Section 5: Procedure in case of difference as to necessity or amount of fee

Court Fees Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1870

Legal Commentary & Landmark Judgments: Section 5

Section 5 of the Court Fees Act, 1870 provides the mandatory procedure for resolving differences and disputes as to the necessity or amount of court fees in High Courts, vesting adjudicatory authority in the Taxing Officer and Chief Justice.

  • Dispute as to Fee Necessity or Amount: Triggered when any difference arises between the officer whose duty it is to see that any fee is paid and any suitor or advocate as to the necessity of paying a fee or the amount thereof.
  • Reference to Taxing Officer: The question shall be referred to the Taxing Officer (ordinarily the Registrar) whose decision thereon shall be final.
  • Reference to Chief Justice: If the Taxing Officer considers the question to be of general importance, they shall refer it to the final decision of the Chief Justice or designated Judge.
  • Absolute Finality: The decision of the Taxing Officer or Chief Justice under this section is final and non-appealable.
Key Landmark Precedents:
  • Tara Devi v. Sri Thakur Radha Krishna Maharaj, (1987) 4 SCC 69: The Supreme Court held that the plaintiff is free to value the relief in declaratory suits, and the court will not interfere unless the valuation is demonstrably arbitrary or unreasonable.
  • Nand Kishore v. State of Rajasthan, AIR 1965 Raj 45: Affirmed that the Taxing Officer's decision under Section 5 is administrative-judicial in character, binding the registry and litigants alike.
Courtroom Practice & Strategic Litigation Guidance:

If the High Court registry raises an arbitrary court fee objection at filing, demand a formal reference to the Taxing Officer under Section 5; if an important legal principle is involved, pray for reference to the Chief Justice.