(1) Where it appears that, if the claim made by the plaintiff on the same suit is sustained, one or more than one defendant are liable to punishment according to the value or amount in question and one or more than one defendant are liable to punishment according to the offence or to both punishments, the court fee shall be levied according to the figure of the value, amount in question in the case of punishment to be imposed according to the value, amount in question, according to the punishment of offence in the case of punishment to be imposed according to the offence, and according to that of both in the case of both punishments to be imposed.
(2) Where a suit or complaint is made for the provision of partition and the amount in question of some is set out and that of some is not set out, the whole court fee shall be levied to the extent of the amount in question so set out, and the court fee of One Hundred Rupees shall be levied in relation to that portion of which amount in question is not set out, and the remaining shall be recovered subsequently as mentioned in Clause (c) of Section 6.
(3) If, in collecting the court fee, some denomination less than Paisa has also to be collected according to the calculation of the court fee, such denomination shall not be collected.