Section 14
Provisions Relating To Where Suit Or Complaint Or Memorandum Of Appeal Mentions Lesser Court Fee And Where More Court Fee Is Collected
(1) A case chargeable with the court fee shall be filed by collecting the chargeable court fee by determining the value, amount in question according to what is mentioned in the suit or memorandum of appeal tendered for filing or in a complaint or statement on a case tried summarily or directly.
(2) Where a party, with intent to pay less court fee, does not show the correct value, amount in question but shows more value, amount in question, and a complaint is filed on that matter and upon an inquiry into the matter, it is so held, the shortfall court fee shall be collected subsequently in accordance with Sub-section (10), and the party shall also be punished in accordance with this Act.
(3) Where it appears that the party tenders lesser court fee than that chargeable according to the writing of a suit, complaint or memorandum of appeal filed on a case chargeable with the court fee, the case can be filed only upon payment of the shortfall court fee. If the party, being unable to pay the court fee, makes a submission for a time-limit for payment of the same and the period of limitation for making suit, complaint or appeal is less than Fifteen days, the court may extend the time for up to Fifteen days running from that remaining period. In the event of failure to pay the court fee within that time-limit, no suit or memorandum of appeal or complaint shall lie.
(4) If the court knows in any manner or it is held, after the filing of case, that the court fee that is lesser than that to be collected according to the writing of a suit, complaint or memorandum of appeal has been collected or paid, the court shall give an order slip to the concerned party to pay the short fall amount of court fee within a time-limit not exceeding Fifteen days. In the event of failure to pay the court fee, the court shall void the suit or complaint or memorandum of appeal.
(5)25 If it appears that more court fee than that required has been collected from any litigant, the excess court fee shall be refunded to the litigant in accordance with this Act. In having the recovery of the court fee by a litigant who has filed a suit on payment of the court fee and won the case from the losing litigant, that winning litigant is entitled to the recovery of only the court fee that is chargeable on the case. In refunding the court fee upon finding that more court fee has been paid, a memorandum shall be executed indicating that such-and-such amount has been paid instead of such-and-such as chargeable and such-and-such excess is to be refunded, and recorded in the case-file.
(6) Where, after the collection of the court fee by determining the value, amount in question according to the writing set down by the plaintiff or appellant, a complaint is made that lesser court fee has been charged or though a complaint is not made, more value, amount in question appears from the evidence recorded on the case-file, and it appears that lesser value, amount in question is shown in order to charge lesser court fee, adjudicating authority or judge shall personally or through other employee subordinate to him or her determine or cause to be determined again the court fee of such lesser value, amount in question, 26 and take action, pursuant to Sub-section (10), against one who has shown such lesser value, amount in question for having shown the value, amount in question of lesser court fee, and the case cannot be instituted and shall be canceled in the event of failure to pay the shortfall court fee within the time-limit specified pursuant to Sub-section (3).
 
(7) Where, on a suit or complaint made indicating the value, amount in question, for making partition, the court fee has been charged according to the value, amount in question as so indicated and shown but when having execution of the recovery of partition share, the party is entitled to more partition share than that so indicated and shown, the remaining court fee shall be recovered at the time of executing the recovery of partition share, after the judgment on the case.
(8) In examining the case-file by the official empowered to do so or also by the appeal hearing official on a case appealed, such official shall examine whether the required court fee has been collected or not, and if it appears that lesser court fee has been collected, such official shall order to collect the shortfall court fee from the plaintiff or appellant in accordance with Sub-section (3). In the event of failure to pay the court fee within the specified time-limit, such case shall be canceled (rejected). The concerned employee of the court shall be liable to action as referred to in this Subsection (14).
(9) If a party who is not satisfied with the court fee as determined by the court makes a complaint with the appeal hearing authority within Three days excluding the time required for journey where the party has not yet paid the court fee as determined and prior to the passing of judgment on the case on which the court fee has been paid where the court fee so determined has already been paid, the appeal hearing court shall inquire into the matter and ascertain the matter within the time-limit of Seven days specified for payment of the same, whichever is earlier, and punish the concerned employee of the court who has collected or determined the court fee in accordance with Sub-section (14) if it is held that more court fee has been collected or determined and punish the complainant with a fine at the rate of Fifteen percent of the figure as alleged to have been collected or determined in excess if it is held that the court fee has been collected or determined correctly and that the complaint is false. Where a suit, complaint or appeal is tendered for filing, accompanied by the court fee as held chargeable, within Three days, excluding the time required for journey, after the date of settlement of a complaint made that excess court fee has been determined, the limitation cannot expire where the suit, complaint or appeal was earlier tendered for filing with the competent court within the limitation as referred to in the prevailing law, and the official of the court shall set down that matter as well as all other required matters on the heading of the suit or complaint and sign it and file the case, and record it on case-file, accompanied by an evidence of the settlement of complaint.
(10) One who files a case showing lesser value, amount in question in order to pay lesser the court fee shall be liable to the following consequences:
(a) If, upon inquiring into the matter by a complaint of the opponent, a party is held to have shown and set down lesser value, amount in question, the party who has so shown and set down lesser value, amount in question shall, despite that the party wins the case on the judgment of the case, not be entitled to have recovery of that court fee so paid subsequently from the person who has provided that such lesser court fee has been shown and set down and lost the case.
(b) If, upon inquiring into the matter by a complaint of any person other than the opponent or also upon examining even without a complaint, a party is held to have shown and set down lesser value, amount in question in order to pay lesser court fee, the party who has so shown and set down lesser value, amount in question shall be liable to a fine of One Tenth (1/10th) of the court fee so lessened and to a fine of One Twentieth (1/20th) in the case as referred to in Clause (a).
(c) If it appears that the court itself knowingly or having reason to know has collected the court fee that is lesser than that chargeable, the plaint or appellant shall not be liable to the fine.
(11) In giving a notice process as mentioned in this Section for the payment of the short fall court fee where lesser court fee has been collected, it shall be written in the heading or margin of the notice process so given that the notice process corresponding there has been received on such-andsuch date, which shall be signed by the recipient plaintiff or appellant or his or her attorney, and where such plaintiff or appellant are not on recognizance, the notice process shall be served in accordance with the procedures to be followed while serving a process or summons, and one copy of the served notice process shall be recorded on the case file.
(12) Where the shortfall court fee so appearing has been collected or excess court fee refunded after the filing of a case upon paying the court
fee, the same matter shall be indicated in the receipt issued against collection of the court fee earlier. (13) Where a complaint is made claiming that lesser value, amount in question has been shown and set down in order to pay lesser court fee, and upon inquiring into the matter, it is not held that the value, amount in question has been so lessened, the false complainant shall be liable to a fine of Five percent of the court fee alleged to have been lessened. (14) Legal action shall be taken against the employee of the court who knowingly collects more or less court fee than that chargeable, and where the case in relation to which less court fee has been so collected has already bee adjudged finally or the time-limit for making appeal has already expired, the amount of court fee omitted shall be recovered from such person who has so omitted to collect.
Explanation: The term “knowingly” mentioned in this Sub-section means non-collection or excess collection of the court fee of the amount in question as shown from the writing of a suit or complaint or memorandum of appeal or from the evidence, in accordance with this Act.