Section 12 in Rules Under the Court-Fees Act, 1870
12. Control. - As indicated in paragraph 1, one of the important duties of the Judges is to protect the revenue of the State by seeing that the machinery to prevent loss of revenue is worked effectively by them or their subordinates. That machinery in respect of Court-fees stamps is described in pages 190 to 194 of the Stamps Manual and every Judge should make himself familiar with it. It has been found that if these instructions are properly attended to, the risk of defalcation is slight. Officers will find ample opportunity of seeing that these instructions are followed by turning over the pages of records when put up to them. In some cases memoranda are submitted for the signature of the Judge with the order "issue" endorsed on the back so that the Judge when signing is unable to see that the Court-fees stamps required for the payment of process-fees are attached. Obviously it is desirable that the order should be endorsed so that the Judge when signing can see that the stamps have been attached, that the rules have been followed and that no stamps have been removed. It is the duty of the Judge to see that all memoranda in which free issue is directed actually correspond to an order to this effect made by him. It is by continual unobtrusive vigilance of this sort that the system of control can be made to work properly.
Reduction and Remissions of Court-Fee by State Government Under Section 35 of the Court-Fees Act, 1870
