Application for refund of Rs.56,500/- court fee paid on a succession certificate after the 2021 amendment reduced the fee to a Rs.25,000/- cap. The court held the amendment is fiscal legislation with no retrospective effect and dismissed the application.
Refund of excess court fee refused; application for refund of Rs.56,500/- dismissed.
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A.No.1591 of 2024
A.No.1591 of 2024 in O.P.No.503 of 2022
N.SATHISH KUMAR, J.
This Application has been filed seeking for refund of Court Fee of a sum of Rs.56,500/- by way of Court Fee instead of remitting the same in the
Reserve Bank of India in the above original petition.
excess amount paid at the rate of 3% as existed prior to the amendment.
amended and Court Fee has been reduced only on 22.09.2021. Till the new amendment under the Tamil Nadu Court-fees and Suits Valuation (Amendment) Act, 2021 came into force, the 3% Court fee as on date of
notification was norm.
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A.No.1591 of 2024
25.03.2024
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A.No.1591 of 2024
N.SATHISH KUMAR, J.
dhk
A.No.1591 of 2024 in O.P.No.503 of 2022
25.03.2024 (2/2)
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1 issue framed by the court
Whether excess court fee paid on a succession certificate at the pre-amendment 3% rate is refundable after the 2021 amendment capped the fee at Rs.25,000/-.
1 provisions across 1 enactments
Applicant in A.No.1591 of 2024
N. Sathish Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
