Gujarat High Court Criminal Manual (subordinate court practice), 1977
Court fee should be recovered at the time of furnishing copies and not when the copies are filed in Court. Under Articles 24, 25 & 27 of Schedule II of the Bombay Court Fees Act XXXVI of 1959, fees are leviable in respect of copies of the documents specified therein except in cases where Government has, by a notification under section 46 of the aforesaid Act, exempted any document or class of documents from payment of Court fees. Under clause (7) of Government Notification, Revenue Department No. 590, dated the 16th September 1921, Court fees are remitted in cases copies are required for private use by persons applying for them. Before the aforesaid copies of documents are furnished to the parties concerned a statement should be obtained from them as to whether the copies are required for private use or otherwise and if the parties state that the copies are required for their private use, then in accordance with the exemption granted by Government, no Court fee should be levied on such copies. In case the aforesaid copies are produced later on in any Court, then Court-fees as required under the foregoing provisions should be levied before they are received.