Chapter VII MISCELLANEOUS

All fees chargeable under this Act shall be collected by stamps or e-stamps.

The stamps used to denote any fee chargeable under this Act shall be impressed or adhesive or partly impressed and partly adhesive or e-stamps, as the Government may, by notification in the Official Gazette, from time to time direct.

Where any document which ought to bear a stamp under this Act is amended in order merely to correct a mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp.

Where allowance is made in this Act for damaged or spoiled stamps or where fee already paid is directed to be refunded to any person by an order of Court, the Collector may, on the application of the person concerned, pay to him the amount of fee or where damaged or spoiled stamps are produced, he may, after satisfying himself about their genuineness, give in lieu thereof the same amount or value in stamps of the same or any other description, or if the applicant so desires, the same amount or value in money provided that in all cases where money is paid in cash, deduction shall be made of five paise for each rupee or fraction thereof. No such deduction shall however be made where refund is claimed in respect of any fee paid in pursuance of an order of Court which has been varied or reversed in appeal.

Any person appointed to sell stamps who disobeys any rule made under this Act, and any person, not so appointed who sells or offers for sale any stamps, shall be punishable with imprisonment for a term which extend to six months, or with fine which may extend to five hundred rupees, or with both.

(1) The Government may make rules to carry out all or any of the purposes of the Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for the following matters, namely.- (a) the fees chargeable for serving and executing processes issued by the Collector and by the Revenue Courts; (b) the remuneration of the persons necessary to be employed for the service and execution of such processes; (c) the fixing of the number of persons necessary to be employed for the service and execution of such processes; (d) the supply of stamps to be used under this Act; (e) the number of stamps to be used for denoting any fee chargeable under this Act; (f) the keeping of accounts of all stamps used under this Act; (g) the circumstances in which stamps may be held to be damaged or spoiled; (h) the circumstances in which, the manner in which, and the authorities by which, allowance for used, damaged or spoiled stamps may be made; (i) the regulation of the sale of stamps to be used under this Act, the persons by whom alone such stamps may be sold and the duties and remuneration of such persons; and (j) any other matter which is to be or may be prescribed, under this Act. (3) Every rule made under this Act shall as soon as may be after it is made, be laid before the Legislative Assembly, Puducherry, while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid, or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made or issued, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

Until rules are framed under sections 69 and 70 and until notifications are issued under section 62, the rules and notifications now in force in respect of matters referred to in those sections, shall, in so far as they are not inconsistent with this Act, continue.

(1) The Court Fees Act, 1870 (Central Act 7 of 1870) in its application to the Union territory of Puducherry (except in so far as it relates to fees and stamps relating to documents presented or to be presented before any officer serving under the Central Government), and the Suits Valuation Act, 1887 (Central Act 7 of 1887) in its application to the Union territory of Puducherry are hereby repealed. (2) All suits and proceedings instituted before the commencement of this Act and all proceedings by way of appeal, revision or otherwise arising there from whether instituted before or after such commencement shall, notwithstanding the repeal of the Court Fees Act, 1870 (Central Act 7 of 1870) and the Suits Valuation Act, 1887 (Central Act 7 of 1887) be governed by the provisions of the said Acts and the rules made thereunder.