# under section 21(f) of the Court Fees Act (rules 20, 21 and 108 of the

- **Citation:** C.L.No. 33
- **Court:** Allahabad High Court
- **Decided:** 1960-11-19
- **Case number:** C.L.No. 33
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/under-section-21-f-of-the-court-fees-act-rules-20-21-and-108-of-the-163822
- **Pages:** 1

## Text

451
(5)
The rules about the least number of stamps to be affixed to instruments
under section 21(f) of the Court Fees Act (rules 20, 21 and 108 of the
Stamp Rules- Stamp Manual) should be observed.
(6)
Papers filed in a case, especially applications to summon witnesses,
should always be entered in the flysheet.
(7)
Printed lists of process fees shall be exposed to view in courts as required
by section 20(d) of the Court Fees Act.
(8)
The register of process fees must show that fees for summoning
defendants and for issue of notices under rule 3, Order XXXII of the
Code of Civil Procedure have been paid.
G.L.No. 31/180-4(10) dated 17th November, 1928
District Judges should issue strict instructions to all courts in their judgeship as to
the necessity of a very careful scrutiny by the clerks concerned of all documents liable to
stamp duty.
G.L. No.72/47-1141 dated 4th August, 1976
The High Court has, in a stamp reference in first appeal no. 62 of 1952, upheld
the report of the Chief Inspector of Stamps that a document not stamped in accordance
with the provisions of rule 24 of the Stamps Manual is not properly stamped. All
presiding officers of civil court are, therefore, directed to see that the provisions of the
rule are strictly complied with unless a certificate is furnished to show that the requisite
stamps were not available at the time.

The provisions of rule 23 of the Stamps Manual should also be similarly complied
with.
C.L.No. 33 dated 18th March, 1961

In order to prevent fraudulent reuse of court fee and copy stamps the provisions
contained in rules 384, 386, 387 and 389 General Rules (Civil) 1957, Volume I, should
be strictly followed by all the courts. Besides the rules the instructions contained in the
Board of Revenue C.L. No. 16/Stamps-693-G, dated November 19, 1960 should also be
followed.
C.L.No.130/VIIIb-151 dated 21st November, 1978

Extreme care should be taken to check the records that forged court fee stamps are
not being used. If any instance of the use of forged court fee stamps comes to light,
immediate necessary action as the situation demands and is deemed essential and proper
should be taken in the matter.
C.L.No.63/VIIIb-151 dated 8th October, 1982

Absence of Ashok Pillar Watermark or any other required watermark in the court
fee stamp can establish it to be forged. This can be detected by seeing the stamps under
the sun as Ashok Pillar Watermarks will not be visible in the forged stamps.