Court Fee Stamp.. Use , Refund

- Court Fee - Stamp - Use , Refund....!

                                 

- Court fee stamp is levied to as for collection of tax for government.

- Court fee stamp is paid in various civil , criminal , revenue, arbitration , tax , trust , etc judicial as well as quasi judicial proceeding.

- Basically no period of limitation is fixed or provided for using it.

- Means court fee stamp may be used at any time after purchase of it.

 

- Refund of court fee stamp in certain circumstances is provided in section 43 of Maharashtra Court Fees Act 1959.

- In case suit is Remand in appeal , Review of Judgement , Reverse or modification of firmer decision on ground of mistake Court shall refund Court fee stamp wholly by way of Refund Certificate.

- Refund certificate granted by court shall be encashed within 2 year from the date of issue of the certificate by court.

- If the suit is settled in any mode under section 89 of C.P.C. ( also in Lok Adalat ) the plaintiff shall be entitled refund of whole court fee by way of refund certificate.

- But General Stamp ( i.e. other than court fee ) shall be used within 6 month from the date of purchase.

 = = Relevant Provision = = =

-Section 15, 16 , 16A ,17 , 17 A , 43 0f Maharashtra Court Fee Act 1959.

- Section 21 of The Legal Services Authorities Act 1987.

- 89 of Code of Civil Procedure 1908.

- Section 52B of Maharashtra Stamp Act 1958.

- - - - - Relevant Judgement  - - 

- Vilas Rambhau Nakade v/s Civil Judge , Senior Division , Nagpur and others. 2006(3) M.L.J.146.

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