Section 439 in Rules Under the Court-Fees Act, 1870
439.
Judges should make an occasional inspection of documents that have been filed in the records of pending and disposed of case, in order to ascertain that the proper Court-fee has been realized and that the stamps have been properly punched and defaced, and have not been subsequently removed from the documents on which they have been used.Rules Under Section 27 (C)The following rules have been made by the State Government under clause (c) of Section 27 of the Court Fees Act, 1870 while exercising the powers conferred under that section for regulating the renewal of damaged or spoiled stamps.(1)"Deputy Commissioner" or "Collector" includes any other officer whom the State Government may appoint in this behalf by name or by virtue of his office.(2)Ordinarily renewal of spoiled adhesive stamps shall not be allowed except when they are used in continuation with impressed stamps.Note. - To meet cases of special hardship, the State Government has made provisions in Chapter IX in Part II of the Stamp Manual in respect of grant of refund. (See Executive Instructions under Sections 26-27 of Refunds and Renewals).(3)(i)If any person possessing damaged or spoiled impressed stamps delivers up the same to the Deputy Commissioner or Collector for cancellation and applies for its renewal within six months after the stamp has become damaged or spoiled, the Deputy Commissioner or Collector may, if satisfied of the sufficiency of the grounds of the application, cancel and renew such stamps.(ii)For the purposes of this rule the renewal of a damaged or spoiled stamp means the supply in lieu thereof of a fresh stamp or stamps of a similar kind and equal value or if required and the Collector thinks fit, stamp of any other description of the same amount in value.(iii)A stamp be deemed to be damaged or spoiled-(a)When the stamp or paper on which it is impressed or affixed has been inadvertently or undersignedly spoiled, obliterated, or by any means rendered permanently unfit for use, whether the said paper be written on or not; or(b)When by reason of some material error in the writing or copy of a stamped document, it has become of no avail, or(c)When the purpose intended to be effected by stamped document has been effected by some other document duly stamped.Direction Under Section 26.The Provincial Government has issued the following directions under Section 26 of the Court-fees Act, 1870 (VII of 1870)-(1)When in any case the fee chargeable under the said Act is less than Rs. 25/- such fee shall be denoted by the adhesive stamps. The adhesive stamps to be used shall either be adhesive stamps of the size and pattern bearing the words "Court-fee" and containing three lines in the middle with the King's head and the value printed on the left side, or adhesive stamps of any different shape, size or pattern, bearing the words "Court-fee" which may hereafter be issued for use, in supersession of or in addition to the adhesive stamps now in use.(2)When in any case the fee chargeable under the said Act amounts to or exceeds Rs. 25/- such fee shall be denoted by impressed stamps bearing the words "Court-fee", adhesive stamps being employed to make up fractions of less than Rs. 25.(3)If in any case the amount of the ice chargeable under the said Act involves a fraction of an anna, such fraction shall be remitted.(4)The additional court-fee payable under Section 19-E of the said Act on probates or letters of administration shall be denoted in the aforesaid manner.Instructions under the Court-fees Act & the Stamp Act.
