of assessment, so 

remitted. 

(14) In suits to enforce a right of pre-emption according to the value (computed 

in accordance with the clause (13)) of the land, house or garden in respect of which 

the right is claimed. 

(15) In the suits for partition and separate possession of a share of joint family 

property or of joint property, or to enforce a right to a share in any property on the 

ground that it is joint family property or joint property whether or not, the plaintiff  

is in actual or constructive possession of the property of which he claims to be a  

for 

periodical 

money 

returns. 

for 

avoidance of sale, 

contract for sale, 

etc. 

for 

avoidance of 

aquisition 

procedings. 

for accounts. 

  

for other 

declarations. 

for possession  

of lands, houses 

and gardens. 

to enforce a 

right of  

pre-emption. 

for share  

in joint 

property. 



6 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
co-parcener or co-owner according to the value of the share in respect of which the 

suit is instituted.  

Explanation. - For the purposes of this clause, if the property in which a share 

is claimed consists of or includes any land assessed to land revenue for the purpose of 

agriculture; the value of such land shall be deemed to be the value as determined 

under clause (13). 

(16) In suits for the interest of an assignee of land revenue, thirty times his net 

profits as such for the year next before the date of presenting the plaint.  

(17) 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.  

(18) In suits against a mortgagee for the recovery of the property mortgaged, 

and in suits by a mortgagee to foreclose the mortgage, 

or when the mortgage is made by conditional sale, to have the sale declared  

absolute – 

according to the principal money expressed to be secured by the instrument of 

mortgage. 

(19)  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 property in 

dispute.  

(20) 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, 

(d) for the recovery of immovable property from a tenant, including a 

tenant holding over after the determination of a tenancy, 

(e) to contest a notice of ejectment, 

(f) to recover the occupancy of immovable property from which a tenant 

has been illegally ejected by the landlord, and 

(g) for abatement of rent— 

for interest  

of assignee  

of land  

revenue. 

to set  

aside an 

attachment. 

to redeem. 

for specific 

performance. 

between 

landlord and 

tenant 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          7 

according to the amount of the rent of the immovable property to which 

the suit refers, payable for the year next before the date of presenting the 

plaint. 

7. (1) The amount of fee payable under this Act on a memorandum of appeal 

against an order having the force of a decree relating to compensation under any Act 

for the time being in force for the acquisition of land for public purposes shall be 

computed according to the difference between the amount awarded and the amount 

claimed by the appellant. 

(2) The amount of fee payable under this Act on a memorandum of appeal 

against an award of a Claims Tribunal preferred under section 173 of the Motor 

Vehicles Act, 1988, shall be computed as follows: - 

(i) if such appeal is preferred by the insurer or owner of the motor vehicle, 

the full ad valorem fee leviable on the amount at which the relief is valued in the 

memorandum of appeal according to the scale prescribed under Article I of 

Schedule I; 

(ii) if such appeal is preferred by any other person - one-half of the ad 

valorem fee leviable on the amount at which the relief is valued in the 

memorandum of appeal according to the said scale: 

 Provided that if such person succeeds in the appeal, he shall be liable to 

make good the deficit, if any, between the full ad valorem fee payable on the relief 

awarded in the appeal according to the said scale and the fee already paid by him; and 

the amount of such deficit shall, without prejudice to any other mode of recovery, be 

recoverable as an arrear of land revenue. 

8. If the Court is of opinion that the subject matter of any suit has been 

wrongly valued or if an application is made to the Court for the revision of any 

valuation made, the Court may determine the correct valuation by holding such 

inquiry as it thinks fit for such purpose, and revise the valuation. 

9. (1) For the purpose of an inquiry under section 8, the Court may depute, or 

issue a commission to, any suitable person to make such local or other investigation 

as may be necessary and to report thereon to the Court. Such report and any evidence 

recorded by such person shall be evidence in the inquiry. 

(2) The Court may, from time to time direct such party to the suit as it thinks fit 

to deposit such sum as the Court thinks reasonable as the costs of the inquiry, and if 

the costs are not deposited within such time as the Court shall fix may, 

notwithstanding anything contained in any other Act, reject the plaint or, as the case 

may be the appeal, if such party is the plaintiff or the appellant and, in any other case, 

may recover the costs as a public demand: 

Provided that when any plaint or appeal is rejected under this section, the 

court-fees already paid shall not be liable to be refunded. 

10. (1) The Court, when making an inquiry under section 8 and any person 

making an investigation under section 9 shall have respectively for the purposes of 

such inquiry or investigation, the powers vested in a Court under the Code of Civil 

Procedure, 1908, in respect of the following matters, namely:- 

Fee on  

memorandum  

of appeal  

against order  

of award relating 

to compensation  

in certain  

cases. 

59 of 1988. 

Inquiry to 

valuation of 

suits. 

Investigation 

to ascertain 

proper 

valuation. 

Power of 

persons  

making  

inquiry  

under 

sections  

8 and 9. 

5 of 1908. 



8 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
(a) enforcing the attendance of any person and examining him on oath or 

affirmation; 

(b) compelling the production of documents or material objects; 

(c) issuing commissions for the examination of witnesses; 

(d) taking or receiving evidence on affidavits. 

     (2) An inquiry or investigation referred to in sub-section (1) shall be deemed to 

be a judicial proceeding within the meaning of sections 193 and 228 of the Indian 

Penal Code. 

11. If in the result of an inquiry under section 8, the Court finds that the subject 

matter of the suit has been undervalued, the Court shall order the party responsible 

for the under valuation to pay the costs of the inquiry. 

If in the result of such inquiry, the Court finds that the subject matter of the suit 

has not been undervalued, the Court may, in its discretion, order that such costs shall 

be paid by the Government or by any party to the suit at whose instance the inquiry 

has been undertaken and if any amount exceeding the proper amount of fee has been 

paid shall refund the excess amount so paid. 

12. (1) The State Government may appoint generally, or in any case, or for any 

specified class of cases, in any local area, one or more officers to be called inspecting 

officers. 

(2) The inspecting officer may, subject to the control of the Court concerned, 

examine the records of any case which is pending or has been disposed of, with a 

view to finding out whether proper fees have been paid therein. 

(3) If on such examination, the inspecting officer finds that the fee payable 

under this Act, on any document filed, exhibited or recorded in such case, has not 

been paid or has been insufficiently paid, he shall report the fact to the presiding 

officer of the court. 

(4) Such presiding officer, after satisfying himself of the correctness of such 

report, shall record a provisional finding that the proper fee has not been paid and 

determine the amount of the fee payable and such further sum as he thinks reasonable 

as the costs of the inquiry and the person from whom the fee or the difference thereof, 

if any, and the costs shall be recoverable. 

(5) After recording the finding under sub-section (4), the presiding officer shall 

issue a notice to the person referred to in that sub-section to show cause as to why he 

should not be ordered to pay the fee and the costs determined thereunder, and if sufficient 

cause is not shown, the presiding officer shall confirm the finding and make an order 

requiring such person to pay the proper fee and the cost before a specified date. 

(6) If such person fails to pay the fee and the costs in accordance with the 

provisions of sub-section (5), they shall, on the certificate of such presiding officer, 

be recoverable as an arrears of land revenue. 

13. (1) In a suit or proceeding the difference, if any, between the fee actually 

paid and the fee which would have been payable, on delivery of judgment, be taxed 

by the court and shall be leviable from the plaintiff and if not paid by him within 

thirty days from the date of the judgment be recoverable according to the law and 

under the rules for the time being in force for the recovery of an arrears of land 

revenue. 

45 of 1860. 

Costs of 
inquiry as to 
valuation and 
refund of 
excess fee. 

 

Appointment  

of inspecting 

officers and 

recovery in 

cases  

reported by 

them. 

Taxing of 

Court-fees  

and their 

recovery  

in suits for 

mense  

profits or 

amount. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          9 

(2) The Court shall send a copy of the decree or order or award passed in such 

suit to the Collector. 

(3) No decree passed in any suit by the Court shall be executed, until a 

certificate to the effect that such difference is paid or recovered, signed by the Court 

which passed the decree or by the Collector who recovered the amount, is produced 

along with the application for such execution. 

Explanation.- For the purpose of this section, "Plaintiff" includes any party to 

a suit to whom any profits or amount are or is found to be due. 

14. (1) 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. 

(2) 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 such additional fee as would have been payable had the question been 

rightly decided. 

15.  If an appeal or plaint, which has been rejected by the lower Court on any of 

the grounds mentioned in the Code of Civil Procedure, 1908, is ordered to be 

received, or if a suit is remanded in appeal, on any of the grounds mentioned in rule 

23 of Order XLI in the First Schedule to the same Code for a second decision by the 

lower Court, the Appellate Court shall grant to the appellant a certificate, authorising 

him to receive back from the Collector, the full amount of fee paid on the 

memorandum of appeal: 

Provided that if, in the case of 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 

authorise 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. 

16. 1[(1)] Where an application for review of judgment 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 authorising 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. 

2[(2) The Collector shall refund such fees as provided under sub-section (1), in 

money which may also be made by e-payment]   

17. 3[(1)] 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 applicant shall be entitled to a certificate from the Court authorising him 

to receive back from the Collector so much of the fee paid on the application as exceeds 

the fee payable on any other application to such Court under clause (c) or (f) of Article 1 

of the Second Schedule annexed to this Act. 

____________________________________________________________________ 
1. This section was renumbered as sub-section (1) by Guj. 10 of 2015, s.3.  

2. Sub-section (2) was added, ibid. 

3. This section was renumbered as sub-section (1), ibid., s.4. 

Decision  

of questions 

as to 

valuation. 

Refund of  

fee paid on 

memorandum  

of appeal. 

Refund of fee  

on application 

or review of 

judgement. 

Refund where 

Court reverses 

or modifies its 

former decision 

on ground of 

mislake. 

5 of 1908.  



10 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
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. 

1[(2) The Collector shall refund such fees as provided under sub-section (1), in 

money which may also be made by e-payment.] 

18. Where a suit embraces two or more distinct subjects, the plaint or 

memorandum of appeal shall be chargeable with the aggregate amount of the fees to 

which the plaints or memoranda of appeal in suits embracing separately each of such 

subjects would be liable under this Act. 

Nothing in the former part of this section shall be deemed to affect the power 

conferred by the Code of Civil Procedure, 1908, Schedule 1, Order II, rule 6. 

19. When the first or only examination of a person who complaints of the 

offence of wrongful confinement, or of wrongful restraint, or of any offence other 

than an offence for which police officer 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 Code of Criminal Procedure, 1973, the 

complainant shall pay a fee of ten rupees unless the court thinks fit to remit such 

payment.  

20. 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 a 

member of any of the Armed Forces of the Union not in civil employment. 

(ii) Application for certified copies of documents or of any other purpose 

in the course of a criminal proceeding presented by or on behalf of the State 

Government to a criminal Court.  

(iii) Written statements called for by the Court after the first hearing 

of a suit. 

(iv) Probate of a will, letters of administration, and, save as regards 

debts and securities, a certificate under the Bombay Regulation VIII of 1827 or 

any corresponding law in force, where the amount or value of the property in 

respect of which the probate or letters or certificate shall be granted does not 

exceed one thousand rupees. 

(v) Application or petition to the Collector or other officer making a 

settlement of land revenue, or to a Board of Revenue, or a Commissioner of 

Revenue, relating to matters connected with the assessment of land or the 

ascertainment, of rights thereto or interest therein, if presented, previous to the 

final confirmation of such settlement. 

(vi) Application relating to supply for irrigation of water belonging to 

Government. 

(vii) Application for leave to extend cultivation, or to relinquish land, 

when presented to an officer of a land revenue by a person holding, under 

____________________________________________________________________ 
1. Sub-section (2) was added, by Guj. 10 of 2015, s.4. 

Multifarious 

suits. 

Written 

examinations  

of complaints. 

5 of 1908. 

2 of 1974. 

Exemption  

of certain 

documents. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          11 

direct engagement with Government, land of which the revenue is settled, but 

not permanently. 

(viii) Application for service of notice of relinquishment of land or of 

enhancement of rent. 

(ix) Written authority to an agent to distrain. 

(x) Petition, application, charge or information respecting any offence 

when presented, made or laid to or before a police officer, or to or before the 

Heads of Villages or the village police. 

(xi) Petition by a prisoner, or other person in duress or under restraint 

of any Court or its officer. 

(xii) Complaint of a public servant (as defined in the Indian Penal Code), 

a municipal officer, or an officer or servant of a railway company. 

(xiii) Application for the payment of money due by the Government to 

the applicant. 

(xiv) Petition of appeal against any municipal tax. 

(xv) Applications for compensation under any law for the time being in 

force relating to the acquisition of property for public purposes, other then 

those chargeable under Article 15 of Schedule 1. 

CHAPTER III 

PROBATES, LETTERS OF ADMINISTRATION AND  

CERTIFICATES OF ADMINISTRATION 

21. Where any person on applying for the probate of a will or letters of 

administration has estimated the property of the deceased to be of greater value than 

the same has afterwards proved to be, and has consequently paid too high a court-fee 

thereon, if, within six months after the true value of the property has been ascertained, 

such person produces the probate or letters to the Chief Controlling Revenue 

Authority 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 1[which may also be made by  

e-payment], at his discretion. 

____________________________________________________________________ 
1.  These words were inserted by Guj. 10 of 2015, s.5. 

Relief where  

too high a  

court-fees  

has been  

paid.  

45 of 1860. 



12 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
22. 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 amounts or value of the estate reduces the same, to a sum which, 

if it had been the whole gross amount or value of the estate, would have occasioned a 

less court-fee to be paid on the probate or letters of administration granted in respect 

of such estate than has been actually paid thereon under this Act, 

such Authority may return the difference, provided the same be claimed within 

three years after the date of such probate or letters of administration. 

But when, by reason of any legal proceeding, the debts due from the deceased 

have not 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 further time for making the claim as may appear to be 

reasonable under the circumstances. 

23. Whenever 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. 

24.  The probate of the will or the letters of administration of the effects of any 

person deceased hereto before or hereafter 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 trustee, 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.  

25. 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 for the local area in which the probate or letters of 

administration 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 

administration to be duly stamped on payment of the full court-fee which ought to 

have been originally paid thereon in respect of such value and of the further penalty, 

if the probate or letters is or are produced within one year from the date of the 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 of administration: 

Provided that if the application be made within six months after 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 of administration, and if the said Authority is 

Relief when 

debts due  

from a  

deceased  

person have 

been paid out  

of his estate.   

Probates 

declared  

valid  

as to trust 

property  

though not 

covered  

by court-fees.   

Relief in  

case of  

several  

grants.    

Provisions  

for case  

where too  

low  

court-fee has 

been paid  

on probates,  

etc.    



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          13 

satisfied that such fee was paid in consequence of a mistake or of its not being known 

at the time that some particular part of the estate belonged to the deceased, and 

without any intention of fraud or to delay the payment of the court-fee, the said 

Authority may remit the said penalty, and cause the probate or letters of 

administration to be duly stamped on payment only of the sum wanting to make up 

the fee which should have been at first paid thereon. 

26. In case of letter of administration on which too low a court-fee has been paid at 

first; the said Authority shall not cause the same to be fully 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. 

27. 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 or letters of administration does not, within 

six months after the discovery of the mistake or of any effects not known at the time 

to have belonged to the deceased, apply to the said Authority and pay what is wanting 

to make up the court-fee which ought to have been paid at first on such probate or 

letters of administration, 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. 

28. (1) Where an application for probate or letters of administration is made to 

any Court other than the 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 the High Court, the High 

Court shall cause notice of the application to be given to the Chief Controlling 

Revenue Authority. 

(3) The Collector within the local limits of whose revenue jurisdiction the 

property of the deceased or any part thereof is, may at any time inspect or cause to be 

inspected, and take or cause to be taken copies of, the record of any case in which 

application for probate or letters of administration has been made; and if, on such 

inspection or otherwise, he is of opinion that the petitioner has under-estimated the 

value of the property of the deceased, the Collector shall forward his report, giving 

therein his reasons for his opinion and his estimate of the true valuation, to the High 

Court or any other Court, as the case may be, serving at the same time a copy of his 

report of the petitioner.  

(4) If within thirty days from the date of receipt of the copy of the Collector's 

report served on him under sub-section (3), the petitioner does not file in Court his 

objections to the Collector’s validation, the Court shall make an order amending the 

petitioner’s valuation, in accordance with the report of the Collector. 

(5) If within the aforesaid period, the petitioner filed in Court his objection, the 

Court shall hold, or cause to be held, an inquiry in accordance with the provisions of 

sections 9, 10 and 11 as if the application were a suit and shall record the finding as to 

the true value, as near as may be, at which the property of the deceased should have 

been estimated. The Collector shall be deemed to be a party to the inquiry.  

Executors, etc. 

not paying full 

court-fee on 

probates, etc. 

within six 

months after 

discovery of 

under payment.    

Notice of 

applications  

for probate or 

letters of 

administration 

to be given to 

Revenue 

authorities,  

and procedure 

thereon. 

Administrator  

to give proper 

security before 

letters stamped 

under section 25. 



14 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

(6) The finding of the Court recorded 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 25.  

(7) The State Government may make rules for the guidance of Collector, in the 

exercise of the powers conferred by sub-section (3). 

29. (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 Article 10 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 report made by the Collector under sub-section (3) of section 28. 

30.  (1) Any excess fee found to be payable on an inquiry held under section 28 

and any penalty or forfeiture under section 27, 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. 

(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 

25 or of any court-fee under section 25 in excess of the full court-fee which ought to 

have been paid.  

31.  Nothing in sections 4 and 40 shall apply to probates or letters of 

administration. 

 

CHAPTER IV 

PROCESS FEES 

32.  [Rules as to costs of process] was deleted by Guj. 14 of 2016, s.20. 

33.  A table in the English and regional languages, showing the fees chargeable for 

such service and execution, shall be exposed to view in a conspicuous part of each court.  

34.  Subject to the rules to be made by the High Court and approved by the 

State Government, every District Judge, the Principal Judge of the City Civil Court 

and every Magistrate of a District shall fix, and may from time to time alter, the 

number of peons or persons necessary to be employed for the service and execution 

of processes issued out of his Court, and each of the Courts subordinate thereto,  

and for the purposes of this section, every Court of Small Causes established 

under the law shall be deemed to be subordinate to the Court of the District Judge. 

35.  Subject to rules to be framed by the Chief Controlling Revenue Authority 

and approved by the State Government, every officer performing the function of a 

Collector of a District shall fix, and may from time to time alter, the number of peons 

necessary to be employed for the service and execution of processes issued out of his 

Courts or the Court subordinate to him. 

Payment of  

court-fee in 

respect of  

probate and 

letters of 

administration. 

Recovery  

of penalties  

etc. 

Sections 4  

and 40 not to 

apply to  

probates or  

letters of 

administration. 

Tables of 

process  

fees.  

Number of 

peons in 

District and 

Subordinate 

Courts.   

Number of 

peons in 

Revenue 

Courts.    

Number of 

peons in 

mofussil Small 

Cause Courts.   



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          15 

CHAPTER V 

MODE OF LEVYING FEES 

36. All fees shall be charged and collected under this Act at the rate in force on 

the date on which the document chargeable to court-fees is or was presented. 

37. (1)  All fees chargeable under this Act shall be collected by stamps  
1[or by e-payment]. 

(2)  Notwithstanding anything contained in sub-section (1), where — 

(a)    the State Government, in relation to any area in the State, or 

(b) the Collector, in relation to any area in the district under his  

charge, is satisfied that on account of temporary shortage of stamps in any area, 

fee cannot be paid, and payment of fee cannot be indicated on documents, by 

means of stamps, the State Government, or as the case may be, the Collector 

may by notification in the Official Gazette, direct that in such area and for such 

period as may be specified in such notification, the fee may be paid in cash in 

any Government treasury or sub-treasury, and the officer-in-charge of such 

treasury or sub-treasury shall, on production of a challan evidencing payment 

of fee in such treasury or sub-treasury, certify such payment by endorsement on 

the document in respect of which fee has been so paid, and state in the said 

endorsement the amount of the fee so paid. 

(3) An endorsement made on any document under sub-section (2) shall have 

the same effect as if the fee of an amount equal to the amount stated in the 

endorsement had been paid in respect of, and such payment had been indicated on, 

such document by means of stamps under sub-section (1).2 

38. 3[In case where the payment of court-fees is made by stamps, the stamps so 

used shall be impressed of adhesive or partly impressed or partly adhesive, as the 

State Government may, by notification in the Official Gazette, from time to time, 

direct.]  

39. The State Government may, from time to time make rules for regulating -. 

(a) the supply of stamps to be used under this Act, 

(b) the number of stamps to be used for denoting any fee chargeable 

under this Act, 

(c) the renewal of damaged or spoiled stamps, 4[*] 

(d) the keeping accounts of all stamps used under this Act, 5[and] 

6[(e) the manner of payment of court-fees and refund thereof by  

e-payment:] 

____________________________________________________________________ 
1. These words were inserted by Guj. 10 of 2015, s.6(i). 

2. In the marginal note, the words "by stamp" were deleted, ibid., s.6(ii). 

3. Section 38 was substituted, ibid., s.7. 

4. The word "and" was deleted, ibid., s.8(i). 

5. The word "and" was added, ibid., s.8(ii). 

6. Clause (e) was added, ibid., s.8(iii). 

Rate of fee  

in force on 

date of 

presentation 

of document 

to be 

applicable.    

Collection of 

fees 2 [**]. 

Powers of 

State 

Government to 

make rules. 

Stamps to be 

impressed or 

adhesive.    

 



16 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
Provided that in the case of stamps used under section 3 in the 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 Official Gazette, and shall thereupon 

have the force of law. 

40. No documents which ought to bear 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 ease may be, or in the case of the High Court, any 

Judge of such Court, may, if he thinks fit, order that such document be stamped as he 

may direct; and, or such document being stamped accordingly, the same and every 

proceeding relative thereto shall be valid as if it had been properly stamped in the first 

instance. 

41. Where any such document is amended in order merely to correct a mistake 

and to make it conform to the original intention of the parties, it shall not be necessary 

to impose a fresh stamp.  

42. No document requiring a stamp under this Act shall be filed or acted upon 

in any proceeding in any Court or office until the stamp has been cancelled. 

 Such officer as the Court or the head of office may from time to time 

appoint shall, on receiving any such document, forthwith effect such cancellation by 

punching out the figure-head so as to leave the amount designated on the stamp 

untouched, and the part removed by punching shall be burnt or otherwise destroyed: 

1[Provided that where court-fees is paid by e-payment the officer competent to 

cancel the stamps shall verity the genuineness of the payment and after satisfying 

himself that the court-fees is paid, shall lock the entry in the computer and make an 

endorsement under his signature on the document that the court-fees is paid and the 

entry is locked.] 

CHAPTER VI 

MISCELLANEOUS 

43. (1) When any suit in a Court is settled by agreement of parties before any 

evidence is recorded, or any appeal or cross objection is settled by agreement of 

parties before it is called on for effective hearing by the Court, half the amount of the 

fee paid by the plaintiff, appellant, or respondent on the plaint, appeal or cross 

objection, as the case may be, shall be repaid to him by the Court: 

Provided that no such fee shall be repaid if the amount of fee paid does not 

exceed one hundred rupees or the claim for repayment is not made within one year 

from the date on which the suit, appeal or cross objection was settled by agreement. 

(2) The State Government may, from time to time, by order, provide for 

repayment to the plaintiffs, appellants or respondents of any part of the fee paid by 

____________________________________________________________________ 
1. This proviso was inserted by Guj.10 of 2015, s.9. 

Stamping 

documents 

Inadvertently 

received. 

Amended 

documents. 

Cancellation  

of stamps. 

Repayment of 

fee in certain 

circumstances. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          17 

them on plaints, appeals or cross objections, in suits or appeals disposed of under 

such circumstances and subject to such conditions as may be specified in the order. 

Explanation. - For the purpose of this section, effective hearing shall exclude 

the dates when the appeal is merely adjourned without being heard or argued. 

44. Whenever the filing or exhibition in a Criminal Court of a document 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 shall be 

deemed to prohibit such filing or exhibition. 

45. (1) The State Government may, from time to time make rules for regulating 

the sale of stamps to be used under this Act, the persons by whom alone such sale is 

to be conducted, and the duties and remuneration of such persons. 

(2) All such rules shall be published in the Official Gazette, and shall thereupon 

have the force of law. 

(3) Any person appointed to sell stamps who disobeys any rules made under 

this section, and any person not so appointed who sells or offers for sale only stamp, 

shall, on conviction, be punished with imprisonment for a term which may extend to 

three years or with fine which may extend to five thousand rupees or with both. 

46. The State Government may, from time to time, by notification in the 

Official Gazette, reduce or remit, in the whole or in any part of the territories under its 

administration all or any of the fees mentioned in the First and the Second Schedule 

annexed to this Act and may in like manner cancel or vary such order. 

47. Nothing in Chapters II and IV of this Act applies to the fees which any 

officer of the High Court is allowed to receive in addition to a fixed salary. 

48. Nothing in this Act shall be deemed to affect the stamp duties chargeable 

under any other law for the time being in force relating to stamp duties. 

49. The Bombay Court-fees Act, 1959 in its application to the State of Gujarat, 

is hereby repealed:  

Provided that such repeal shall not affect the previous operation of the law so 

repealed and anything done or any action taken (including any appointment, 

notification, rules, order, form, application, reference, notice report or certificate 

made or issued) under the law shall, in so far as this is not inconsistent with the 

provisions of this Act, be deemed to have been done or taken under the corresponding 

provision of this Act and shall continue to be in force accordingly, unless and until 

superseded by anything done or any action taken under this Act. 

50.  In the Suits Valuation Act, 1887, in section 9, the words and figures “of the  

Court-fees Act, 1870 and” shall be deleted. 

51. (1) All the rules made under this Act, shall be laid for not less than thirty 

days before the State Legislature as soon as possible after they are made and shall be 

subject to the rescission by the State Legislature or to such modification as the State 

Power to 

reduce or 

remit fees. 

Saving of 

fees to 

certain 

officers of 

High Court. 

Saving as 

so stamp 

duties. 

Repeal and 

savings 

Amendment 
of Suits 
Valuation 

Act, 1887. 

Rules  

made by 

Government  

to be said  

before State  

Legislature. 

Sale of  

stamps. 
 

Bom. XXXVI  

of 1959. 

7 of 1887. 

Admission in 

criminal cases  

of documents  

for which  

proper  

fee has not  

been paid. 
 



18 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
Legislature may make during the session in which they are so laid or the session 

immediately following. 

(2) Any rescission or modification so made by the State Legislature shall be 

published in the Official Gazette, and shall thereupon take effect. 

SCHEDULE I 

Ad valorem fees 

 Name of proceeding 

1 

Description 

2 

Fees 

3 

1. Plaint or memorandum of 

appeal (not otherwise 

provided for in this Act) or 

of cross objection presented 

to any Civil or Revenue 

Court. 

When the amount or value of the 

subject matter in dispute does not 

exceed one hundred rupees. 

When such amount or value 

exceeds one hundred rupees, for 

every ten rupees, or part thereof, in 

excess of one hundred rupees, up 

to one thousand rupees. 

Twenty rupees. 

 

Two rupees. 

  

  When such amount or value 

exceeds one thousand rupees, for 

every hundred rupees, or part 

thereof, in excess of one thousand 

rupees, up to ten thousand rupees.  

Twenty rupees. 

  When such amount or value 

exceeds ten thousand rupees, for 

every one thousand rupees, or part 

thereof, in excess of ten thousand 

rupees, up to one lakh of rupees. 

One hundred twenty 

rupees. 

  When such amount or value 

exceeds one lakh of rupees, for 

every ten thousand rupees or part 

thereof in excess of one lakh of 

rupees: 

Two hundred rupees. 

         Provided that the maximum fee 

leviable on a plaint or memorandum 

of appeal or of cross objection shall 

be seventy-five thousand rupees. 

 

2. Plaint in a suit for 

possession under section 6 

of the Specific Relief Act, 

1963.  

---- A fee of one-half of the 

amount prescribed in 

the scale under Article 1. 

3.  Plaint, application or 

petition (including 

memorandum of appeal) to 

---- A fee on the amount or 

value of the award 

sought to be set aside 

47 of 1963.  



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          19 

 Name of proceeding 

1 

Description 

2 

Fees 

3 

set aside or modify any 

award otherwise than under 

the Arbitration and 

Conciliation Act, 1996. 

or modified according 

to the scale prescribed 

under Article 1. 

4. Plaint, application or 

petition (including 

memorandum of appeal) 

which is capable of being 

treated as a suit, to set aside 

a decree or order having the 

force of a decree. 

---- The same fee as is 

leviable on a plaint in a 

suit to obtain the relief 

granted in the decree or 

order, as the case may 

be. 

5. Plaint in a suit, application 

or petition (including 

memorandum of appeal), to 

set aside alienation to 

which the plaintiff, 

applicant or appellant, as 

the case may be, was a 

party, either directly or 

through a legal guardian 

other than de facto or ad-

hoc guardian, manager or 

partner or Court. 

---- A fee on the extent of 

the value of alienation 

to be set aside, 

according to the scale 

prescribed under 

Article 1. 

 

6. Plaint in a suit (including 

memorandum of appeal) for 

possession between the 

guardian and ward, trustee 

and beneficiary, principal 

and agent, wife and 

husband, executor or 

administrator and 

beneficiary, receiver and 

owner of property and 

between parsons having 

fiduciary relationship. 

---- A fee of one-half of the 

amount preseribed in 

the scale under  

Article 1. 

 

7. Any other plaint, 

application or petition 

(including memorandum of 

appeal), to obtain 

substantive relief capable of 

being valued in terms of 

monetary gain or 

prevention of monetary 

---- A fee on the amount of 

the monetary gain or 

loss to be prevented, 

according to the scale 

prescribed under  

Article 1. 

 

26 of 1996.  



20 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

 Name of proceeding 

1 

Description 

2 

Fees 

3 

loss, including cases 

wherein application or 

petition is either treated as a 

plaint or is described as the 

mode of obtaining the relief 

as aforesaid. 

8. Application for review of 

judgement if presented on 

or after the ninetieth day 

from the date of the decree. 

---- The fee leviable on the 

plaint or memorandum 

of appeal. 

9. Application for review of 

judgement 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. 

10. 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 letters is 

made exceeds one thousand 

rupees, on the part of the amount 

or value in excess of one thousand 

rupees, upto fifty thousand rupees. 

Two per cent. 

  When the amount or value of 

the property in respect of which 

the grant of probate or letters is 

made exceeds fifty thousand 

rupees, on the part of the amount 

or value in exeess of fifty 

thousand rupees, upto two lakhs 

rupees. 

Four per cent. 

  When the amount or value of 

the property in respect of which 

the grant of probate or letters is 

made exceeds two lakhs rupees, 

on the part of the amount or value 

in excess of two lakhs rupees, 

upto three lakhs rupees. 

Six per cent. 

 

  When the amount or value of 

the property in respect of which 

the grant of probate or letters is 

made exceeds three lakhs rupees, 

on the part of the amount or value 

in excess of three lakhs rupees: 

Seven and half per 

cent. subject to the 

maximum of  

seventy-five  

thousand rupees. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          21 

 Name of proceeding 

1 

Description 

2 

Fees 

3 

  Provided that when, after the 

grant of a certificate under Part X 

of the Succession Act, 1925, or 

under the Bombay Regulation 

VIII of 1827 or any corresponding 

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 later 

grant shall be reduced by the 

amount of the fee paid in respect 

of the former grant. 

 

11. Certificate under Part X of 

the Succession Act, 1925. 

 

---- The fee leviable in the 

case of a probate 

(Article 10) on the 

amount or value of any 

debt or security 

specified in the 

certificate under 

section 374 of the Act, 

and one and a half 

times this fee on the 

amount or value of any 

debt or security to 

which the certificate is 

extended under section 

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 if 

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 

39 of 1925.  

39 of 1925.  



22 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

 Name of proceeding 

1 

Description 

2 

Fees 

3 

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. Certificate under Bombay 

Regulation VIII of 1827 or 

under any corresponding 

law in force. 

---- The fee leviable in the 

case of a probate 

(Article 10) on the 

amount or value of the 

property in respect of 

which the certificate is 

granted. 

13. Plaint presented with an 

originating summons under 

the Rules of the High 

Court. 

---- The fee leviable on a 

plaint in suit for the 

same relief, subject to 

a minimum fee of sixty 

rupees. 

14. Application to the Court 

under section 543 of the 

Companies Act, 1956. 

---- The fee leviable on a 

plaint in a suit for the 

same relief. 

15. Application to the Collector 

for a reference to the Court 

under section 18 of the 

Land Acquisition Act, 

1894. 

 

----- One-half of the ad-

valorem fee on the 

difference, if any, 

between the amount 

awarded by the 

Collector and the 

amount claimed by the 

applicant, according to 

1 of 1956. 

1 of 1894. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          23 

 Name of proceeding 

1 

Description 

2 

Fees 

3 

the scale prescribed 

under Article I of 

Schedule I, subject to a 

minimum fee of thirty 

rupees. 

16. Application or petition 

made by any assessee to the 

High Court under section 

256 of the Income Tax Act, 

1961. 

---- One-half of the ad-

valorem fee leviable 

on the amount in 

dispute (namely, the 

difference between the 

amount actually 

assessed and the 

amount admitted by 

the assessee as 

assessable), subject to 

the minimum fee of 

one hundred rupees. 

17. Application or petition 

made by any person (other 

than the Collector or the 

Commissioner) to the High 

Court under any provision 

of the sales tax law for the 

time being in force in any 

part of the State of Gujarat. 

---- One-half of the ad-

valorem fee leviable 

on the amount in 

dispute (namely, the 

difference between the 

amount actually 

assessed and the 

amount admitted by 

the assessee as 

assessable), subject to 

the minimum fee of 

one hundred rupees. 

Table of rates of ad-valorem fees leviable on the institution of suits 

When the amount of value of the 

subject matter exceeds 

But does not exceed Proper fee 

1 2 3 

Rs. Rs. Rs. 

1 1000 10 

1000 2000 200 

2000 3000 300 

3000 4000 400 

4000 5000 500 

5000 6000 600 

6000 7000 700 

7000 8000 800 

8000 9000 900 

43 of 1961. 



24 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

When the amount of value of the 

subject matter exceeds 

But does not exceed Proper fee 

1 2 3 

9000 10000 1000 

10000 15000 1250 

15000 20000 1500 

20000 21000 1525 

21000 22000 1600 

22000 23000 1675 

23000 24000 1750. 

24000 25000 1825 

25000 26000 1900 

26000 27000 1975 

27000 28000 2050 

28000 29000 2125 

29000 30000 2200 

30000 32000 2375 

32000 34000  2500 

34000 36000 2650 

36000 38000 2800 

38000 40000 2950 

40000 42000 3100 

42000 44000 3250 

44000 46000 3400 

46000 48000 3550 

48000 50000 3700 

50000 55000 4000 

55000 60000 4300 

60000 65000 4600 

65000 70000 4900 

70000 75000 5200 

and the fees increases at the rate of Rs. 150 for every Rs.5000 or part thereof, upto  

Rs. 1,00,000 and over Rs. 1,00,000 at the rate of Rs. 200 for every rupees 10,000 or part 

thereof, upto Rs. 10,00,000 and over Rs. 10,00,000 at the rate of Rs. 1,200 for every 

Rs.1,00,000 or part thereof, upto Rs.20,00,000 and over Rs.20,00,000 at the rate of Rs.500 

for every Rs.1,00,000 or part thereof, upto a maximum fee of Rs.75,000, for example 

Rs. Rs. 

100000 5950 

200000 7950 

300000 9950 

400000 11950 

500000 13950 

600000 15950 

700000 17950 

800000 19950 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          25 

Rs. Rs. 

900000 21950 

1000000 23950 

1100000 25150 

1200000 26350 

1300000 27550 

1400000 28750 

1500000 29950 

1600000 31150 

1700000 32350 

1800000 33550 

1900000 34750 

2000000 35950 

2100000 36450 

2200000 36950 

 

SCHEDULE II  

Fixed Fees 

Nature of Proceeding  Descriptions Fees 

1  2 3 

1. Application or petition  (a) When Presented to any officer of 

the 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: 

Three rupees. 

 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 of petition relates 

exclusively to such engagement; 

 

 or when presented to any Municipal 

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;  

 

 

or when presented to any Civil Court 

other than a principal Civil Court of 

 



26 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

Nature of Proceeding  Descriptions Fees 

1  2 3 

original jurisdiction; or to any Court 

of Small Causes or to a Collector or 

other officer of revenue or to a 

public officer in relation to any suit 

or case in which the amount of value 

of the subject matter is less then fifty 

rupees, not being an application for 

assistance under section 86 of the 

Bombay Land Revenue Code, 1879 

or under any corresponding law for 

the time being in force; 

 or when presented to any Civil, 

Criminal or Revenue Court, or to 

any Board or executive officer for 

the purpose of obtaining a copy of 

translation of any judgment, decree 

or other passed by such Court, Board 

or Officer, or of any other document 

on record in such Court or office;  

 

     (b) when presented to a Collector or 

other officer of revenue for 

assistance under section 86 of the 

Bombay Land Revenue Code, 1879 

or under any corresponding law for 

the time being in force; 

Ten rupees. 

  (c) when containing a complaint or 

charge of any offence and presented 

to any Criminal Court; 

Three rupees. 

 or when presented to a Civil, Criminal 

or Revenue Court, or to a Collector 

or any Revenue Officer or to a 

public officer having jurisdiction 

equal or subordinate to be 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;  

  or for determination by a Court of 

the amount of compensation to be 

paid by a landlord to his tenant; 

 

  (d) when presented to any competent 

authority for the purpose of 

obtaining a certificate of domicile; 

Ten rupees. 

Bom. V of 

1879.  

Bom. V of 

1879.  



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          27 

Nature of Proceeding  Descriptions Fees 

1  2 3 

  (e) when presented to a Chief 

Controlling Revenue Authority or 

Executive Authority or to a 

Commissioner of Revenue or to any 

Chief Officer charged with the 

executive administration of a 

division and not otherwise provided 

for by this Act; 

Twenty-five 

rupees. 

  (f) when presented to the High 

Court----- 

 

  (i) for directions, orders or writs 

under article 226 of the Constitution 

of India for any purpose other than 

the enforcement of the fundamental 

rights conferred by Part III thereof; 

One hundred 

rupees. 

  (ii) for directions, orders or writs 

under article 226 for the 

enforcement of any of the 

fundamental rights conferred by Part 

III of the Constitution or for the 

exercise of its jurisdiction under 

article 227 thereof;  

Fifty rupees. 

  (iii) in any other case not otherwise 

provided for by this Act. 

Twenty rupees. 

2. Revision application when 

presented to the High 

Court under section 115 of 

the Code of Civil 

Procedure, 1908 or against 

the order of the court of 

Small Causes. 

……… Fifty rupees. 

3. Application to any Civil 

Court that records may be 

called for from another 

Court. 

When the Court grants the application 

and is of opinion that the transmission 

of such records involves the use of the 

post. 

Five rupees in 

addition to any 

fee levied on 

the application 

under clause 

(a), clause  

(c) or clause (f) 

of Article 1 of 

this Schedule. 

5 of 1908. 



28 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

Nature of Proceeding  Descriptions Fees 

1  2 3 

4. First application (other than 

a petition containing a 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 for the 

immediate purpose of 

being produced in Court. 

……… Two rupees. 

5. Application for leave to 

sue as a pauper. 

……… Five rupees. 

6. Application for leave to 

appeal as a pauper. 

(a) When presented to a District Court. 

(b) When presented to a Commissioner 

or the High Court. 

Ten rupees. 

Twenty rupees. 

7. Plaint or memorandum of 

appeal in a suit to obtain 

possession under the 

Mamlatdar’s Courts Act, 

1906. 

……… Ten rupees. 

8. Plaint or memorandum of 

appeal in a suit to establish 

or disprove a right of 

occupancy. 

……… Ten rupees. 

9. Bail-bond or other instrument 

of obligation given in 

pursuance of an order made 

by a Court or Magistrate 

under any section of the 

Code of Criminal Procedure, 

1973, other than section 

109 or 110 thereof or 

under the Code of Civil 

Procedure, 1908, and not 

otherwise provided for by 

this Act. 

……… Five rupees. 

2 of 1974. 

Bom. II of 

1906.  

5 of 1908. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          29 

Nature of Proceeding  Descriptions Fees 

1  2 3 

10. Bail-bonds in criminal cases, 

recognizance to prosecute 

and recognizances for personal 

appearance or otherwise. 

……… Two rupees. 

11. Undertaking under section 

49 of the Divorce Act, 

1869. 

……… Five rupees. 

12. Mukhtarnama or 

Wakalatnama. 

   When presented for the conduct of 

any one case,- 

(a) to any Civil or Criminal Court 

other than a District Court or 

Court of Session or the High 

Court or to any Revenue Court or 

to any Collector or Magistrate or 

other executive officer; 

(b) to a District Court or Court of 

Session; 

(c) to the High Court. 

 

 

Two rupees. 

 

 

 

Three rupees. 

Five rupees. 

13. 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 the 

High Court or to any Revenue 

Court or Executive Officer other 

than the High Court or Chief 

Controlling Revenue Authority or 

Executive Authority;  

Two rupees. 

  (b) to the Chief Controlling Executive 

or Revenue Authority; 

Five rupees. 

  (c) to the High Court.  Ten rupees. 

14. Caveat When the amount or value of the 

property involved does not exceed 

two thousand rupees. 

When the amount or value of the 

property involved exceeds two 

thousand rupees. 

Twenty rupees. 

 

Fifty rupees. 

15. Application for permission 

to cut timber in Government 

forests, or otherwise relating 

to such forests. 

………  Five rupees. 

4 of 1869. 



30 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

Nature of Proceeding  Descriptions Fees 

1  2 3 

16. Memorandum of appeal 

presented to- 

(a) the State Government, 

(b) any Forest Officer, 

where such appeal is 

provided for, by or 

under the Forest Act, 

1927 or any 

corresponding law in 

force. 

 

………  

………  

 

Ten rupees. 

Five rupees. 

17. Petition in a suit under the 

Converts’ Marriage 

Dissolution Act, 1866. 

……… Fifty rupees. 

18. Application-  

(a) under section 8 of the 

Arbitration and 

Conciliation Act, 

1996; 

(b) for probate or letters of 

administration or for 

revocation thereof under 

the Succession Act, 

1925; 

(c) for a certificate under 

Part X of the Succession 

Act, 1925, or Bombay 

Regulation VIII of 

1827 or any corresponding 

law for the time being 

in force; 

 

……… 

 

 

When the amount or value of the 

estate does not exceed two 

thousand rupees. 

 

When it exceeds two thousand 

rupees, 

 

One hundred 

rupees. 

 

Twenty rupees. 

 

 

Forty rupees. 

 (d) for opinion or advice 

or for discharge from a 

Trust, or for appointment 

of new trustees under 

section 34, 72, 73 or 

74 of the Indian Trusts 

Act, 1882;  

……… Fifty rupees. 

16 of 1927. 

21 of 1866. 

26 of 1996. 

39 of 1925. 

39 of 1925. 

2 of 1882. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          31 

Nature of Proceeding  Descriptions Fees 

1  2 3 

 (e) under rule 58 of Order 

XXI of the Code of 

Civil Procedure, 1908, 

regarding a claim to 

attached property. 

When the amount or value of the 

property exceeds five hundred rupees. 

Fifty rupees. 

19. Agreement in writing stating 

a question for the opinion 

of the Court under the 

Code of Civil Procedure, 

1908. 

……… Fifty rupees. 

20. Every petition under the 

Divorce Act, 1869, except 

petitions under section 44 of 

that Act and every memorandum 

of appeal under section 55 

of that Act. 

……… Fifty rupees. 

21. Plaint, application, petition, 

or memorandum or appeal 

under the Parsi Marriage 

and Divorce Act, 1936, the 

Special Marriage Act, 1954 

or the Hindu Marriage Act, 

1955; 

……… Fifty rupees. 

 Provided that where in 

addition to divorce damages 

are claimed. 

……… A fee as above 

plus a fee on the 

amount of 

damages claimed 

according to the 

scale prescribed 

under Article 1 of 

Schedule 1. 

22. Petitions under sections 45 

and 48 of the Christian 

Marriage Act, 1872. 

……… Fifty rupees. 

23. Plaint, petition or 

application (including 

memorandum of appeal) 

which is capable of being 

treated as a suit- 

(a) for annulment of 

marriage; 

 

 

 

 

 

……… 

 

 

 

 

 

 

Fifty rupees. 

 

15 of 1872. 

5 of 1908. 

 5 of 1908. 

 4 of 1869. 

3 of 1936. 

43 of 1954. 

25 of 1955. 



32 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

Nature of Proceeding  Descriptions Fees 

1  2 3 

(b) for dissolution of 

marriage; 

(c) in suit for custody of 

minor; 

(d) for restitution of 

conjugal rights; 

(e) for judicial separation; 

(f) in or to any Civil 

Court not otherwise 

provided for and the 

subject matter of 

which is not capable of 

being estimated in 

money value. 

……… 

 

……… 

 

……… 

 

……… 

……… 

 

Fifty rupees. 

 

Twenty rupees. 

 

Fifty rupees. 

 

Fifty rupees. 

One hundred 

rupees. 

 

 

 

24. Copy or translation of a 

judgement or order not 

being, or having the force, 

of a decree. 

When such judgement or order is 

given or made by any Civil Court or 

by any Revenue Court. 

When such judgement or order is 

given or made by the High Court. 

Two rupees. 

 

 

Five rupees. 

25. Copy of a decree or Order 

having the force of a 

decree. 

When such decree or order is made by 

any Civil Court or by any Revenue 

Court; 

 

When such decree or order is made by 

the District Court. 

 

When such decree or order is made by 

the High Court.  

Five rupees. 

 

 

 

Ten rupees. 

 

 

Fifteen rupees. 

26. Copy of any document 

(including power of 

attorney) liable to stamp 

duty under the Bombay 

Stamp Act, 1958, or the 

Stamp Act, 1899 or any 

corresponding law in force, 

as the case may be, 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 

one rupee. 

 

(b) in any other case. 

The amount of the 

duty chargeable on 

the original. 

 

Ten rupees. 

 

27. Copy of any revenue or 

judicial proceeding or 

For every three hundred and sixty 

words or fraction thereof. 

Two rupees. 

Bom. 60 of 

1958. 

2 of 1899. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          33 

Nature of Proceeding  Descriptions Fees 

1  2 3 

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. 

28. Application made under the 

Bombay Money-lenders 

Act, 1946 or under any 

corresponding law in force. 

………. Ten rupees. 

29. Application presented to 

any Registration Officer 

for search of registration 

records. 

………. Five rupees. 

30. Appeal or application to 

the Registrar under section 

72 or 73, as the case may 

be, of the Registration Act, 

1908. 

………. Five rupees. 

31. Application for a licence 

under sub-clause (i) of 

clause (w) of sub-section 

(1) of section 33 of the 

Bombay Police Act, 1951, 

or any corresponding law 

in force. 

………. Five rupees. 

32. Application or appeal to 

the Regional or State 

Transport Authority or the 

State Government under 

Chapter V of the Motor 

Vehicles Act, 1988. 

………. Ten rupees. 

33. Election petition questioning 

the election of a person in 

respect of the office - 

 

 

 

 

Bom. 31 of 

1947. 

16 of 1908. 

Bom. 22 of 

1951. 

59 of 1988. 



34 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 

Nature of Proceeding  Descriptions Fees 

1  2 3 

(a) of Sarpanch or Upa-

Sarpanch or member 

of a Panchayat; 

(b) of councilor or 

member of a 

Municipality, District 

Local Board or such 

other Local Authority; 

(c) of Mayor or Deputy 

Mayor or councilor of 

a Municipal 

Corporation or 

President, Vice-

President, Chairman or 

Vice-Chairman or any 

local authority referred 

to in clause (b). 

………. 

 

 

……….  

 

 

 

……….  

Fifty rupees. 

 

One hundred 

rupees. 

 

 

Five hundred 

rupees. 

34. Application or petition to 

the Court under section 

391, 439 or 522 of the 

Companies Act, 1956. 

……….  One hundred 

rupees. 

 Any other application or 

petition to the Court for 

judicial action or relief 

under the said Act, not 

otherwise provided for 

under this Act. 

………. Fifty rupees. 

35. Application - 

(a) for order of arrest or 

attachment before 

judgement or for 

temporary injunction; 

(b) for compensation for 

arrest or attachment 

before judgement or in 

respect of temporary 

injunction obtained on 

insufficient grounds; 

(c) for the appointment of 

a receiver in a case in 

which the applicant 

………. 

 

 

………. 

 

 

 

…….... 

 

Ten rupees. 

 

 

Ten rupees. 

  

 

 

Ten rupees. 

 

1 of 1956. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          35 

Nature of Proceeding  Descriptions Fees 

1  2 3 

has no present right of. 

possession of the 

property in dispute  

(d) for setting aside decree 

passed ex-parte  or for 

review of order 

dismissing suit for 

default. 

 

 

……….. 

 

 

Ten rupees. 

36. Appeal or application to 

the Co-operative Tribunal. 

……….. Twenty rupees. 

37. Application made by a 

party to the Magistrate 

under section 145 of the 

Code of Criminal 

Procedure, 1973. 

……….. Twenty rupees. 

38. Application for enrolment 

under the Advocates Act, 

1961 

……….. Twenty Five 

rupees. 

39. Application for adjournment 

presented to the Court in 

any proceedings. 

……….. Two rupees. 

 

SCHEDULE III 

{See section 29) 

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 

the property and credits of (or Administration of,)        

                                                                       deceased. 
 

 solemnly affirm 

make oath 

 

I, 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 of 1974. 

25 of 1961. 



36 The Gujarat Court-Fees Act, 2004.      [ 2004: Guj.4 

 
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 MOVEABLE AND IMMOVEABLE 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  ……………………. 



2004: Guj.4 ] The Gujarat Court-Fees Act, 2004.                                          37 

(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. 

 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: ____________________ 

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GOVERNMENT CENTRAL PRESS, GANDHINAGAR.