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Section 76
Court fees to be filed in cash

(1) Except as otherwise mentioned in this paragraph, court fees shall be deposited in cash.
(2) Notwithstanding anything written in sub-section (1), if the court fee is more than one lakh rupees, a bank guarantee of a bank with a license of class "A" can be submitted for a maximum period of one year and before the expiry of the guarantee period of such bank guarantee. It has to be renewed every year until the case is decided.
(3) The claimed or disputed property or any part thereof shall not be retained for the bank guarantee to be submitted in accordance with sub-section (2) and the amount as per sub-section (1) shall be filed in cash at least one month before the payment of the one-year period. If the court fee cannot be filed or the amount of bank guarantee cannot be collected from the court, such case will be according to section 64.
(4) If a court fee is filed in the court according to sub-section (1), the concerned employee shall pay the said fee in cash, prepare three copies of the receipt and give one copy to the person who filed the court fee and keep the other copy in the relevant register.