Section 638 in Civil Court Rules of the High Court of Judicature at Patna
638.
Application for the refund of the value of Court-fee stamps is to be made to the Chief Ministerial Officer of the Court in which the stamps are filed. The Chief Ministerial Officer shall compare the application with the record, and if he finds that a refund is due and if the Presiding Officer is also the Judge-in-charge, shall draft and sign an order on the back of the paper to which the Court-fee stamp ire affixed. The paper must then be passed on to the Accountant, who shall prejare a Payment Order in Form no. (A)-6 or (A)-7, as the case may require, and shall enter the particulars in the Register of Payment Orders [Form no. (A)-13]. The application with the other papers and the Register shall then be laid before the Judge-in-charge who, if satisfied that the proceedings are in order, may sign the order of refund on the back of the stamped paper and the PaymentOrder, and initial the entry in the Register. The Payment Order shall then be made over to the applicant for presentation at the Treasury or, if the amount does not exceed Rs. 5, to the cashier of the Court. If the Presiding Officer of the Court is not the Judge-in-charge, the Chief Ministerial Officer shall put up the application with the draft refund order on the back of the stamped paper first before the Presiding Officer, who may, if satisfied that the refund is due, sign the refund order and then send the papers to the Accountant. On receipt of the papers the Accountant shall proceed in the manner stated above and submit the papers and Register to the Judge-in-charge who, if satisfied that the proceedings are in order, will sign the Payment Order and initial the entry in the Register. The rest of the procedure will be the same as in the case where the Presiding Officer is also the Judge-in-charge.Note 1. - Petty refunds of the value of Court-fee stamps may be paid out of cash in the Court oh vouchers in Form no. (A)-7, and charged in the Cash Book- see note to rule 624.Note 2. - Court-fees realized in stamps may, under certain circumstances, be refunded by order of the Court.Note 3. -No general rule can be laid down respecting the refund of the value of Court-fee stamps in cases where the fees have been paid into Court for the issue of processes and such processes have not issued. Each case must be left to the discretion of the Court, and decided on its merits. Where the amount is large it may well be refunded.Note 4. - In an exceptional case in which the paper to which the Court-fee stamps are affixed has been destroyed under the rules for the destruction of records, the Court authorizing the payment should satisfy itself that the amount claimed is due, and record the order for refund on the application, which may be filed. In cases of this nature, it is objectionable to record a copy of the refund order in Form no (A)-7, for it is an order upon the Treasury, and there is risk of its being presented for payment.Note 5. - Entries in the Register of Payment Orders in the case of refunds of Court-fee stamps must be made in red ink.
