Section 5 of the Court Fees Act 1870: Procedure When Court Fee Is Disputed

Section 5 of the Court-fees Act, 1870 provides a statutory mechanism for deciding a disagreement about whether a court fee is payable or about the amount of court fee payable in proceedings covered by the section.

Current-law note: The Court-fees Act, 1870 is a pre-Constitution central enactment, but its operation is not uniform throughout India. State amendments, State court-fee legislation and local rules may alter or replace the central provisions in a particular jurisdiction. The applicable State law and current High Court rules should therefore be checked before relying on Section 5.

What Section 5 deals with

The provision addresses a difference as to the necessity or amount of a fee. In practical terms, such a difference can arise when the officer responsible for checking court fees and a litigant or legal representative disagree on whether a fee must be paid or on the amount legally chargeable.

Text of Section 5

When any difference arises between the officer whose duty it is to see that any fee is paid under this Chapter and any suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall, when the difference arises in any of the said High Courts, 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.

When any such difference arises in any of the said Courts of Small Causes, the question shall be referred to the Clerk of the Court, 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 first Judge of such Court.

The Chief Justice shall declare who shall be taxing-officer within the meaning of the first paragraph of this section.

Procedure under Section 5

Dispute in a High Court: the question is referred to the taxing-officer.
Ordinary decision: the taxing-officer's decision is stated by the section to be final.
Question of general importance: if the taxing-officer considers the issue to be of general importance, it is referred for final decision to the Chief Justice or a Judge appointed by the Chief Justice.
Specified Courts of Small Causes: the question is referred to the Clerk of the Court, subject to referral of a question of general importance to the first Judge of that Court.
Designation of taxing-officer: the Chief Justice declares who is to act as taxing-officer for the purpose of the first paragraph.

Meaning of important expressions

Necessity of paying a fee

This refers to the threshold issue whether the document, proceeding or relief in question attracts a court fee under the applicable court-fee law.

Amount of fee

This concerns the quantum of court fee payable where liability to pay a fee exists but its correct calculation, classification or valuation is disputed.

Taxing-officer

For the purpose of the first paragraph of Section 5, the taxing-officer is the officer declared as such by the Chief Justice. The expression should therefore be read with the applicable High Court rules, notifications and administrative arrangements.

Question of general importance

The section gives the taxing-officer or, as applicable, the Clerk of the Court the role of deciding whether the disputed question is one of general importance and should be referred to the higher authority identified in Section 5.

Why the applicable State law must also be checked

Court fees are substantially affected by State legislation and amendments. The central Court-fees Act, 1870 is shown in official legislative material as only partly in force, reflecting amendments, repeals and State-specific changes. A court-fee issue should therefore be examined under the legislation actually applicable to the court and State or Union Territory concerned.

Official legal source

For the central enactment and its text, see the India Code - Court-fees Act, 1870. For a live matter, also check the relevant State legislation, amendments, court-fee schedules and High Court rules.

This page is a general legal information resource. Court-fee requirements can differ by jurisdiction and by the nature and valuation of the proceeding.