Kerala act 002 of 2003 : Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Section 1. Short title and commencement

1. Short title and commencement.- This Act may be called the Kerala Court Fees and Suits Valuation (Amendment) Act, 2003.

(2) It shall be deemed to have come into force on the 26th day of October, 2002.

Section 2. Insertion of new section 52A

2. Insertion of new section 52A.- In the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960) (hereinafter referred to as the principal Act), after section 52, the following section shall be inserted, namely:-

"52A. Fee on Memorandum of Appeal against the order of Income Tax Appellate Tribunal or Wealth Tax Appellate Tribunal.- Notwithstanding anything contained in section 52, the fee payable on a Memorandum of Appeal filed before the High Court against the order of Income Tax Appellate Tribunal or the Wealth Tax Appellate Tribunal, under the Income Tax Act, 1961 (Central Act 43 of 1961) or the Wealth Tax Act, 1957 (Central Act 27 of 1957), as the case may be, shall be at the rates specified in sub-item (c) of item (iii) of Article 3 of Schedule II.".

Section 3. Amendment of section 72

3. Amendment of section 72.- In section 72 of the principal Act, item (xxxi), and the entries relating thereto shall be omitted.

Section 4. Insertion of new section 73A

4. Insertion of new section 73A.- After section 73 of the principal Act, the following section shall be inserted, namely:-

"73A. Special provision regarding suits, appeals, revision etc. filed by or on behalf of the Government before the Court.- Notwithstanding anything contained in any other provisions of this Act, where a suit, appeal, revision, review or other pleadings or documents are filed or presented by or on behalf of the Government or its officers in their official capacity before any Court, no Court fee shall be chargeable in respect of such suit, appeal, revision, review or other pleadings or documents under the provisions of this Act."

Section 5. Amendment of section 81

5. Amendment of section 81.- For section 81 of the principal Act, the following section shall be substituted, namely:-

"81. Deduction to be made.- (1) Where allowance is made in this Act for damaged or spoiled stamps, the Collector may, on application of the person concerned, after satisfying about the genuineness of the damaged or spoiled stamps produced, arrange to give in lieu thereof, the same amount or value in stamps of the same or any other description, or if the applicant so desires, the same amount or value in money.

(2) Where the Court orders refund of fees to any person, the Court may, on the application of the person concerned, arrange for payment to him of the amount ordered to be refunded.

(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), in all cases where payment thereunder is made in cash, a deduction shall be made of seven paise for each rupee or fraction thereof.

Provided that no such deduction shall be made where refund is claimed in respect of any fee paid in pursuance of an order of Court which has been varied or reversed in appeal.".

Section 6. Amendment of section 83

6. Amendment of section 83.- In section 83 of the principal Act, in clause (a) of sub-section (1), between the words "High Court in its" and the words "appellate jurisdiction," the words "original or" shall be inserted.

Section 7. Amendment of Schedule I

7. Amendment of Schedule I.- In Schedule I of the principal act, in article 1,-

(a) for the words, "Two rupees" in column (3), against item (i) in column (2), the words, "Four rupees" shall be substituted;

(b) for the words, "Two rupees" in column (3), against item (ii) in column (2), the words, "Four rupees" shall be substituted;

(c) for the words, "Five rupees" in column (3), against item (iii) in column (2), the words, "Eight rupees" shall be substituted;

(d) for the words, "Seven rupees and fifty paise", in column (3), against item (iv) in column (2), the words, "Ten rupees" shall be substituted;

(e) for the words, "Five rupees" in column (3), against item (v) in column (2), the words, "Eight rupees" shall be substituted;

(f) for the words, "Fifty paise" in column (3), against item (vi), in column (2), the words, "One rupee" shall be substituted.

Section 8. Amendment of Schedule II

8. Amendment of Schedule II.- In Schedule II of the principal Act,- (1) in Article 3,-

(a) for the words, "Five rupees" in column (3) against item (i) in column (2), the words, "Ten rupees" shall be substituted;

(b) in item (iii) in column (2),-

(1) in sub-item (A),-

(i) for the words, "Ten rupees" and "Five rupees" in column (3), against sub-clauses (a) and (b) of clause (1), the words, "Twenty five rupees" and

"Ten rupees" shall, respectively, be substituted;

(ii) for the words, "Five rupees" in column (3), against clause (2), the words, "Ten rupees" shall be substituted;

(iii) for the words, "Ten rupees", "Ten rupees" and "One hundred rupees" in column (3), against sub-clauses (a), (b) and (c) of clause (2), the words "Twenty five rupees", "Twenty five rupees" and "Two hundred rupees per appellant" shall respectively, be substituted;

(iv) for the words, "One hundred rupees" in column (3), against clause (3), the words, "Two hundred and fifty rupees" shall be substituted;

(v) for the words, "Five rupees" in column (3), against clause (4), the words, "Ten rupees" shall be substituted;

(2) in sub-item (B), for the words, "Two rupees" in column (3), the words, "Five rupees" shall be substituted;

(c) after sub-item (B) in column (2) and the entries against it in column (3), the following sub-item and entries shall respectively, be inserted, namely:-

"(C) from an order of the Appellate Tribunal under the Income Tax act, 1961 or the Wealth Tax Act, 1957,-

(a) Where the total income of the assessee as computed by the Assessing officer, in Five hundred rupees the case to which the appeal relates is one lakh rupees or less

(b) Where such income exceeds one lakh rupees One thousand and five but does not exceed two lakh rupees hundred rupees

(c) Where such income exceeds two lakh One percent of the rupees assessed income subject to a maximum of ten thousand rupees

(d) Where the subject matter of an appeal relates to any matter, other than those specified in sub-clauses (a) to (c) above Five hundred rupees".

(d) for the words "Five rupees" in column (3), against item (iv) in column (2), the words, "Twenty five rupees" shall be substituted;

(2) In Article 4,-

(a) for the words "Twenty five rupees" in column (3), against item (i) in column (2), the words, "Fifty rupees" shall be substituted;

(b) for the words, "one rupees", "Two rupees" and "Fifty paise" in column (3), against clauses (a), (b) and (c) of item (ii), the words, "Two rupees", "Four rupees" and "One rupee" shall, respectively, be substituted;

(3) in article 5, for the words, "One rupee" against it in column (3), the words "Five rupees" shall be substituted;

(4) in article 6, for the words, "One rupee" against it in column (3), the words, "Five rupees" shall be substituted;

(5) in article 7, for the words, "One rupee" against it in column (3), the words, "Five rupees" shall be substituted;

(6) in article 8, for the words, "Seventy five paise" in column (3), against clause (b) in column (2), the words, "Two rupees" shall be substituted;

(7) in article 9, for the words, "seventy five paise" against it in column (3), the words, "Two rupees" shall be substituted;

(8) in article 10,-

(a) for the words, "Twenty five paise" in column (3) against clause (a) in column (2), the words, "Two rupees" shall be substituted;

(b) for the words "Twenty-five paise" in column (3) against clause (b) in column (2), the words, "Two rupees" shall be substituted;

(c) for the words, "Seventy-five paise" in column (3) against clause (c) in column (2), the words, "Five rupees" shall be substituted;

(d) for the words "Twenty-five paise" in column (3), against clause (d) in column (2), the words, "Five rupees" shall be substituted;

(e) for the words, "Twenty-five paise" in column (3), against clause (e) in column (2), the words "Five rupees" shall be substituted;

(f) for the words "Twenty-five rupees" and "Ten rupees" in column (3), against items (i) and (ii) of clause (f) in column (2), the words, "One hundred rupees" and "Twenty rupees" shall respectively, be substituted;

(g) for the words "One rupee" in column (3), against clause (g), the words, "Ten rupees" shall be substituted;

(h) for the words, "Two rupees" and "Fifty paise" in column (3), against items (i) and (ii) in clause (i) in column(2), the words, "Five rupees" and "One rupee" shall, respectively, be substituted;

(i) for the words, "Five rupees" and "Two rupees" in column (3), against items (i) and (ii) of clause (j) in column (2), the words, "Ten rupees" and "Four rupees" shall, respectively, be substituted;

(j) for the words "Ten rupees" and "Three rupees" in column (3) against items (i) and (ii) of clause (jj) in column (2), the words, "Twenty-five rupees" and "Six rupees" shall respectively, be substituted;

(k) for the words, "One rupee" in column(3) against clause (k) the words, "Five rupees" shall be substituted;

(9) In article 11,-

(a) for the words "One rupee" in column (3), against clause (a) in column (2), the words, "Five rupees" shall be substituted;

(b) for the words, "On rupee" in column(3), against clause (b) in column(2), the words, "Five rupees" shall be substituted;

(c) for the words "One rupee" in column (3) against clause (c), in column (2), the words, "Five rupees" shall be substituted;

(d) for the words "One rupee" in column (3), against clause (d) in column (2), the words, "Five rupees" shall be substituted;

(e) for the words "One rupee" in column (3), against clause (e) in column (2), the words, "Five rupees" shall be substituted;

(f) for the words "One rupee" in column (3), against clause (f) in column (2), the words, "Ten rupees" shall be substituted;

(g) for the words "One rupee" in column (3), against clause (g) in column (2), the words, "Two rupees" shall be substituted;

(h) in clause (h),-

(i) for the words "One rupee" and "Two rupees and fifty paise" in column (3), against sub-items (1) and (2) of item (i) in column (2), the words "Ten rupees" and Twenty-five rupees" shall, respectively, be substituted;

(ii) for the words, "Five rupees" in column(3) against item (ii) in column (2), the words, "Fifty rupees" shall be substituted;

(i) for the words, "One rupee", "Two rupees and fifty paise" and "Five rupees" in column (3), against items (i), (ii) and (iii) of clause (i) in column (2), the words, "Ten rupees", "Twenty five rupees" and "Fifty rupees" shall, respectively, be substituted;

(j) for the words, "Five rupees" in column (3), against clause (j) in column(2), the words, "Fifty rupees" shall be substituted; (k) in clause (k),-

(i) for the words, "Twenty five rupees" in column (3), against item (i) in column (2), the words "Fifty rupees" shall be substituted;

(1) in clause (1),-

(i) for the words, "One rupee" and Five rupees" in column (3), against sub-item (1) and (2) of item (i) in column (2), the words, "Ten rupees" and "Twenty five rupees" shall, respectively, be substituted;

(ii) for the words, "Ten rupees" in column (3), against item (ii) in column (2), the words, "Fifty rupees" shall be substituted;

(iii) for the words, "Twenty rupees" in column (3) against item (iii) in column (2), the words "One hundred rupees per petitioner" shall be substituted;

(iv) after item (iii) of sub-item (2), the following item and entries shall respectively, be inserted, namely:-

"(iv) for Contempt of Court Cases in the High Court

One hundred rupees";

(m) for clause (m) in column (2) and the entries relating thereto in column (3), the following clause and entries shall, respectively, be substituted, namely:-

"(m) Application to set aside an award under the Arbitration and Conciliation Act, 1996 (Central Act 26 of 1996),-

(i) if the value of the subject matter of the award does not exceed Rs. 5,000.	Fifty rupees
(ii) if such value exceeds Rs. 5,000 but does not exceed Rs. 10,000.	One hundred and Fifty rupees.
(iii) if such value exceeds Rs. 10,000.	Four hundred rupees.";

(n) for clause (n) in column (2) and the entries relating thereto in column (3), the following clause and entries shall, respectively, be substituted, namely:-

"(n) Application for enforcing foreign Awards,-

(i) if the value of the subject matter of the award does not exceed Rs. 5,000.	Fifty rupees.
(ii) if such value exceeds Rs. 5,000 but does not exceed Rs. 10,000.	Two hundred rupees
(iii) if such value exceeds Rs. 10,000.	Four hundred rupees.";

(o) for the words, "Five Rupees" and "Ten rupees" in column (3) against items (i) and (ii) of clause (p) in column (2), the words, "Twenty five rupees" and "Fifty rupees" shall, respectively, be substituted;

(p) for the words, "One hundred rupees" in column (3), against clause (q) in column (2), the words, "Two hundred and fifty rupees" shall be substituted;

(q) for the words, "One hundred rupees" in column (3), against clause (s) in column (2), the words, "Two hundred rupees" shall be substituted;

(r) for the words, "Two rupees" in column (3), against clause (t) in column (2), the words, "Ten rupees" shall be substituted;

(s) in clause (u),-

(i) for the words, "Twenty five rupees" in column (3), against sub-clause (i) in column (2), the words, "Fifty rupees" shall be substituted;

(ii) for the words, "Fifty rupees" in column (3), against sub-clause (ii) in column (2), the words, "One hundred rupees" shall be substituted;

(iii) for the words, "Fifty rupees" in column (3), against sub-clause (iii) in column (2), the words, "One hundred rupees" shall be substituted;

(iv) for the words, "Two hundred rupees" in column (3), against sub-clause (iv) in column (2), the words, "Two hundred and fifty rupees" shall be substituted;

(10) in article 14, for the words "Twenty five paise" and "One rupee" in column (3), against clause (i) and (ii) in column (2), the words, "Two Rupees" and "Five rupees" shall, respectively, be substituted;

(11) in article 15, for the words, "One rupee" against it in column (3), the words, "Ten rupees" shall be substituted;

(12) in article 16, for the words, "Two rupees", "Three rupees", "Five rupees" and "Five rupees" in column (3), against clauses (i), (ii), (iii) and (iv) in column (2), the words "Five rupees", "five rupees", "Ten rupees" and "Ten rupees" shall, respectively, be substituted;

(13) in article 17, for clause (i) and (ii) and the entries against it in columns (2) and (3), the following clauses and entries shall, respectively, be substituted, namely:-

"(i) when presented to in a case where the value of the subject matter does not exceed Rs. 5,000.	One hundred rupees.
(ii) in any other case	Two hundred rupees.";

(14) in article 18, for the words, "Ten rupees" against it in column (3), the words, "Fifty rupees" shall be substituted.

Section 9. Repeal and saving

9. Repeal and saving.- (1) The Kerala Court Fees and Suits Valuation (Amendment) Ordinance, 2002 (8 of 2002) is hereby repealed.

(2) Notwithstanding such repeal anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the provisions of the principal Act as amended by this Act.