Section 26 of the Court-Fees Act, 1870 - Stamps to Be Impressed or Adhesive

Section 26 of the Court-Fees Act, 1870 governs the form in which stamps used to denote court fees may be issued or used. The provision permits impressed stamps, adhesive stamps, or a combination of both, subject to directions issued by the appropriate Government through notification in the Official Gazette.

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What Section 26 provides

Section 26 - Stamps to be impressed or adhesive.

The stamps used to denote fees chargeable under the Act may be impressed or adhesive, or partly impressed and partly adhesive, as the appropriate Government may direct from time to time by notification in the Official Gazette.

The central provision therefore does not prescribe one compulsory physical form of court-fee stamp for every situation. Instead, it authorises the appropriate Government to prescribe, by Gazette notification, the permitted method for denoting court fees.

Section 26 should be read with Section 25 of the Court-Fees Act, 1870, which provides for the collection of fees by stamps, and with the applicable state or Union Territory amendments, rules and notifications.

Meaning of important terms

Impressed stamp

An impressed stamp is a stamp or impression placed on a document by an authorised method rather than attached as a separate adhesive stamp. In jurisdictions where the law has been modernised, the expression may expressly include impressions made by a franking machine or another authorised machine and, where specifically provided, a unique number generated through e-stamping or similar software.

Adhesive stamp

An adhesive stamp is a physical stamp affixed to the relevant document to denote payment of the prescribed court fee. Its use remains subject to the applicable statutory provisions, rules and Government notifications.

Appropriate Government

For the purpose of Section 26, the expression refers to the Government having authority under the Act in its application to the relevant jurisdiction. The operative method of paying or denoting court fees can therefore differ between States and Union Territories.

Important: Court-fee legislation has substantial state-specific amendments. Before filing a document, the applicable State or Union Territory law, court rules, current fee schedule and authorised e-stamping or payment system should be checked.

Important state and Union Territory amendments

Jammu and Kashmir Union Territory

For the Union Territory of Jammu and Kashmir, Section 26 was adapted so that the existing provision operates as sub-section (1), with an additional sub-section defining "stamp" for Section 26 and Section 25. The adaptation includes an adhesive or impressed stamp and recognises, within the definition of an impressed stamp, an impression by a franking machine or another machine and a unique number generated by e-stamping or similar software where specified by the Appropriate Government.

Reference: Jammu and Kashmir Reorganisation (Adaptation of Central Laws) Order, 2020, S.O. 1123(E), dated 18 March 2020.

Union Territory of Ladakh

The adaptation applicable to Ladakh similarly expands Section 26 by defining "stamp" and recognising modern methods of impressed stamping. It also contains a definition of e-stamping as stamping through a unique number or code generated by an electronic machine or software application.

Reference: Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Order, 2020, S.O. 3774(E), dated 23 October 2020.

Haryana

Haryana added an explanation to Section 26 defining "stamp" to include an authorised mark, seal or endorsement and an adhesive or impressed stamp. The State amendment also recognises an impression made by a franking or other machine, or e-stamping, within the expression "impressed stamp".

Reference: Haryana Act 29 of 2016, section 2.

Punjab

Punjab substituted Section 26 in its application to the State. The substituted provision retains the rule permitting impressed, adhesive, or partly impressed and partly adhesive stamps and adds a definition of "stamp". Its explanation expressly includes franking or other machine impressions and a unique number generated by e-stamping or similar software, subject to Government notification.

Reference: Court Fees (Punjab Amendment) Act, 2016 (Punjab Act 8 of 2016).

Modern court-fee systems: The amendments in several jurisdictions show the statutory movement from traditional physical stamps toward authorised franking and e-stamping. The availability and procedure for electronic court-fee payment still depend on the law, rules and notifications applicable in the particular jurisdiction and court.

Practical effect of Section 26

Section 26 is primarily an enabling provision. It allows the competent Government to determine how a court fee is represented on a document. A litigant or filing professional should therefore not rely on Section 26 alone to determine the correct mode of payment. The relevant fee provision, local amendment, current rules, Gazette notifications and the filing requirements of the court concerned must also be considered.

The provision is particularly relevant when deciding whether a court fee may be paid through adhesive court-fee stamps, impressed stamps, franking, e-stamping or another officially authorised system.

Historical notes

The expression "appropriate Government" was substituted through the Adaptation of Laws framework. The original section also carries a historical reference to rules concerning levy of court fees by adhesive and impressed stamps published in the Gazette of India in 1883.

Official legal resources

This page is a general legal information resource. Court-fee requirements can vary by jurisdiction and may change through amendments, rules and notifications. Verify the current local law and filing requirements before use in a proceeding.