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Section 27: Rules for supply, number, renewal and keeping accounts of stamps

Court Fees Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1870
Section 26 All 36 Sections Schedules I & II Section 28

Legal Commentary & Landmark Judgments: Section 27

Section 27 of the Court Fees Act, 1870 empowers the appropriate Government to make rules for regulating the supply, number, renewal, and accounting of court fee stamps.

  • Government Rule-Making for Stamps: The appropriate Government may make rules for: (a) regulating the supply of stamps to be used under this Act; (b) the number of stamps to be used for denoting any fee; (c) the renewal of damaged or spoiled stamps; (d) keeping accounts of all stamps used.
  • Preventing Stamp Fragmentation: Limits the number of small-denomination stamp sheets that can be stitched together to satisfy a single court fee liability.
  • Renewal of Spoiled Stamps: Provides the statutory mechanism for refunding or replacing unused or spoiled court fee stamps upon deduction of administrative discount.
Key Landmark Precedents:
  • Collector of Malabar v. Erimmal Ebrahim Hajee, AIR 1957 SC 688: The Supreme Court highlighted that revenue management rules framed under fiscal statutes maintain the integrity of public revenue collections.
  • State of Gujarat v. Babulal, 1981 Cri LJ 1752: Affirmed that stamp administration rules prevent counterfeiting and recycling of cancelled judicial stamps.
Courtroom Practice & Strategic Litigation Guidance:

If you mistakenly purchased court fee stamps that were never filed in court, apply for a refund or renewal under Section 27 to the District Collector within the statutory limitation period (ordinarily six months from purchase).

Section 26 All 36 Sections Schedules I & II Section 28