Court Fees Act • Official Statutory Text & Practice Guide
Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1870
Section 2 of Court Fees Act: Definitions
Official Bare Act Text
Override / Mandate Mens Rea (Intent) Actus Reus (Conduct) Punishment Limitation Monetary
In this Act, unless the context otherwise requires,—
(a)"Chief Controlling Revenue-authority" means the authority declared by the State Government to be the Chief Controlling Revenue-authority;
(b)"Collector" includes any officer whom the Collector may appoint to exercise all or any of his powers under this Act.
Legal Commentary & Landmark Judgments: Section 2
Section 2 of the Court Fees Act, 1870 provides the definitional framework for the Act, defining key revenue and administrative terms including 'Chief Controlling Revenue-authority'.
Chief Controlling Revenue-Authority: Defines the apex administrative revenue body of the State (such as the Board of Revenue or Financial Commissioner) responsible for stamp revenue administration.
Integration with Stamp Rules: Harmonizes court-fee administration with the Indian Stamp Act, 1899 and state revenue codes.
Revenue Dispute Adjudication: Establishes administrative oversight over stamp vendors, treasuries, and court fee refunds.
Key Landmark Precedents:
Indore Development Authority v. Manoharlal, (2020) 8 SCC 129: The Constitution Bench highlighted that statutory definitions in fiscal and land enactments anchor the operational boundaries of revenue authorities.
State of Maharashtra v. Mishrilal Tarachand Lodha, AIR 1964 SC 457: Affirmed that definitional provisions in the Court Fees Act must be harmoniously read with state judicial administration.
Courtroom Practice & Strategic Litigation Guidance:
In complex court fee refund applications or disputes concerning stamp paper validity, route administrative appeals to the Chief Controlling Revenue-authority (Board of Revenue) designated under Section 2.
Legal Commentary & Landmark Judgments: Section 2
Section 2 of the Court Fees Act, 1870 provides the definitional framework for the Act, defining key revenue and administrative terms including 'Chief Controlling Revenue-authority'.
In complex court fee refund applications or disputes concerning stamp paper validity, route administrative appeals to the Chief Controlling Revenue-authority (Board of Revenue) designated under Section 2.