Ad Valorem Court Fees

Ad valorem Court Fees:
The term ad valorem is derived from the Latin ad valentiam, meaning "to the value."
When the court fee has to be paid according to the value of the subject matter of the suit
that is known to be as the Ad valorem court fees. In other words, the court fee which is
specifically determined on the basis of the subject-matter of the suit is called ad valorem
court fees. Examples where ad valorem court fees are to be paid:
a. Plaint in a suit for possession under Specific Relief Act, 1877, section 9;
b. Copy of a decree or order having the force of a decree;
c. Probate of a will or letters of administration with or without will annexed;
d. Certificate under Succession Act, 1925 etc.
Fixed Court Fees:
Where the court fee has to be paid according to the prescribed amount fixed by the
Government, it is called fixed court fee. In other words, the court fee which is fixed upon
the nature of the subject matter and under some statutory provisions is called fixed court
fee. Examples where fixed court fees are to be paid:
a) To set aside an award- 1000 Taka;

b) To set aside an adoption- 1000 Taka;
c) To obtain a decree for dissolution of marriage or restitution of conjugal rights- 200
Taka;
d) Application for leave to sue as pauper- 5Taka
e) To obtain a declaratory decree where no consequential relief is claimed- 300 taka
etc.
Distinction of ad valorem court fees and fixed court fee:
Ad valorem Court fee Fixed Court fee

It has been enumerated in the first It has been enumerated in the second
schedule of the Court Fees Act, 1870 schedule of the Court Fees Act, 1870.
Highest ad valorem fee is 50000 tk. Highest fixed court fee is 1000 tk.
Lowest ad valorem court fee is 200 tk. Lowest fixed court fee is 5 tk.
To determine this, valuation of the suit is To determine this valuation of suit is not
an important factor. necessary.
Variation of rate is applicable Variation of rate is not applicable.
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Adhesive Stamp:
Adhesive is defined as something that is sticky. An example of something adhesive is

paste. The definition of adhesive is a substance that sticks to something. An adhesive
stamp is a stamp which is able to stick or adhere firmly to the document.
Impressed Stamp:
Impressed stamp is a stamp (as for postage or revenue) printed directly on a cover,
document or other paper bearing it. It is a stamp that is printed on a cover or document.
According to section 2(13) of the Stamp Act, 1899, “impressed stamp” includes-
(a) labels affixed an impressed by the proper officer, and
(b) stamps embossed or engraved on stamped paper.
Use of adhesive stamps

According to section 11 of the Stamp Act, 1899, the following instruments may be
stamped with adhesive stamps, namely:-
(a) Instruments chargeable with the duty of ten poisha or five poisha, except parts of bills
of exchange payable otherwise than on demand and drawn in sets;
(b) Bills of exchange and promissory notes drawn or made out of Bangladesh;
(c) Entry as an advocate on the Roll of the Supreme Court
(d) Notarial acts; and
(e) Transfers by endorsement of shares in any incorporated company or other body

Corporate.
Cancellation of adhesive stamps
According to section 12 of the Stamp Act, 1899, an adhesive stamp may be cancelled as
follows:
a) Whoever affixes any adhesive stamp to any instrument chargeable with duty
which has been executed by any person shall, when affixing such stamp, cancel
the same so that it cannot be used again. [Section 12(1)(a)]
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(b) Whoever executes any instrument on any paper bearing an adhesive stamp
shall, at the time of execution, unless such stamp has been already cancelled in
manner aforesaid, cancel the same so that it cannot be used again. [Section 12(1)(b)]
(c) The person required to cancel an adhesive stamp may cancel it by writing on
or across the stamp his name or initials or the name or initials of his firm with the
true date of his so writing, or in any other effectual manner. [Section 12(3)]
The object of cancellation is to make the stamp unfit for further use in the ordinary course
of business and whether this has been done in any particular case is a question to be
determined on an examination of the instrument in question [1938 (Lah) 505:181 IC 115].
Section 12 of the Stamp Act provides that whoever affixed any adhesive stamp shall
cancel the same so that it cannot be used again; any instrument bearing an adhesive stamp
which has not been cancelled shall be deemed to be unstamped. [Sudhangsha Shekar vs
Anath Bandhu 28 DLR 314].
Computation of Court fees
Section 7 of the Court Fees Act, 1870 provides the provision regarding computation of
court fees. Method of computation of court fees in different suits:
i. For money: In suits for money (including suits for damages or compensation, or
arrears of maintenance, of annuities, or of other sums payable periodically) -
according to the amount claimed.
ii. For moveable property having a market-value: In suits for moveable property
other than money, where the subject-matter has a market-value - according to such
value at the date of presenting the plaint.
iii. To enforce a right of pre-emption: In suit to enforce a right of pre-emption-
according to the market-value of the land, building or garden in respect of which
the right is claimed. In an application to enforce a right of pre-emption under
section 96 of the State Acquisition and Tenancy Act, 1950 or under section 24 of
the Non-Agricultural Tenancy Act, 1949, a fixed fee of an amount of two hundred
taka shall be payable.
iv. For accounts: According to the amount at which the relief sought is valued in the
plaint or memorandum of appeal subject to the provisions of section 8C. In such
suits the plaintiff shall state the amount at which he values the relief sought.
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Provided that in such suits the valuation shall not be such as would attract a court-
fee of less than two hundred taka.
v. To set aside an attachment: In suits to set aside an attachment of land or of an
interest in land or revenue - according to the amount for which the land or interest
was attached.
vi. To set aside decrees: In suits to set aside decrees passed for ascertained amounts
- according to the amounts of the decrees sought to be set aside, or where such
decrees are not for any ascertained amounts, the fee payable shall be the same as
paid on the plaints of the suits in which the questioned decrees were passed.
Provided that, where such amount exceeds the value of land or interest, the
amount of fee shall be computed as if the suit were for the possession of such land
or interest.
vii. For specific performance: In suits for specific performance:
(a) of a contract of sale - according to the amount of the consideration;
(b) of a contract of mortgage - according to the amount agreed to be secured;
(c) of a contract of lease - according to the aggregate amount of the fine or premium
(if any) and of the rent agreed to be paid during the first year of the term;
(d) of an award - according to the amount or value of the property in dispute.
viii. Between landlord and tenant for the recovery of immovable property from a
tenant including a tenant holding over after the determination of a tenancy
according to the amount of the rent of the immovable property to which the suit
refers, payable for the year next before the date of presenting the plaint.
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Ad Valorem Court Fees

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Ad Valorem Court Fees

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Ad valorem Court Fees:

Fixed Court Fees:

a) To set aside an award- 1000 Taka;

Distinction of ad valorem court fees and fixed court fee:

Ad valorem Court fee Fixed Court fee

Adhesive is defined as something that is sticky. An example of something adhesive is

(a) labels affixed an impressed by the proper officer, and

(b) stamps embossed or engraved on stamped paper.

Use of adhesive stamps

(c) Entry as an advocate on the Roll of the Supreme Court

(d) Notarial acts; and

(e) Transfers by endorsement of shares in any incorporated company or other body

Cancellation of adhesive stamps

Computation of Court fees

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