Insertion of new section 25-A in Act no. 7 of 1870
After section 25 of the Court Fees Act, 1970, the following
section shall be inserted, namely :—
"25-A (1)- Notwithstanding anything contained in section 25, in
case of temporary shortage of court fees stamps of required
denominations, the court fee due on a document not exceeding fifty
rupees, may be paid in cash to such subordinate officer or clerk of the
High Court or of the subordinate court or of the authority or officer
receiving the document, as may be specified by such court, authority, or
officer, and such subordinate officer or clerk shall grant a receipt for the
same which shall be affixed on the document concerned, and such
affixation shall have the same effect, as if the court fee of that amount
has been duly paid in accordance with this Act.
(2) The clerk or the officer receiving the cash in lieu of the court
fee shall deposit it as revenue from judicial stamps under the head “O—
30. Stamp and Registration Fees” in the treasury or the bank, as the
case may be.
(3) The State Government may by general order make rules
regarding the maintenance of accounts of the amount so paid in cash.
(4) The rules and orders relating to punching and cancellation of
court fee stamps shall mutatis mutandis apply in relation to the receipt
referred to in sub-section (1).
(5) In the case of court fee due on a document exceeding fifty
rupees, it may, in like circumstances, be paid in cash into the treasury
(including a sub-treasury), and on such payment, the officer-in-charge
of the treasury shall certify by endorsement on the document, the
amount of court fee so paid in cash, and such endorsement shall have
the same effect as if the court fee has been duly paid in accordance with
this Act.”