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Section 1a – The Court Fees’ Act, 1870

The Court Fees’ Act, 1870

 

1A. (Note: Ins. by the A.O. 1937) Definition of ‘Appropriate Government”. –

 

In this Act “the Appropriate Government” means, in relation to fees or stamps relating to documents presented or to be presented before any officer serving under the Central Government, that Government, and in relation to any other fees or stamps, the State Government.]

 

COMMENTS

 

The enactment of the Act is intended to provided revenue to the State. It has been held that this is a fiscal statute and like identical legislations its provisions and connotations must be construed in its strict sense. Chief Inspector of Stamps, U.P. vs Mahant Lakshmi Narain – Air 1970 All 488.

 

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The Court Fees’ Act, 1870

 

Indian Laws – Bare Acts

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