Act Info:
Rates of Ad Valorem Fees Leviable on the Plaints / Suits in Maharashtra
SCHEDULE I
Particulars
Description
Proper fee
1
2
3
1[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 thousand rupees.
Two hundred 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.
Twelve 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.
Fifteen rupees.
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.
Seventy-five 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.
One hundred rupees.
When such amount or value exceeds thirty thousand rupees, for every two thousand and or part thereof, in excess of thirty thousand rupees upto fifty thousand rupees.
One hundred 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 of rupees.
One hundred and fifty 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, upto eleven lakh of rupees.
Two hundred rupees.
When such amount or value exceeds eleven lakh of rupees, for every one lakh of rupees, or part thereof, in excess of eleven lakh of rupees :
One thousand and two hundred rupees.
Provided that, the maximum fee leviable on the plaint or memorandum of appeal or of cross objection shall be three lakh of rupees.]
2
Plaint in a suit for possession under 2[Section 6 of the Specific Relief Act, 1963]
A fee of one-half the amount prescribed in the scale under Article 1.
3
Plaint, application or petition (including memorandum of appeal), to set aside or modify any award 3[***]
.........
A fee on the amount or value of the award sought to be set aside or modified, accor- ding to the scale prescribed under Article 1.
4[3A.
Application or petition (including memorandum of appeal) to set aside or modify arbitral award under the Arbitration and Conciliation Act, 1996 (26 of 1996).
A fee of one-held of the advalorem fee on the amount or value of the award sought to be set aside 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 suit, application or petition (including memorandum of appeal), to set aside 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, acc- ording 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 persons having fiduciary relationship.
*****
A fee of one-half of the amount prescribed 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 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.
*****
A fee on the amount of the monetary gain, or loss to be prevented, according to the scale prescribed under Article 1.
8
Application for review of judgment if presented on or after the 5[thirtieth day] from the date of the decree.
*****
The fee leviable on the plaint or memorandum of appeal.
9
Application for review of judgment if presented before the 5[thirtieth day] from the date of the decree.
*****
One-half of the fee leviable on the plaint or memorandum of appeal.
6[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 amount or value 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 excess of fifty thousand rupees, upto two lakh 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 lakh rupees, on the part of the amount or value in excess of two lakh rupees, upto three lakh of 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 lakh rupees, on the part of the amount or value in excess of three lakh of rupees:
Seven and half per cent, subject to the maximum of 75,000 rupees.
Provided that when, after the grant of a certificate under Part X of the Indian Succession Act, 1925, or under 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 the latter grant shall be reduced by the amount of the fee paid in respect of the former grant.]
11
Certificate under Part X of the Indian 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 7[two times] this fee on the amount or value of any debt or security to which the certificate is ex- tended 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 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 me receiving of interest or dividend on, or for the negotiation or transfer of the security, or for the 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 of Bombay (Original Side), 2[1980.]
The fee leviable on a plaint in a suit or the same relief, subject to a minimum fee 7[one hundred rupees]
14
8[***]
15
Application to the Collector for a reference to the Court under section 18 of the Land Acquisition Act, 1894, in its application to the 9[Bombay area] or the Vidarbha region 9[of the State of Maharashtra] 10[***] or section 14 of the Land Acquisition Act in its application to the Hyderabad area of that State, as the case may be.
*****
One half of ad valorem fee on the difference, if any, between the amount award- ed by Collector and the amount claimed by the applicant, according to the scale prescribed under Article 1 of Schedule I, subject to a minimum fee of 7[fifty rupees]
16
Application or petition made by any assessee to the High Court 11[under sub-section (2) of section 256 of Income Tax, 1961.
*****
One half of ad valo- rem fee leviable on the amount in dispute 12[(namely, the difference be- tween the amount of tax actually assessed and the amount of tax admitted of tax admitted by the assessee as payable by him)], subject to the minimum fee of 13[one hundred twenty five rupees].
14[16A
An appeal filed after the 1st June 1999 and pending before the High Court against the order passed in appeal by the Appellate Tribunal, under section 260A(2) of the Income Tax Act, 1961.
*****
Ad-valorem fee Leviable on the amount in dispute, that is, the difference between the amount of tax actually assessed and the amount of tax admitted by the assessee as payable by him, subject to maximum fee of Rs. 10,000.
16B
An appeal filed after the 1st June 1999 and pending before the High Court against the order passed in appeal by the Appellate Tribunal, under section 27A of the Wealth Tax Act, 1957.
*****
One half of the ad- valerem fee leviable on the amount of dispute, that is, the difference between the amount of tax actually assessed and the amount of tax admitted by the assessee as payable by him, subject to the maximum of Rs. 5,000.]
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 2[State of Maharashtra.]
*****
One-half of ad valorem fee leviable on the amount in dispute 15[(namely, the difference between the amount of tax actually assessed and the amount of tax admitted by the assessee as payable by him)], subject to the minimum fee of 7[One hundred fifty rupees.]
16[18
Application or petition containing complaint or charge of an offence under section 138 of the Negotiable Instruments Act, 1881
(A) When the amount of cheque does not exceed ten thousand rupees
Two Hundred rupees
(B) When the amount of cheque exceeds ten thousand rupees.
Two hundred rupees for every ten thousand rupees or part thereof subject to the maximum of rupees one lakh fifty thousand.
Table of Rates of Ad Valorem Fees Leviable on the Institution of Suits, etc.
When the amount or value of the subject-matter exceeds
But does not exceed
Proper
When the amount or value of the subject-matter exceeds
But does not exceed
Proper
1
2
3
1
2
3
1,000
200
1,800
1,900
308
1,000
1,100
212
1,900
2,000
320
1,100
1,200
224
2,000
2,100
332
1,200
1,300
236
2,100
2,200
344
1,300
1,400
248
2,200
2,300
356
1,400
1,500
260
2,300
2,400
368
1,500
1,600
272
2,400
2,500
380
1,600
1,700
284
2,500
2,600
392
1,700
1,800
296
2,600
2,700
404
2,700
2,800
416
7,300
7,400
1,040
2,800
2,900
428
7,400
7,500
1,055
2,900
3,000
440
7,500
7,600
1,070
3,000
3,100
452
7,600
7,700
1,085
3,100
3,200
464
7,700
7,800
1,100
3,200
3,300
476
7,800
7,900
1,115
3,300
3,400
488
7,900
8,000
1,130
3,400
3,500
500
8,000
8,100
1,145
3,500
3,600
512
8,100
8,200
1,160
3,600
3,700
524
8,200
8,300
1,175
3,700
3,800
536
8,300
8,400
1,190
3,800
3,900
548
8,400
8,500
1,205
3,900
4,000
560
8,500
8,600
1,220
4,000
4,100
572
8,600
8,700
1,235
4,100
4,200
584
8,700
8,800
1,250
4,200
4,300
596
8,800
8,900
1,265
4,300
4,400
608
8,900
9,000
1,280
4,400
4,500
620
9,000
9,100
1,295
4,500
4,600
632
9,100
9,200
1,310
4,600
4,700
644
9,200
9,300
1,325
4,700
4,800
656
9,300
9,400
1,340
4,800
4,900
668
9,400
9,500
1,355
4,900
5,000
680
9,500
9,600
1,370
5,000
5,100
695
9,600
9,700
1,385
5,100
5,200
710
9,700
9,800
1,400
5,200
5,300
725
9,800
9,900
1,415
5,300
5,400
740
9,900
10,000
1,430
5,400
5,500
755
10,000
10,500
1,505
5,500
5,600
770
10,500
11,000
1,580
5,600
5,700
785
11,000
11,500
1,655
5,700
5,800
800
11,500
12,000
1,730
5,800
5,900
815
12,000
12,500
1,805
5,900
6,000
830
12,500
13,000
1,880
6,000
6,100
845
13,000
13,500
1,955
6,100
6,200
860
13,500
14,000
2,030
6,200
6,300
875
14,000
14,500
2,105
6,300
6,400
890
14,500
15,000
2,180
6,400
6,500
905
15,000
15,500
2,255
6,500
6,600
920
15,500
16,000
2,330
6,600
6,700
935
16,000
16,500
2,405
6,700
6,800
950
16,500
17,000
2,480
6,800
6,900
965
17,000
17,500
2,555
6,900
7,000
980
17,500
18,000
2,630
7,000
7,100
995
18,000
18,500
2,705
7,100
7,200
1,010
18,500
19,000
2,780
7,200
7,300
1,025
19,000
19,500
2,855
19,500
20,000
2,930
40,000
42,000
4,530
20,000
21,000
3,030
42,000
44,000
4,630
21,000
22,000
3,130
44,000
46,000
4,730
22,000
23,000
3,230
46,000
48,000
4,830
23,000
24,000
3,330
48,000
50,000
4,930
24,000
25,000
3,430
50,000
55,000
5,080
25,000
26,000
3,530
55,000
60,000
5,230
26,000
27,000
3,630
60,000
65,000
5,380
27,000
28,000
3,730
65,000
70,000
5,530
28,000
29,000
3,830
70,000
75,000
5,680
29,000
30,000
3,930
75,000
80,000
5,830
30,000
32,000
4,030
80,000
85,000
5,980
32,000
34,000
4,130
85,000
90,000
6,130
34,000
36,000
4,230
90,000
95,000
6,280
36,000
38,000
4,330
95,000
1,00,000
6,430
38,000
40,000
4,430
and the fees increases at the rate of Rs. 200 for every Rs. 10,000 or part thereof over Rupees one lac upto Rs. 11,00,000 and over Rs. 11,00,000 at the rate of Rs. 1,200 for every Rs. 1,00,000 or part thereof, upto a maximum fee of Rs. 3,00,000 for example:--
Rs.
Rs. P.
Rs.
Rs. P.
Rs.
Rs. P.
Rs.
Rs. P.
Rs.
Rs. P.
1,00,000
6,430
4,00,000
12,430
7,00,000
18,430
10,00,000
24,430
13,00,000
28,830
2,00,000
8,430
5,00,000
14,430
8,00,000
20,430
11,00,000
26,430
14,00,000
30,030
3,00,000
10,430
6,00,000
16,430
9,00,000
22,430
12,00,000
27,630
15,00,000
31,230
____________________
1. Articles 1 was substituted by Maharashtra 18 of 2002 w.e.f. 01.10.2001.
2. Substituted by Maharashtra 23 of 1996 w.e.f. 21.02.1997.
3. Words "otherwise than under the Arbitration Act, 1940 (X of 1940)" dated by the Bombay Court-Fees (Amendment and Continuance) Act, 2010 (9 of 2010), dated 27th April, 2010 w.r.e.f. 01.09.2009.
4. Article 3A inserted by the Bombay Court-Fees (Amendment and Continuance) Act, 2011 (9 of 2010), dated 27th April, 2010 w.r.e.f. 01.09.2009.
5. Substituted for the words, "ninetieth day" by Maharashtra 50 of 1976.
6. Substituted by Maharashtra 34 of 1994.
7. Substituted by Maharashtra 18 of 2002 w.e.f. 01.10.2001.
8. Articles 14 was deleted by Maharashtra 18 of 1960.
9. Substituted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
10. Omitted, by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
11. These words were substituted for "under section 66 of the Indian Income-tax Act, 1922" by Maharashtra 23 of 1996 w.e.f. 21.02.1997.
12. This Portion was substituted for "namely, the difference between the amount actually assessed and the amount admitted by the assessee as assessable" by Maharashtra 18 of 1960.
13. Substituted for "one hundred rupees" by Maharashtra 18 of 2002 w.e.f. 01.10.2011.
14. Articles 16A and 16B inserted by Bombay Court-fees (Amendment) Act No. 26 of 2000, w.e.f. 03.03.2000.
15. Substituted by Maharashtra 18 of 1960.
16. Inserted by Maharashtra 17 of 2008 w.e.f. 01.07.2008.