Schedule I

Ad valorem fees Name of proceeding Description Fees 1. Plaint or memorandum of appeal (not otherwise provided for in this Act) or of cross objection presented to any Civil or Revenue Court. When the amount or value of the subject matter in dispute does not exceed one hundred rupees. When such amount or value exceeds one hundred rupees, for every ten rupees, or part thereof, in excess of one hundred rupees, up to one thousand rupees. Twenty rupees. Two rupees. When such amount or value exceeds one thousand rupees, for every hundred rupees, or part thereof, in excess of one thousand rupees, up to ten thousand rupees. Twenty rupees. When such amount or value exceeds ten thousand rupees, for every one thousand rupees, or part thereof, in excess of ten thousand rupees, up to one lakh of rupees. One hundred twenty rupees. When such amount or value exceeds one lakh of rupees, for every ten thousand rupees or part thereof in excess of one lakh of rupees: Two hundred rupees. Provided that the maximum fee leviable on a plaint or memorandum of appeal or of cross objection shall be seventy-five thousand rupees. 2. Plaint in a suit for possession under section 6 of the Specific Relief Act, 1963. ---- A fee of one-half of the amount prescribed in the scale under Article 1. 3. Plaint, application or petition (including memorandum of appeal) to ---- A fee on the amount or value of the award sought to be set aside 47 of 1963. 2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 19 Name of proceeding Description Fees set aside or modify any award otherwise than under the Arbitration and Conciliation Act, 1996. or modified according to the scale prescribed under Article 1. 4. Plaint, application or petition (including memorandum of appeal) which is capable of being treated as a suit, to set aside a decree or order having the force of a decree. ---- The same fee as is leviable on a plaint in a suit to obtain the relief granted in the decree or order, as the case may be. 5. Plaint in a suit, application or petition (including memorandum of appeal), to set aside alienation to which the plaintiff, applicant or appellant, as the case may be, was a party, either directly or through a legal guardian other than de facto or ad- hoc guardian, manager or partner or Court. ---- A fee on the extent of the value of alienation to be set aside, according to the scale prescribed under Article 1. 6. Plaint in a suit (including memorandum of appeal) for possession between the guardian and ward, trustee and beneficiary, principal and agent, wife and husband, executor or administrator and beneficiary, receiver and owner of property and between parsons having fiduciary relationship. ---- A fee of one-half of the amount preseribed in the scale under Article 1. 7. Any other plaint, application or petition (including memorandum of appeal), to obtain substantive relief capable of being valued in terms of monetary gain or prevention of monetary ---- A fee on the amount of the monetary gain or loss to be prevented, according to the scale prescribed under Article 1. 26 of 1996. 20 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4 Name of proceeding Description Fees loss, including cases wherein application or petition is either treated as a plaint or is described as the mode of obtaining the relief as aforesaid. 8. Application for review of judgement if presented on or after the ninetieth day from the date of the decree. ---- The fee leviable on the plaint or memorandum of appeal. 9. Application for review of judgement if presented before the ninetieth day from the date of the decree. ---- One-half of the fee leviable on the plaint or memorandum of appeal. 10. Probate of a will or letters of administration with or without will annexed. When the amount or value of the property in respect of which the grant of probate or letters is made exceeds one thousand rupees, on the part of the amount or value in excess of one thousand rupees, upto fifty thousand rupees. Two per cent. When the amount or value of the property in respect of which the grant of probate or letters is made exceeds fifty thousand rupees, on the part of the amount or value in exeess of fifty thousand rupees, upto two lakhs rupees. Four per cent. When the amount or value of the property in respect of which the grant of probate or letters is made exceeds two lakhs rupees, on the part of the amount or value in excess of two lakhs rupees, upto three lakhs rupees. Six per cent. When the amount or value of the property in respect of which the grant of probate or letters is made exceeds three lakhs rupees, on the part of the amount or value in excess of three lakhs rupees: Seven and half per cent. subject to the maximum of seventy-five thousand rupees. 2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 21 Name of proceeding Description Fees Provided that when, after the grant of a certificate under Part X of the Succession Act, 1925, or under the Bombay Regulation VIII of 1827 or any corresponding law for the time being in force, in respect of any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable in respect of later grant shall be reduced by the amount of the fee paid in respect of the former grant. 11. Certificate under Part X of the Succession Act, 1925. ---- The fee leviable in the case of a probate (Article 10) on the amount or value of any debt or security specified in the certificate under section 374 of the Act, and one and a half times this fee on the amount or value of any debt or security to which the certificate is extended under section 376 of the Act. Note:- (1) The amount of a debt is its amount including interest on the day on which the inclusion of the debt in the certificate if applied for, so far as such amount can be ascertained. (2) Whether or not any power with respect to a security specified in a certificate has been conferred under the 39 of 1925. 39 of 1925. 22 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4 Name of proceeding Description Fees Act; and where such a power has been so conferred, whether the power is for the receiving of interest or dividends on, or for the negotiation or transfer of the security, or for both purposes, the value of the security is its market value on the day on which the inclusion of the security in the certificate is applied for, so far as such value can be ascertained. 12. Certificate under Bombay Regulation VIII of 1827 or under any corresponding law in force. ---- The fee leviable in the case of a probate (Article 10) on the amount or value of the property in respect of which the certificate is granted. 13. Plaint presented with an originating summons under the Rules of the High Court. ---- The fee leviable on a plaint in suit for the same relief, subject to a minimum fee of sixty rupees. 14. Application to the Court under section 543 of the Companies Act, 1956. ---- The fee leviable on a plaint in a suit for the same relief. 15. Application to the Collector for a reference to the Court under section 18 of the Land Acquisition Act, 1894. ----- One-half of the ad- valorem fee on the difference, if any, between the amount awarded by the Collector and the amount claimed by the applicant, according to 1 of 1956. 1 of 1894. 2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 23 Name of proceeding Description Fees the scale prescribed under Article I of Schedule I, subject to a minimum fee of thirty rupees. 16. Application or petition made by any assessee to the High Court under section 256 of the Income Tax Act, 1961. ---- One-half of the ad- valorem fee leviable on the amount in dispute (namely, the difference between the amount actually assessed and the amount admitted by the assessee as assessable), subject to the minimum fee of one hundred rupees. 17. Application or petition made by any person (other than the Collector or the Commissioner) to the High Court under any provision of the sales tax law for the time being in force in any part of the State of Gujarat. ---- One-half of the ad- valorem fee leviable on the amount in dispute (namely, the difference between the amount actually assessed and the amount admitted by the assessee as assessable), subject to the minimum fee of one hundred rupees. Table of rates of ad-valorem fees leviable on the institution of suits When the amount of value of the subject matter exceeds But does not exceed Proper fee 1 2 3 Rs. Rs. Rs. 1 1000 10 1000 2000 200 2000 3000 300 3000 4000 400 4000 5000 500 5000 6000 600 6000 7000 700 7000 8000 800 8000 9000 900 43 of 1961. 24 The Gujarat Court-Fees Act, 2004. [ 2004: Guj.4 When the amount of value of the subject matter exceeds But does not exceed Proper fee 1 2 3 9000 10000 1000 10000 15000 1250 15000 20000 1500 20000 21000 1525 21000 22000 1600 22000 23000 1675 23000 24000 1750. 24000 25000 1825 25000 26000 1900 26000 27000 1975 27000 28000 2050 28000 29000 2125 29000 30000 2200 30000 32000 2375 32000 34000 2500 34000 36000 2650 36000 38000 2800 38000 40000 2950 40000 42000 3100 42000 44000 3250 44000 46000 3400 46000 48000 3550 48000 50000 3700 50000 55000 4000 55000 60000 4300 60000 65000 4600 65000 70000 4900 70000 75000 5200 and the fees increases at the rate of Rs. 150 for every Rs.5000 or part thereof, upto Rs. 1,00,000 and over Rs. 1,00,000 at the rate of Rs. 200 for every rupees 10,000 or part thereof, upto Rs. 10,00,000 and over Rs. 10,00,000 at the rate of Rs. 1,200 for every Rs.1,00,000 or part thereof, upto Rs.20,00,000 and over Rs.20,00,000 at the rate of Rs.500 for every Rs.1,00,000 or part thereof, upto a maximum fee of Rs.75,000, for example Rs. Rs. 100000 5950 200000 7950 300000 9950 400000 11950 500000 13950 600000 15950 700000 17950 800000 19950 2004: Guj.4 ] The Gujarat Court-Fees Act, 2004. 25 Rs. Rs. 900000 21950 1000000 23950 1100000 25150 1200000 26350 1300000 27550 1400000 28750 1500000 29950 1600000 31150 1700000 32350 1800000 33550 1900000 34750 2000000 35950 2100000 36450 2200000 36950