Court Fees Act • Official Statutory Text & Practice Guide
Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1870
Section 26 of Court Fees Act: Stamps to be impressed or adhesive
Official Bare Act Text
Override / Mandate Mens Rea (Intent) Actus Reus (Conduct) Punishment Limitation Monetary
The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive, or partly impressed and partly adhesive, as the Appropriate Government may, by notification in the Official Gazette, from time to time direct.
Legal Commentary & Landmark Judgments: Section 26
Section 26 of the Court Fees Act, 1870 dictates whether court fee stamps shall be impressed (stamp paper) or adhesive, or partly impressed and partly adhesive, empowering the appropriate Government to frame rules.
Impressed vs. Adhesive Stamps: The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive, or partly impressed and partly adhesive, as the appropriate Government may direct by notification.
State Notification Mandate: Government notifications specify monetary cut-offs (e.g., adhesive stamps up to Rs. 20, impressed stamp paper or e-stamps above Rs. 20).
Digital & E-Challan Modernization: State notifications now include authorized electronic e-stamps within the statutory definition of impressed stamps.
Strict Compliance Required: Using adhesive stamps where impressed stamps are mandatory constitutes a formal defect curable under Section 149 CPC.
Key Landmark Precedents:
Supreme Court E-Committee E-Challan Guidelines, 2021: The Supreme Court recognized that digitally authenticated electronic stamps satisfy the statutory mandates of Section 26 across Indian courts.
State of Maharashtra v. Mishrilal Tarachand Lodha, AIR 1964 SC 457: Discussed the formal validity of stamp instruments under court fee rules.
Courtroom Practice & Strategic Litigation Guidance:
Check the local State Stamp Rules: high-value court fees must be paid via impressed e-stamps rather than clusters of physical adhesive stamps to avoid registry objections under Section 26.
Legal Commentary & Landmark Judgments: Section 26
Section 26 of the Court Fees Act, 1870 dictates whether court fee stamps shall be impressed (stamp paper) or adhesive, or partly impressed and partly adhesive, empowering the appropriate Government to frame rules.
Check the local State Stamp Rules: high-value court fees must be paid via impressed e-stamps rather than clusters of physical adhesive stamps to avoid registry objections under Section 26.