Court-Fees Act, 1870
Section 10(ii)
Code of Civil Procedure
Order XXXIII
Non-payment of court-fees or by its belated payment–– In Provincial Government v Abdullah Jan and in Abdul Khaliq v Haq Nawaz (above) held that the Court-Fees Act, 1870 is a taxing statute which collects revenue for the State, and that it does not create any right in a party nor extinguishes any party’s right. If the court-fees was a right vesting in a party then a court could not waive its payment. However, if a person is financially incapable of paying court-fees the CPC permits filing of a suit without payment of court-fees and the plaintiff therein is enabled to submit an application under Order XXXIII of the CPC to sue as a pauper, that is, without paying court-fees; there is no reason not to apply the same principle to appeals too. If payment of court-fees had created a right in the opposite-party the law would not have permitted entertaining an application (under Order XXXIII CPC) seeking permission to sue as a pauper and file a suit without court-fees nor empowered the court to grant such application. .....Syed Zahid Hussain Shah =VS= Mumtaz Ali, (Civil), 2025(2) [19 LM (SC) 11] ....View Full Judgment