Amendment status not verified — confirm the current text below against the official source.
In the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960),-- (1) for section 52A, the following section shall be substituted, namely:-- "52A. Fees on Memorandum of Appeal against the order of Income Tax Appellate Tribunal and Wealth Tax Appellate Tribunal.-- Notwithstanding anything contained in section 52, the fee payable on a memorandum of appeal filed before the High Court against the order of Income Tax Appellate Tribunal under the Income Tax Act, 1961 (Central Act 43 of 1961) and of the Wealth Tax Appellate Tribunal under the Wealth Tax Act, 1957 (Central Act 27 of 1957), shall, respectively, be at the rates specified in sub-items (C) and (D) of item (iii) of article 3 of Schedule II."; (2) after section 69, the following section shall be inserted, namely:-- "69A. Refund of court fee in case where the dispute is settled under section 89 of the Code of Civil Procedure.-- Where a suit, appeal or other Proceeding before any court is settled by recourse to section 89 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908), the whole court fee paid on the plaint/Memorandum of Appeal or other Proceedings, except in interlocutory matters, shall be ordered by the court to be refunded to the parties concerned by whom the court fee was paid."; (3) in section 76, in sub-section (1), for the words "in respect of appeals or revisions", the words "in respect of original petitions, original applications, appeals or revisions" and for the words "appeal or revision", the words "original petition, original application, appeal or revision" shall, respectively, be substituted; (4) in the SCHEDULE II,-- (a) in article 3, in sub-item (C) of item (iii),-- (i) the words and figures "or the Wealth Tax Act, 1957" in column (2) shall be omitted; (ii) for the words "Five hundred rupees" in column (3) against clause (d) in column (2), the words "Ten per cent of relief sought for, subject to a minimum of five hundred rupees" shall be substituted; (iii) after sub-item (C) and the entries against it in column (3), the following sub-item and entries shall, respectively, be inserted, namely:-- "(D) From an order of the Appellate Tribunal under the Wealth Tax Act, 1957,-- (a) Where the total net wealth of the assessee as computed by the Assessing Officer, in the case to which the appeal relates is one lakh rupees or less Five hundred rupees. (b) Where such net wealth exceeds one lakh rupees but does not exceed two lakhs rupees One thousand and five hundred rupees. (c) Where such net wealth exceeds two lakhs rupees One per cent of the assessed net wealth, subject to a maximum of ten thousand rupees. (d) Where the subject matter of an appeal relates to any matter, other than those specified in clauses (a) to (c) above Ten per cent of the relief sought for, subject to minimum of five hundred rupees." (b) in article 4, for the words and figures "under section 39 of the Arbitration Act, 1940 in column (2), the words and figures "under the Arbitration and Conciliation Act, 1996" shall be substituted; (c) in article 10, for clause (g) and the entries against it in column (3), the following clause and entries shall, respectively, be substituted, namely:-- "(g) Application for attestation of private documents intended to be used outside India,-- (i) which involves verification of genuineness of the document Hundred rupees (ii) which requires counter signature after attestation by a Notary Fifty rupees."