Circular No. 564/1/2001-CX
 4-1-2001

F. No. 390/307/2000-JC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : Determination of the amount for which demands are made and payment of court fees accordingly – Question regarding

            The Hon’ble Supreme Court of India in its judgment in Civil Appeal No. 215/66 in the matter of Md. Sarajuddin v. State of Orissa and Another, vide order dated 27-9-1966 - copy enclosed, had held that the subject matter of proceedings is the amounts for which demands are made and court fee is payable accordingly as per the provisions of Part-II of Schedule-III to the Supreme Court Rules, 1966 (quoted in the judgment).

            The Supreme Court Registry in its effort to implement the said decision of 1966 has been asking the Central Agency Section, Ministry of Law & Justice to pay deficit court fee both in respect of pending matters as well as new matters which are being filed now. A copy of the reference dated 14-12-2000 received from the Deputy Government Advocate, Ministry of Law & Justice, Central Agency Section in this regard is also enclosed for your ready reference.

            In view of the above and to meet the requirement of the Supreme Court Registry, each case has to be examined thoroughly to ascertain the value/amount of revenue involved in the subject matter in dispute and court fee has to be paid accordingly as per the provisions of part-II of Schedule - III to the Supreme Court Rules, 1966 as quoted in the Apex Court order cited supra. As the Central Agency Section had been paying Rs. 250/- only towards the Court fee in each of the cases, the balance amount of court fee is to be made good. We have been writing to you from the individual case files for remitting the amount as per the requirements made by the Central Agency Section.

            Considering the above, you are requested to remit the bank draft for the amount mentioned in our letter on priority basis. While sending future CA/SLP proposals, you are requested to calculate the payable court fee as per 1966 guidelines and remit the total amount in the form of a Bank Draft to the CAS, e.g. if the court fee payable is Rs. 2000/- then an amount of Rs. 4250/- should be sent to CAS.