Taxmann’s Court-Fees Act 1870 – Bare Act with Section Notes – Edition 2025.

Taxmann’s Court-Fees Act 1870 – Bare Act with Section Notes – Edition 2025.

Description

Court-Fees Act 1870 [Bare Act with Section Notes ] by Taxmann provides a comprehensive, up-to-date presentation of the law governing court fees in India. This edition consolidates the original text of the Act with section-wise notes, editorial insights, and references to relevant case law. It is a ready reference for legal procedures related to imposing and recovering court fees.

This book is intended for the following audience:

• Litigators & Advocates – Lawyers who handle civil, criminal, or revenue matters will find this an indispensable resource for determining correct court fees and ensuring compliance in filing suits, appeals, petitions, and applications
• Judges & Court Staff – Judicial officers and court staff can refer to the section notes for clarity on calculation methods, refunds, exemptions, and procedural details
• Law Students & Academics – A handy guide for understanding the structure and nuances of the Court-Fees Act, with historical context, relevant amendments, and cross-references
• Government Departments & Revenue Officers – Officials dealing with probate, administration of estates, and revenue proceedings can refer to the commentary and notes for correct valuation and fee assessment
• Legal Researchers – The bare act text, supplemented with section-wise notes and references to case law, is invaluable for research and commentary on court fee legislation

The Present Publication is the 2025 Edition, covering the amended and updated text of the Court-Fees Act [Act No. 7 of 1870 ], with the following noteworthy features:

• [Authentic Bare Act Text] Presents the unaltered text of the Court-Fees Act 1870, ensuring reliability and authenticity
• [Section Notes & Comments] Each provision is followed by concise notes explaining key concepts, historical context, and important judicial interpretations
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Latest Amendments & Updates] Incorporates all relevant amendments up to the 2025 edition, ensuring practitioners and students stay abreast of current law
• [Tables & Schedules] Contains updated schedules of ad valorem and fixed fees, with easy-to-read charts for quick reference on court fees calculations
• [Practical Insights] Highlights procedural aspects such as refunds, valuation of property, penalty for underpayment, and exemptions
• [Case Law References] Section notes include references to significant case laws from various courts that have shaped the interpretation of the Act
• [User-Friendly Layout] Clear headings, sub-headings, and an exhaustive index help navigate through the Act effortlessly

The structure of the book is as follows:

• Bare Act Format – Each chapter is arranged sequentially, mirroring the original Act’s layout
• Section-Wise Notes – After every section, readers will find well-organised notes highlighting legislative intent, clarifications, and usage examples
• Tabular Presentation – Schedules (I, II, and III) are laid out at the end, detailing fee rates, fixed amounts, and valuation forms
• Subject Index – A separate Subject Index references key topics and corresponding sections.

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