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SERIES I No. 24

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 3

Panaji, 17th September, 2024 (Bhadra 26, 1946)

GOVERNMENT OF GOA

Department of Law

Legal Affairs Division

—–

Notification

7/19/2024-LA-155

The Goa Court-Fees Act, 2024 (Goa Act 15

of 2024) which has been passed by the

Legislative Assembly of Goa on 31-07-2024 and

assented to by the Governor of Goa on

27-08-2024, is hereby published for the general

information of the public.

Dnyaneshwar Raut Dessai, Joint Secretary

(Law)

Porvorim, 2nd September, 2024.om

–––––––

The Goa Court-Fees Act, 2024

(Goa Act No. 15 of 2024) [27-08-2024]

ACT

to consolidate and amend the law relating to

fees taken in the courts and public offices

and fees taken in respect of certain matters

in the State of Goa, other than fees falling

under entries 77 and 96 of List I in the

Seventh Schedule to the Constitution of

India.

BE it enacted by the Legislative Assembly

of Goa in the Seventy-fifth Year of the Republic

of India as follows:—

CHAPTER I

Preliminary

1. Short title, extent, commencement and

application.— (1) This Act may be called the

Goa Court-Fees Act, 2024.

(2) It shall extend to the whole of the State

of Goa.

(3) It shall come into force on such date as

the 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. Definitions.— In this Act, unless the

context otherwise requires,—

(a) “Application” shall have the same

meaning as assigned to it in the context of

its used in the body and schedule of this

Act;

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(b) “Appeal” shall have the same

meaning as assigned to it in the context of

its used in the body and schedule of this

Act;

means such officer as the Government may,

by notification in the Official Gazette,

appoint in this behalf for the whole or any

part of the State of Goa;

(d) “Collector” includes any officer

authorised by the Chief Controlling Revenue

Authority to perform the functions of a

Collector under this Act;

(e) “Government” means the Government

of Goa;

(f) “High Court” means the High Court

of Bombay at Goa;

(g) “Plaint” includes set-off, counter

claim, cross objection, etc., and shall have

the same meaning as assigned to it in the

context of its used in the body and schedule

of this Act, respectively;

(h) “Petition” shall have the same

meaning as assigned to it in the context of

its used in the body and schedule of this

Act;

(i) “prescribed” means prescribed by

rules made under this Act;

(j) “Schedule” means Schedule I,

Schedule II and Schedule III appended

hereto;

CHAPTER II

Fees in the High Court

3. Levy of fees in High Court.— 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 Schedule I and articles 9,

12 and 17 of Schedule II hereto, shall be as

per the provisions of this Act.

4. Fees on documents filed, etc. in High

Court in its extraordinary jurisdiction.— No

document of any of the kinds specified in

schedules hereto, as chargeable with fees,

shall be filed, exhibited or recorded in, or shall

be received or furnished by the High Court in

any case coming before such Court in the

exercise of its extraordinary original civil

jurisdiction or in the exercise of its

extraordinary original criminal jurisdiction or

in the exercise of its jurisdiction as regards

appeals from the judgments (other than

judgments passed in the exercise of the

ordinary original civil jurisdiction of the Court)

of one or more Judges of the said Court, or of

a Division Court or in the exercise of its

jurisdiction as regards appeals from the Courts

subject to its superintendence or in the

exercise of its jurisdiction as a Court of

reference or revision unless in respect of such

document there shall be paid a fee of an

amount not less than that indicated by either

of the schedules hereto as the proper fee for

such document.

5. Procedure in case of difference as to

necessity or amount of fee.— (1) When any

difference arises between the officer whose

duty it is to see that any fee is paid under this

Chapter and any suitor, petitioner, appellant,

applicant 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,

except when the question is, in his opinion,

one of general importance, in which case he

shall refer it to the final decision of the Chief

Justice of such High Court, or of such Judge

of the High Court as the Chief Justice shall

appoint either generally or specially in this

behalf.

(2) The Chief Justice of the High Court shall

declare who shall be taxing-officer for the

purpose of sub-section (1).

CHAPTER III

Fees in other Courts and in Public Offices

6. Fees on documents filed, etc., in Courts

or in public offices.— Except in the Courts

hereinbefore mentioned, no document of any

of the kinds specified as chargeable with fees

in the Schedules shall be filed, exhibited or

recorded in any Court of Justice, or shall be

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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 in either of the said Schedules as the

proper fee for such document.

7. Computation of fees payable in certain

suits.— The amount of fee payable in the suits

specified herein shall be computed,—

(i) for money.— In suits for money

(including

suits

for

damages

compensation, or arrears of maintenance, of

annuities, or of other sums payable

periodically), according to the amount

claimed;

(ii) for maintenance and annuities.— In

suits for maintenance and annuities or other

sums payable periodically—according to

the value of the subject-matter of the suit,

and such value shall be deemed to be ten

times the amount claimed to be payable for

one year;

(iii) for other movable property having a

market-value.— 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;

(iv) In suits —

(a) for movable property of no market-

value.— for movable property where the

subject matter has no market-value as for

instance in the case of documents relating

to title,

(b) to enforce a right to share in joint

family property.— to enforce the right to

share in any property on the ground that

it is joint family property,

consequential relief.— to obtain a

declaratory decree or order, where

consequential relief is prayed,

(d) for an injunction.— to obtain an

injunction,

(e) for easements.— for a right to some

benefit (not herein otherwise provided

for) to arise out of land, and

(f) for accounts.— for accounts,

according to the amount at which the

relief sought is valued in the plaint or

memorandum of appeal:

Explanation.— In all such suits the

plaintiff shall state the amount at which

he values the relief sought;

(v) for possession of land, houses and

gardens.— 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 land, and,—

(a) where the land forms an entire

estate, or a definite share of an estate,

paying annual revenue to Government,

or forms part of such an estate and is

recorded in the Collector’s register as

separately assessed with such revenue

and such revenue is permanently settled,

ten times the revenue so payable;

(b) where the land forms an entire

estate, or a definite share of an estate,

paying annual revenue to Government,

or forms part of such estate and is

recorded as aforesaid and such revenue

is settled, but not permanently, five times

the revenue so payable;

revenue, or has been partially exempted

from such payment, or is charged with

any fixed payment in lieu of such revenue,

and net profits have arisen from the land

during the year next before the date of

presenting the plaint, fifteen times such

net profits but where no such net profits

have arisen therefrom, the amount at

which the Court shall estimate the land

with reference to the value of similar land

in the neighbourhood;

(d) where the land forms part of an

estate paying revenue to Government,

but is not a definite share of such estate

and is not separately assessed as above-

mentioned, the market value of the land;

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(e) for houses and gardens.— Where

the subject-matter is a house or garden,

according to the market value of the

house or garden;

(vi) to enforce a right of pre-emption.— In

suits to enforce a right of pre-emption,

according to the value (computed in

accordance with clause (v) of this section)

of the land, house or garden in respect of

which the right is claimed;

(vii) for interest of assignee of land

revenue.— In suits for the interest of an

assignee of land revenue, fifteen times his

net profits as such for the year next before

the date of presenting the plaint;

(viii) to set aside an attachment.— 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 is for the possession of such land or

interest;

(ix) to redeem.— In suits against a

mortgagee for the recovery of the property

mortgaged;

(x) to foreclose.— and in suits by a

mortgagee to foreclose the mortgage, or

where 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;

(xi) for specific performance.— 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;

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;

(xii) between landlord and tenant.— 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,

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,

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.

8. Fee on memorandum of appeal against

order relating to compensation.— (1) The

amount of fee payable under this Act on a

memorandum of appeal against an order

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 or

challenged by the appellant:

Provided that, where the Government is an

acquiring body, it shall not be liable for

payment of fee in such appeals.

Explanation.— For the purposes of this sub-

-section, “amount” means the amount in

dispute and it shall not include the amount of

statutory benefits.

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(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 (Central

Act 59 of 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 specified under article 1 of Schedule I

hereto;

(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.

9. Power to ascertain net profits or market-

value.— If the Court sees reason to think that

the annual net profits or the market-value of

any such land, house or garden as is specified

in clauses (v) and (vi) of section 7 have or has

been wrongly estimated, the Court may, for

the purpose of computing the fee payable in

any suit therein mentioned, issue a

commission to any proper person directing

him to make such local or other investigation

as may be necessary, and to report thereon to

the Court.

10. Procedure where net profits or market-

value wrongly estimated.— (1) If in the result

of any such investigation, the Court decides

that the net profits or market-value have or

has been wrongly estimated, the Court, if the

estimation has been excessive, may in its

discretion refund the excess paid as such fee:

but, if the estimation has been insufficient, the

Court shall require the plaintiff to pay so much

additional fee as would have been payable had

the said market-value or net profits been rightly

estimated.

(2) In such case the suit shall be stayed until

the additional fee is paid. If the additional fee

is not paid within such time as the Court shall

fix, the suit shall be dismissed.

11. Procedure in suits for mesne profits or

account when amount decreed exceeds

amount claimed.— (1) In suits for mesne

profits or for immovable property and mesne

profits, or for an account, if the profits or

amount decreed are or is in excess of the

profits claimed or the amount at which the

plaintiff valued the relief sought, the decree

shall not be executed until the difference

between the fee actually paid and the fee

which would have been payable had the suit

comprised the whole of the profits or amount

so decreed shall have been paid to the proper

officer.

(2) Where the amount of mesne profits is left

to be ascertained in the course of the execution

of the decree, if the profits so ascertained

exceed the profits claimed, the further

execution of the decree shall be stayed until

the difference between the fee actually paid

and the fee which would have been payable

had the suit comprised the whole of the profits

so ascertained is paid. If the additional fee is

not paid within such time as the Court shall

fix, the suit shall be dismissed.

12. Decision of questions as to valuation.—

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:

Provided that 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

so much additional fee as would have been

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payable had the question been rightly

decided, and the provisions of sub-section (2)

of Section 10, shall apply.

13. Refund in cases of remand.— (1) Where

a plaint or memorandum of appeal which has

been rejected by the lower Court is ordered

to be received, or where a suit is remanded in

appeal for a fresh decision by the lower Court,

the Court making the order or remanding the

appeal shall, where the whole decree is

reversed and the suit is remanded, and may

in other cases direct the refund to the appellant

of the full amount of fee paid on the

memorandum of appeal, and, if on second

appeal the case is remanded to the trial Court,

also on the memorandum of appeal in the first

appellate Court.

(2) Where an appeal is remanded in second

appeal for a fresh decision by the lower

appellate Court, the High Court when

remanding the appeal may direct the refund

to the appellant of the full amount of fee paid

on the memorandum of second appeal.

(3) Notwithstanding anything contained in

sub-sections (1) and (2) if the order of remand

does not cover the whole of the subject matter

of the suit, the refund shall not extend to more

than so much of the fee as would have been

originally payable on that part of the subject

matter in respect of which the suit has been

remanded:

Provided that no refund shall be ordered if

the remand was occasioned by the fault of the

person who would otherwise be entitled to a

refund.

14. Refund of fee on application for review

of judgment.— Where an application for a

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 authorizing him to receive

back from the Collector or by way of e-payment,

in the manner as prescribed, 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.

15. Refund where Court reverses or modifies

its former decision on ground of mistake.—

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 or by way of e-payment, in the

manner as prescribed, so much of the fee paid

on the application as exceeds the fee payable

on any other application to such Court under

clause (b) and (c) of article 1 of Schedule II

hereto:

Provided that this section shall not 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.

16. Refund of Fee.— Where the Court refers

the parties to a suit to any one of the mode of

settlement of dispute referred to in section 89

of the Code of Civil Procedure, 1908 (Act 5 of

1908) and the matter is settled by one of the

modes provided under section 89 of the Code

of Civil Procedure, 1908 (Act 5 of 1908), the

plaintiff shall be entitled to a certificate from

the Court authorising him to receive back from

the Collector or by way of e-payment, in the

manner as prescribed, the full amount of the

fee paid in respect of such plaint.

17. Refund in cases of delay in presentation

of plaint, etc.— (1) Where a plaint or

memorandum of appeal is rejected on the

ground of delay in its presentation or where

the fee paid on a plaint or memorandum of

appeal is deficient and the deficiency is not

made good within the time allowed by law or

granted by the Court, or the delay in payment

of the deficit fee is not condoned and the plaint

or memorandum of appeal is consequently

rejected, the Court shall direct the refund to

the plaintiff or the appellant, of the fee paid on

the plaint or memorandum of appeal which has

been rejected.

(2) Where a memorandum of appeal is

rejected on the ground that it was not

presented within the time allowed by the law

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of limitation, one-half of the fee shall be

refunded.

18. Refund on settlement before hearing.—

Wherever by agreement of parties,—

(i) any suit is dismissed as settled out of

Court before any evidence has been

recorded on the merits of the claim; or

(ii) any suit is compromised ending in a

compromise decree before any evidence

has been recorded on the merits of the claim;

(iii) any appeal is disposed of before the

commencement of hearing of such appeal,

half the amount of all fees paid in respect of

the claim or claims in the suit or appeal shall

be ordered by the Court to be refunded to the

parties by whom the same have been

respectively paid.

Explanation (1): The expression “merits of

the claim” refers to all matters which arise for

determination in the suit not being matters

relating to the frame of the suit, misjoinder of

parties and cause of action, the jurisdiction of

the court to entertain or try the suit or the fee

payable, but includes matters arising on pleas

of res-judicata, limitation and the like.

Explanation (2): The expression “hearing of

the appeal” includes the “vista” of a case filed

in the appellate court.

19. Refund of fee paid by mistake or

inadvertence.— Any fee paid by mistake or

inadvertence shall be ordered to be refunded.

20. Procedure for obtaining refund.— When

a person becomes entitled to a refund of court

fees, the court shall grant a certificate

authorising him to receive back from the

Collector or by way of e-payment, in the

manner as prescribed, the amount specified

therein, calculated according to the provisions

of this Act.

21. Multifarious suits.— 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:

Provided that nothing in this section shall

be deemed to affect the power conferred by

section 9 of the Code of Civil Procedure, 1908

(Act 5 of 1908).

22. Written examinations of complainants.—

When the first or only examination of a person

who complains of the offence of wrongful

confinement, or of wrongful restraint, or of any

offence other than an offence for which police-

officers 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

Bharatiya Nagrik Suraksha Sanhita (Central

Act No. 46 of 2023), the complainant shall pay

a fee of ten rupees, unless the Court thinks fit

to remit such payment.

23. Exemption of certain documents.—

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 Government to a

criminal Court.

(iii) Written statements called for by the

Court after the first hearing of a suit.

(iv) Application or petition to a 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 interests therein, if presented, previous

to the final confirmation of such settlement.

(v) Application relating to a supply for

irrigation of water belonging to Government.

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(vi) Application for leave to extend

cultivation, or to relinquish land, when

presented to an officer of land-revenue by a

person holding, under direct engagement

with Government, land of which the

revenue is settled, but not permanently.

(vii) Application for service of notice of

relinquishment of land or of enhancement

of rent.

(viii) Written authority to an agent to

distrain.

(ix) 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 made for the immediate purpose

of being produced in Court.

(x) Bail-bonds in criminal cases,

recognizances to prosecute or give

evidence, and recognizances for personal

appearance or otherwise.

(xi) Petition by a prisoner, or other person

in duress or under restraint of any Court or

its officers.

(xii) Complaint of a public servant as

defined in the Bharatiya Nyaya Sanhita, 2023

(Central Act No. 45 of 2023), a municipal

officer, or an officer or servant of a Railway

Company.

(xiii) Application for the payment of

money due by Government to the applicant.

(xiv) Applications for compensation under

any law for the time being in force relating

to the acquisition of property for public

purposes.

CHAPTER IV

Probates, Letters of Administration and

Certificates of Administration

24. Relief where too high a court-fee has been

paid.— 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

between them as in the case of spoiled

stamps, or repay the same in money, at his

discretion.

25. Relief where debts due from a deceased

person have been paid out of his estate.—

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 amount

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.

Provided that 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

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claim as may appear to be reasonable under

the circumstances.

26. Relief in case of several grants.— (1)

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.

(2) 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.

27. Probates declared valid as to trust-

property though not covered by court-fee.—

The probate of the will or the letters of

administration of the effects of any person

deceased heretofore 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.

28. Provision for case where too low a court-

fee has been paid on probates, etc.— 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 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 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 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 proper 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.

29. Administrator to give proper security

before letters stamped under section 28.— In

case of letters of administration on which too

low a court-fee has been paid at first, the said

Authority shall not cause the same to be duly

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.

30. Executors, etc., not paying full court-fee

on probates, etc., within six months after

discovery of under-payment.— 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

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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 percent on the amount of the sum

wanting to make up the proper court-fee.

31. Notice of applications for probate or

letters of administration to be given to

Revenue-authorities and procedure thereon.—

(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 may, if he thinks fit,

require the attendance of the petitioner (either

in person or by agent) and take evidence and

inquire into the matter in such manner as he

may think fit, and, if he is still of opinion that

the value of the property has been under-

estimated, may require the petitioner to

amend the valuation.

(4) If the petitioner does not amend the

valuation to the satisfaction of the Collector,

the Collector may move the Court before

which the application for probate or letters of

administration was made, to hold an inquiry

into the true value of the property:

Provided that no such motion shall be made

after the expiration of six months from the date

of the exhibition of the inventory required by

section 277 of the Indian Succession Act, 1865

(10 of 1865), or as the case may be, by section

98 of the Probate and Administration Act, 1881

(5 of 1881).

(5) The Court, when so moved as aforesaid,

shall hold, or cause to be held, an inquiry

accordingly, and shall record a 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.

(6) For the purposes of any such inquiry, the

Court or person authorised by the Court to hold

the inquiry may examine the petitioner for

probate or letters of administration on oath

(whether in person or by commission), and

may take such further evidence as may be

produced to prove the true value of the

property. The person authorised as aforesaid

to hold the inquiry shall return to the Court

the evidence taken by him and report the

result of the inquiry, and such report and the

evidence so taken shall be evidence in the

proceeding, and the Court may record a

finding in accordance with the report, unless

it is satisfied that it is erroneous.

(7) 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 28.

(8) The Government may make rules for the

purposes of sub-section (3).

32. Payment of court fees in respect of

probates and letters of administration.— (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

Schedule III, and the Court is satisfied that the

fee specified in article 10 of Schedule I 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 31.

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33. Recovery of penalties, etc.— (1) Any

excess fee found to be payable on any inquiry

held under sub-section 6 of section 31 and any

penalty or forfeiture under section 30, 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 28 or of any court-

fee under section 28 in excess of the full court-

fee which ought to have been paid.

34. Sections 6 and 44 not to apply to probates

or letters of administration.— Nothing in

section 6 or section 44 shall apply to probates

or letters of administration.

CHAPTER V

Process-Fees

35. Rules as to cost of processes.— (1) The

High Court shall make rules as to the following

matters, namely:—

(i) the fees chargeable for serving and

executing processes issued by such court

in its appellate jurisdiction, and by the other

Civil and Revenue Courts established within

the local limits of such jurisdiction;

(ii) the fees chargeable for serving and

executing processes issued by the Criminal

Courts, established within such limits in the

case of offences other than offences for

which police officers may arrest without a

warrant; and

(iii) the remuneration of the peons and all

other persons employed by leave of a Court

in the service or execution of processes.

(2) The High Court may from time to time

amend the rules so made.

36. Confirmation and publication of rules.—

(1) All such rules and amendments shall, after

being confirmed by the Government, be

published in the Official Gazette, and shall

thereupon have the force of law.

(2) Until such rules are made and published,

the fees leviable for serving and executing

processes shall continue to be levied and shall

be deemed to be fees leviable under this Act.

37. Tables of process fees.— 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.

38. Number of peons in district and

subordinate Courts.— Subject to the rules to

be made by the High Court and approved by

the Government, every District Judge, the

Principal Judge 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.

39. Number of peons in Revenue Courts.—

Subject to rules to be framed by the Chief

Controlling Revenue Authority and approved

by the Government, every officer performing

the functions 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 Court or the Courts

subordinate to him.

CHAPTER VI

Of the Mode of Levying Fees

40. Rate of fee in force on date of presentation

of document to be applicable.— 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.

41. Collection of fees by stamps or

e-payment.— All fees chargeable under this

Act shall be collected by stamps or e-payment.

42. Stamps to be impressed or adhesive.—

The stamps or e-payment used to denote any

fees chargeable under this Act shall be

impressed or adhesive or partly impressed and

partly adhesive, as the Government may, by

notification in the Official Gazette, from time

to time direct.

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43. Rules for supply, number, renewal and

keeping accounts of stamps.— (1) The

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;

stamps;

(d) the keeping accounts of all stamps

used under this Act; and

(e) the manner of payment of court-fee

and refund thereof by e-payment:

Provided that, in the case of stamps used

under section 3 in a High Court, such rules

shall be made, with the concurrence of the

Chief Justice of the High Court.

(2) All such rules shall be published in the

Official Gazette, and shall thereupon have the

force of law.

44. Stamping documents inadvertently

received.— No document which ought to bear

a stamp under this Act shall be of any validity,

unless and until it is properly stamped:

Provided that where 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 case may be,

or, in the case of a High Court, any Judge of

such Court, may, if he thinks fit, order that such

document be stamped as he may direct; and,

such

document

being

stamped

accordingly, the same and every proceeding

relative thereto shall be as valid as if it had

been properly stamped in the first instance.

45. Amended document.— 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.

46. Cancellation of stamp.— (1) 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.

(2) Such officer as the Court or the head of

the 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:

Provided that, where court-fee is paid by e-

payment, the officer competent to cancel

stamp shall verify the genuineness of the

payment and after satisfying himself that the

court-fee is paid, shall lock the entry in the

computer and make an endorsement under his

signature on the document that the court-fee

is paid and the entry is locked.

CHAPTER VII

Miscellaneous

47.

Repayment

fee

certain

circumstances.— (1) When any suit in a Court

or any proceeding instituted by presenting a

petition to 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, petitioner,

appellant, or respondent on the plaint, petition,

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, proceeding, appeal or cross

objection was settled by agreement.

(2) The Government may, from time to time,

by order, provide for repayment to the

plaintiffs, petitioners, complainants under

section 138 of the Negotiable Instruments Act,

1881 (Act No. 26 of 1881) appellants or

respondents of any part of the fee paid by them

on plaints, petitions, complaints appeals or

cross objections, in suits, complaints under

section 138 of the Negotiable Instruments Act,

1881 (Act No. 26 of 1881), proceedings or

appeals disposed of under such circumstances

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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.

48. Admission in criminal cases of

documents for which proper fee has not been

paid.— 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 or section 6 shall be

deemed to prohibit such filing or exhibition.

49. Sale of stamps.— (1) The Government

may from time to time make rules for regulating

the sale of stamps or e-payment 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.

50. Power to reduce or remit fees.— The

Government may, from time to time, by

notification in the Official Gazette, reduce or

remit, in the whole or in any part of the State,

all or any of the fees mentioned in the

Schedules hereto and may in like manner

cancel or vary such order.

51. Saving of fees to certain officers of High

Courts.— Nothing in Chapters II and VII of this

Act applies to the fees which any officer of the

High Court is allowed to receive in addition to

a fixed salary.

52. Saving as to stamp duties.— 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.

Explanation.— The Stamp duty shall have

the same meaning as provided under the

Indian Stamp Act, 1899 (2 of 1899).

53. Power to make Rules.— (1) The

Government may, by notification in the Official

Gazette, make rules to carry out the purposes

of this Act.

(2) All rules made by the Government under

this Act shall be laid before House of the State

Legislature as soon as may be after they are

made and shall be subject to such

modifications as the State Legislature may

make during the session in which they are so

laid or the session immediately following.

54. Repeal and savings.— The Court Fees

Act, 1870 (Central Act 7 of 1870) in its

application to the State of Goa, is hereby

repealed:

Provided that, such repeal shall not affect

the previous operation of any of the laws so

repealed and anything done or any action

taken (including any appointment, notification,

order, rule, form, application, reference, notice,

report or certificate made or issued) under any

such law shall, in so far as it 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:

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“SCHEDULE I”

Ad valorem Fees

Article number

Proper fee

(1)

(2)

(3)

When such amount or value exceeds ten

thousand rupees, for every five hundred rupees,

or part thereof, in excess of ten thousand rupees,

upto twenty thousand rupees.

When such amount or value exceeds twenty

thousand rupees, for every one thousand rupees,

or part thereof, in excess of twenty thousand

rupees, upto thirty thousand rupees.

When such amount or value exceed thirty

thousand rupees, for every two thousand rupees,

or part thereof, in excess of thirty thousand

rupees, upto fifty thousand rupees.

When such amount or value exceeds fifty

thousand rupees, for every five thousand rupees,

or part thereof, in excess of fifty thousand rupees,

upto one lakh rupees.

When such amount or value exceeds one lakh

rupees, for every ten thousand rupees, or part

thereof, in excess of one lakh rupees, upto eleven

lakh rupees.

When the amount or value of the subject-matter

in dispute does not exceed one thousand

rupees.

When such amount or value exceeds one

thousand rupees, for every one hundred rupees,

or part thereof, in excess of one thousand

rupees, upto five thousand rupees.

When such amount or value exceeds five

thousand rupees, for every hundred rupees, or

part thereof, in excess, of five thousand rupees,

upto ten thousand rupees.

Twelve rupees

Fifteen rupees

Two hundred

rupees

Plaint, written statement

pleading a set-off or counter

-claim or memorandum of

appeal (not otherwise

provided for in this Act) or

of cross –objection presented

to any Civil or Revenue

Court

except

those

mentioned in section 3.

Seventy five rupees

One hundred

rupees

One hundred

rupees

One hundred and

fifty rupees

Two hundred

rupees

One thousand and two

hundred rupees

When such amount or value exceeds eleven lakhs

rupees, for every one lakh rupees, or part thereof,

in excess of eleven lakhs rupees.

Provided that, the maximum fee leviable on such

plaint or memorandum of appeal shall be three

lakh rupees.

Plaint in a suit for

possession under section

6 of the Specific Relief Act,

1963 (47 of 1963).

One half of fee on the

difference between the

amount claimed by the

applicant and the

A fee of one half the

amount prescribed in

the scale under article

1 of this Schedule.

Application

the

Collector for reference to

the Court under section 18

of the Land Acquisition

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(1)

(2)

(3)

Act, 1894 (1 of 1894) or to

the

authority

under

section 64 of Right to

Fair Compensation and

Transparency in Land

Acquisition, Rehabilitation

and Resettlement Act, 2013

(Act 30 of 2013).

amount awarded by

the Collector according

to the scale under

article 1 of this

Schedule, subject to a

minimum fee of fifty

rupees.

Application for review of

judgment, 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.

Application for review of

judgment, if presented on

or after the ninetieth day

from the date of the decree.

The fee leviable on the

plaint or memorandum

of appeal.

Copy of a decree or order

having the force of a decree.

When such decree or order is made by any Civil

Court other than a High Court, or by any

Revenue Court

When such decree or order is made by a District

Court

When such decree or order is made by a High

Court.

One hundred rupees

One hundred and fifty

rupees.

Two hundred rupees.

Copy or translation of a

judgment or order not

being, or having the force

of, a decree.

Fifty rupees.

When such judgment or order is passed by any

Civil Court, other than a High Court or by the

Presiding Officer of any Revenue Court or Office,

or by any other Judicial or Executive Authority,

When such judgment or order is passed by a

High Court.

One hundred rupees.

Copy of any document liable

to stamp duty under the

Indian Stamp Act, 1899 (2 of

1899), 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 two hundred

rupees.

(b) In any other case.

The amount of the

duty chargeable on

the original.

Five hundred rupees.

Copy of any revenue or

judicial proceeding or 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.

Ten rupees.

For every three hundred and sixty words or

fraction of three hundred and sixty words.

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(1)

(2)

(3)

When the amount or value of the property in

respect of which the grant of probate or letters is

made exceeds one thousand rupees, but does not

exceed ten thousand rupees.

When such amount or value exceeds ten

thousand rupees, but does not exceed fifty

thousand rupees.

When such amount or value exceeds fifty

thousand rupees, but does not exceed two lakh

rupees.

When such amount or value exceeds two lakh

rupees, but does not exceed three lakh rupees.

When such amount or value exceeds three lakh

rupees:

Provided that when, after the grant of a certificate

under the Indian Succession Act, 1925 (Act 39 of

1925), or under any law for the time being in force,

in respect of any property included in an estate,

a grant of probate or letters of administration is

made in respect of the same estate, the fee

payable in respect of the latter grant shall be

reduced by the amount of the fee paid in respect

of the former grant.

10. Probate of a will or letters of

administration with or

without will annexed

Two and half per

centum on such amount

or value.

Three and half per

centum on such amount

or value.

Five per centum on

such amount or value.

Six per centum on

such amount or value.

Seven and half per

centum on such amount

or value, subject to the

maximum of seventy-

five thousand rupees:

11. Certificate under the Indian

Succession Act, 1925 (Act 39

of 1925).

Two and half per

centum on the amount

or value of any debt or

security specified in

the certificate under

Part X section 374 of the

Act, and three and half

per centum on the

amount or value of any

debt or security to

which the certificate is

extended under sec-

tion 376 of the Act.

In any case

Note:

(1) The amount of a debt is its amount including interest, on the day on which the inclusion of the debt in the

certificate is applied for, so far as such amount can be ascertained.

(2) Whether or not any power with respect to a security specified in a certificate has been conferred under the Act, and,

where such a power has been so conferred, whether the power is for the receiving of interest or dividends on, or for the

negotiation or transfer of, the security, or for both purposes, the value of the security is its market-value on the day on which

the inclusion of the security in the certificate is applied for, so far as such value can be ascertained.

12. An application or petition

made by any assessee to the

High Court under section

256 of the Income Tax Act,

1961 (43 of 1961).

One half of ad valorem

fee leviable on the

amount in dispute

namely, the difference

between the amount of

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(1)

(2)

(3)

tax actually assessed

and the amount of tax

admitted by the asses-

see as payable by him

subject to minimum fee

of one hundred twenty

five rupees.

13. Application or petition

containing complaint or

charge of an offence under

section 138 of the Negotiable

Instruments Act, 1881 (Act

No. 26 of 1881).

(A)

When the amount of cheque

does not exceed ten

thousand rupees.

(B)

When the amount of cheque

does exceed ten thousand

rupees.

Two hundred rupees.

Two hundred rupees

for every ten thousand

rupees or part thereof

subject to the maxi-

mum of rupees one lakh

fifty thousand.

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

When the amount or value of the

But does not exceed

Proper fee

subject matter exceeds

(1)

(2)

(3)

Rs.

….

1,000

200

1,000

1,100

212

1,100

1,200

224

1,200

1,300

236

1,300

1,400

248

1,400

1,500

260

1,500

1,600

272

1,600

1,700

284

1,700

1,800

296

1,800

1,900

308

1,900

2,000

320

2,000

2,100

332

2,100

2,200

344

2,200

2,300

356

2,300

2,400

368

2,400

2,500

380

2,500

2,600

392

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2,600

2,700

404

2,700

2,800

416

2,800

2,900

428

2,900

3,000

440

3,000

3,100

452

3,100

3,200

464

3,200

3,300

476

3,300

3,400

488

3,400

3,500

500

3,500

3,600

512

3,600

3,700

524

3,700

3,800

536

3,800

3,900

548

3,900

4,000

560

4,000

4,100

572

4,100

4,200

584

4,200

4,300

596

4,300

4,400

608

4,400

4,500

620

4,500

4,600

632

4,600

4,700

644

4,700

4,800

656

4,800

4,900

668

4,900

5,000

680

5,000

5,100

695

5,100

5,200

710

5,200

5,300

725

5,300

5,400

740

5,400

5,500

755

5,500

5,600

770

5,600

5,700

785

(1)

(2)

(3)

Rs.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1175

5,700

5,800

800

5,800

5,900

815

5,900

6,000

830

6,000

6,100

845

6,100

6,200

860

6,200

6,300

875

6,300

6,400

890

6,400

6,500

905

6,500

6,600

920

6,600

6,700

935

6,700

6,800

950

6,800

6,900

965

6,900

7,000

980

7,000

7,100

995

7,100

7,200

1,010

7,200

7,300

1,025

7,300

7,400

1,040

7,400

7,500

1,055

7,500

7,600

1,070

7,600

7,700

1,085

7,700

7,800

1,100

7,800

7,900

1,115

7,900

8,000

1,130

8,000

8,100

1,145

8,100

8,200

1,160

8,200

8,300

1,175

8,300

8,400

1,190

8,400

8,500

1,205

8,500

8,600

1,220

8,600

8,700

1,235

8,700

8,800

1,250

(1)

(2)

(3)

Rs.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1176

8,800

8,900

1,265

8,900

9,000

1,280

9,000

9,100

1,295

9,100

9,200

1,310

9,200

9,300

1,325

9,300

9,400

1,340

9,400

9,500

1,355

9,500

9,600

1,370

9,600

9,700

1,385

9,700

9,800

1,400

9,800

9,900

1,415

9,900

10,000

1,430

10,000

10,500

1,505

10,500

11,000

1,580

11,000

11,500

1,655

11,500

12,000

1,730

12,000

12,500

1,805

12,500

13,000

1,880

13,000

13,500

1,955

13,500

14,000

2,030

14,000

14,500

2,105

14,500

15,000

2,180

15,000

15,500

2,255

15,500

16,000

2,330

16,000

16,500

2,405

16,500

17,000

2,480

17,000

17,500

2,555

17,500

18,000

2,630

18,000

18,500

2,705

18,500

19,000

2,780

19,000

19,500

2,855

(1)

(2)

(3)

Rs.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1177

19,500

20,000

2,930

20,000

21,000

3,030

21,000

22,000

3,130

22,000

23,000

3,230

23,000

24,000

3,330

24,000

25,000

3,430

25,000

26,000

3,530

26,000

27,000

3,630

27,000

28,000

3,730

28,000

29,000

3,830

29,000

30,000

3,930

30,000

32,000

4,030

32,000

34,000

4,130

34,000

36,000

4,230

36,000

38,000

4,330

38,000

40,000

4,430

40,000

42,000

4,530

42,000

44,000

4,630

44,000

46,000

4,730

46,000

48,000

4,830

48,000

50,000

4,930

50,000

55,000

5,080

55,000

60,000

5,230

60,000

65,000

5,380

65,000

70,000

5,530

70,000

75,000

5,680

75,000

80,000

5,830

80,000

85,000

5,980

85,000

90,000

6,130

90,000

95,000

6,280

95,000

1,00,000

6,430

(1)

(2)

(3)

Rs.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1178

(a) When presented to any officer of the Customs

or Excise Department or to any Magistrate

by any person having dealings with the

Government, and when the subject-matter

of such application relates to exclusively to

those dealings;

or when presented to any officer of land

revenue by any person holding temporarily

settled land under direct engagement with

Government, and when the subject-matter

of the application or petition relates

exclusively to such engagement;

or when presented to any Municipal

Council/Commissioner under any Act for the

time being in force for the conservancy or

improvement of any place, if the application

or petition relates solely to such conservancy

or improvement.

Application or petition

Five rupees.

and the fee increases at the rate of rupees 200 for every rupees 10,000 or part thereof upto rupees 11,00,000

and over rupees 11,00,000 at the rate of rupees 1,200 for every rupees 1,00,000 or part thereof, upto a maximum

fee of rupees 31,230, for example:—

Rs.

1,00,000

6,430

2,00,000

8,430

3,00,000

10,430

4,00,000

12,430

5,00,000

14,430

6,00,000

16,430

7,00,000

18,430

8,00,000

20,430

9,00,000

22,430

10,00,000

24,430

11,00,000

26,430

12,00,000

27,630

13,00,000

28,830

14,00,000

30,030

15,00,000

31,230

“SCHEDULE II”

Fixed Fees

Article number

—

Proper fee

(1)

(2)

(3)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1179

(1)

(2)

(3)

or when presented to any Civil Court other

than a principal Civil Court of original

jurisdiction or to a Collector or other officer

of revenue in relation to any suit or case in

which the amount or value of the subject-

matter is less than fifty rupees;

or when presented to any Civil, Criminal or

Revenue Court or to any Board or Executive

Officer for the purpose of obtaining a copy

or translation of any judgement, decree or

order passed by such Court, Board or Officer

or of any other document on record in such

Court or office.

(b) When containing a complaint or charge of

any offence other than the offence under

the Negotiable Instruments Act, 1881 (Act

No. 26 of 1881);

or when presented to a Civil, Criminal or

Revenue Court or to a Collector, or any

revenue officer having jurisdiction equal or

subordinate to a Collector, or to any

Magistrate in his executive capacity, and

not otherwise provided for by this Act;

or to deposit in Court revenue or rent;

or for determination by a Court of the

amount of compensation to be paid by

landlord to his tenant.

other Chief Controlling Revenue or

Executive Authority, or to a Commissioner

of Revenue or Circuit, or to any chief officer

charged with the executive administration

of a division and not otherwise provided by

this Act.

(d) When presented to any competent authority

for the purpose of obtaining a certificate of

domicile.

(e) When presented to the High Court,—

(i) for direction, order or writ under article

226 of the Constitution of India for the

enforcement of any of the fundamental

rights conferred by Part III of the

Constitution of India or for the exercise

of its jurisdiction under article 227

thereof.

(ii) in any other case not otherwise

provided for by this Act.

Five rupees.

Thirty rupees.

Twenty rupees.

Two hundred and

fifty rupees.

Five rupees.

Three hundred

rupees.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1180

(1)

(2)

(3)

When the Court grants the application and is of

opinion that the transmission of such records

involves the use of the post.

(a) When presented to a District Court.

(b) When presented to a Commissioner or a

High Court.

Fifty rupees.

In addition to any fee

levied on the

application under

clause (a), clause (b)

or clause (d) of article

1 of this Schedule.

Five rupees.

Application to any Civil

Court that records may be

called for from another

Court.

Application for leave to

sue as a pauper

—do—

Application for leave to

appeal as a pauper.

Ten rupees.

Twenty-five rupees.

Revision

application

when presented to the

High Court under section

115 of the Code of Civil

Procedure, 1908 (5 of 1908).

Plaint or memorandum of

appeal in a suit to obtain

possession under the Goa

Mamlatdar’s Court Act,

1966 (Act 9 of 1966).

Plaint or memorandum of

appeal in a suit to

establish or disprove a

right of occupancy.

Bail

bond

other

instrument of obligation

given in pursuance of an

order made by a Court or

Magistrate under any

section of the Bharatiya

Nagrik Suraksha Sanhita

(Central Act No. 46 of

2023) or the Code of Civil

Procedure, 1908 (5 of 1908),

and

not

otherwise

provided for by this Act.

Undertaking

under

section 49 of the Indian

Divorce Act, 1869 (4 of

1869) or under any

corresponding other law

for time being in force.

Twenty rupees.

Twenty-five rupees.

Twenty rupees.

Fifty rupees.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1181

10.

Wakalatnama

(1)

(2)

(3)

Ten rupees.

When presented for the conduct of any one

case,—

(a) to any Civil or Criminal Court other than

a High Court, or to any Revenue Court, or to

any Collector or Magistrate, or other executive

officer, except such as are mentioned in

clauses (b) and (c) below.

(b) to a Commissioner or Revenue, Circuit

or Customs, or to any Officer charged with the

executive administration of a Division, not

being the Chief Revenue or Executive

Authority.

other Chief Controlling Revenue or Executive

Authority.

(a) to any Civil Court other than a High

court, or to any Revenue Court, or Executive

officer other than the High Court or Chief

Controlling Revenue or Executive Authority.

(b) to a High Court or Chief Commissioner

or other Chief Controlling Executive or

Revenue Authority.

(i) when presented to the High Court.

(ii) When presented to the Court other than

High Court

(i) Government where no fees has been

prescribed under any relevant law.

(ii) any forest officer where such appeal is

provided for, by or under the Indian Forest

Act, 1927 (16 of 1927) or any corresponding

law in force, where no specific fee is

specified.

Twenty rupees.

Thirty rupees.

11.

Memorandum of appeal

when the appeal is not

from a decree or an order

having a force of decree,

and is presented,—

12.

Caveat

13.

Application for permi-

ssion to cut timber in

Government forest or

otherwise relating to such

forest.

14.

Memorandum of appeal

presented to,—

15.

Plaint or memorandum of

appeal in each of the

following Suits:-

(i) to alter or set aside a

summary decision or

order of any of the Civil

Courts not established by

Letters Patent or of any

Revenue Court;

Twenty rupees.

One hundred rupees.

Fifty rupees.

One hundred rupees.

Fifty rupees.

One thousand rupees.

Thirty rupees.

Fifty rupees.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1182

(ii) to alter or cancel

any entry in a register

of the names of

proprietors of revenue-

paying estates;

(iii) to obtain a

declaratory decree

where no consequen-

tial relief is prayed;

(iv) to set aside an

award;

(v) to set aside an

adoption;

(vi) every other suit

where it is not possible

to estimate at a

money-value

the

subject-matter

dispute, and which

not

otherwise

provided for by this

Act.

16.

Agreement in writing

stating a question for

the opinion of the

Court under the Code

of Civil Procedure,

1908 (5 of 1908).

17. Every petition under

the Indian Divorce

Act, 1869 (4 of 1869),

except

petitions

under section 144 of

the same Act, and

every memorandum of

appeal under section

55 of the same Act.

18. Appeal to High Court

under section 260A of

the Income-Tax Act,

1961 (Central Act 43 of

1961).

19. Every Petition, procee-

ding or misc civil

application

under

the Goa Succession,

Special Notaries and

Inventory Proceeding

Act, 2012 (Goa Act 23

of 2016).

(1)

(2)

(3)

Five hundred rupees.

One thousand rupees.

Five hundred rupees.

Two hundred rupees.

Five hundred rupees.

Ten thousand rupees.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1183

SCHEDULE III

(See section 32)

Form of valuation (to be used with such modifications, if any, as may be necessary)

IN THE COURT OF

RE-PROBATE of the Will

of and credits of

(or Administration of the property), deceased

solemnly affirm

make oath

and say that I am the executor (or one of the executors or one of the next of kin) of.....................................................

………………………………………...., deceased, and that I have truly set forth in Annexure A to this affidavit

all the property and credit of which the above named deceased died possessed or was entitled to at the

time of his death, and which have come, or are likely to come, to my hands.

2. I further say that I have also truly set forth in Annexure-B all the items I am by law allowed to deduct.

3. I further say that the said assets, exclusive only of such last mentioned items but inclusive of all rents,

interest, dividends and increased values since the date of the death of the said deceased, are under the

value of

ANNEXURE A

Valuation of the Movable and Immovable Property of the Deceased

Rs.

Cash in the house and at the banks, household goods,

wearing apparel, books, plate, jewels, etc.

… …. … ..

(State estimated value according to best of

Executor’s or Administrator’s belief).

Property in Government securities transferable

at the Public Debt Office.

… …. … ..

(State description and value at the price of the day; also the

interest separately, calculating it to the time of making

the application).

Immoveable property consisting of

(State description, giving, in the case of houses the assessed

… …. … ..

value, if any, and the number of years’ assessment the

market-value is estimated at, and in the case of land, the

area, the market–value and all rents that have accrued).

Leasehold property

… …. … ..

(If the deceased held any leases for years determinable, state

the number of years’ purchase the profit rents are estimated to

be worth and the value of such, inserting separately arrears

due at the date of death and all rents received or due since

that date to the time of making the application).

Property in public companies

… …. … ..

(State the particulars and the value calculated at the price of

the day; also the interest separately, calculating it to the time

of making the application).

Policy of insurance upon life, money out on mortgage and other

securities, such as bonds, mortgages, bills, notes and other

securities for money

… …. … ..

(State the amount of the whole; also the interest separately,

calculating it to the time of making the application).

Books-debts

… …. … ..

(other than bad).

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 24

(EXTRAORDINARY No. 3)

17TH SEPTEMBER, 2024

1184

Stock-in-trade

… …. … ..

(State the estimated value, if any).

Other property not comprised under the foregoing heads

… …. … ..

(State the estimated value, if any).

_________

Total :

_________

Deduct amount shown in Annexure B not subject to duty

_________

Net Total:

_________

_______

ANNEXURE B

Schedule of Debts, etc.

Rs.

Amount of debts due and owing from the deceased,

payable by law out of the estate

… …. … ..

Amount of funeral expenses

… …. … ..

Amount of mortgage incumbrances

… …. … ..

Property held in trust not beneficially or

with general power to confer a beneficial interest

… …. … ..

Other property not subject to duty

… …. … ..

Total :

__________

Secretariat,

SANDIP JACQUES,

Porvorim, Goa.

Secretary to the Government of Goa,

2nd September, 2024.

Law Department (Legal Affairs).

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