Section 27 of Court Fees Act 1870: Rules for Supply, Number, Renewal and Accounts of Stamps
Section 27 of the Court-Fees Act, 1870 empowers the appropriate Government to make legally enforceable rules dealing with the administration of court-fee stamps, including their supply, the number of stamps used to denote a fee, renewal of damaged or spoiled stamps, and maintenance of stamp accounts.
What Section 27 provides
27. Rules for supply, number, renewal and keeping accounts of stamps.
The appropriate Government may, from time to time, make rules for regulating:
- the supply of stamps to be used under the Act;
- the number of stamps to be used for denoting any fee chargeable under the Act;
- the renewal of damaged or spoiled stamps; and
- the keeping of accounts of all stamps used under the Act.
Where stamps are used under Section 3 in a High Court, the rules must be made with the concurrence of the Chief Justice of that Court. The rules must be published in the Official Gazette and, upon publication, have the force of law.
The statutory wording should be checked against the official text before citation in pleadings or formal legal work. The expression "appropriate Government" replaced the earlier expression "Local Government" through the Adaptation of Laws framework.
Meaning of "appropriate Government"
Section 1A of the Court-Fees Act defines the expression. In relation to fees or stamps concerning documents presented, or to be presented, before an officer serving under the Central Government, the appropriate Government is the Central Government. For other fees or stamps, it is the State Government.
Scope of the rule-making power
The provision is administrative and regulatory. It authorises rules governing how court-fee stamps are supplied and accounted for, how many stamps may be used to represent a chargeable fee, and how damaged or spoiled stamps may be renewed. The details may therefore depend on the rules and notifications applicable in the relevant State, Union Territory, court or authority.
Supply and number of stamps
Clauses (a) and (b) permit regulation of the supply of court-fee stamps and the number of stamps used to denote a fee. These powers support an orderly system for collection of court fees under Chapter V of the Act.
Renewal of damaged or spoiled stamps
Clause (c) enables rules for renewal of damaged or spoiled stamps. The applicable procedure, conditions and competent authority should be verified from the rules or notifications in force for the relevant jurisdiction.
Accounts of stamps
Clause (d) permits rules for keeping accounts of stamps used under the Act. This provides the legal basis for prescribed record-keeping and accountability requirements concerning court-fee stamps.
Special requirement for High Courts under Section 3
The proviso creates an additional safeguard where the stamps are used under Section 3 of the Act in a High Court: the rule-making authority must obtain the concurrence of the Chief Justice of that High Court. Section 3 concerns the levy of fees in specified High Courts on their original sides.
Publication in Official Gazette and force of law
Section 27 expressly requires rules made under it to be published in the Official Gazette. Once so published, the section states that the rules have the force of law. For practical use, the applicable Gazette notification and local rules should therefore be checked in addition to the parent Act.
Related provisions
Section 25 provides for collection of fees by stamps, Section 26 deals with impressed or adhesive stamps, Section 28 addresses documents inadvertently received without proper stamping, and Section 30 concerns cancellation of stamps. These provisions form part of Chapter V dealing with the mode of levying fees.
Official legal source
For the central text of the Act, see the Court-Fees Act, 1870 on India Code. State amendments, rules and Gazette notifications should also be checked for the jurisdiction concerned.
Last reviewed: 22 September 2026.