A STUDY ON REVENUE GENERATING SYSTEM TO GOVERNMENT – WITH SPECIAL REFERENCE TO STAMP DUTIES, REGISTRATION FEES AND COURT FEES

AUTHOR – K. ROHIT* & P. BRINDA**, LLM SCHOLAR* & H.O.D, DEPARTMENT OF PROPERTY LAW, SCHOOL OF EXCELLENCE IN LAW

BEST CITATION – K. ROHIT & P. BRINDA, A CRITICAL STUDY ON INDIA’S WATER CRISIS: ASSESSING THE ROLE OF POLICIES AND TECHNOLOGIES IN SUSTAINABLE WATER MANAGEMENT, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (1) OF 2025, PG. 335-343, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

The primarily focuses of the Stamp Act, 1899 on levying stamp duties on legal, financial, and commercial instruments such as property transactions, lease agreements, and share transfers. It ensures the authenticity of documents and creates enforceable rights, thereby contributing to state revenues. With advancements like e-stamping, the collection process has become more streamlined and transparent, reducing evasion and enhancing compliance. The Registration Act, 1908, complements the Stamp Act by mandating the registration of documents like property deeds and wills. This act formalizes transactions, prevents disputes, and ensures legal certainty. Revenue is generated through registration fees, typically calculated as a percentage of the transaction value. Innovations such as online registration systems have increased efficiency, compliance, and revenue collection.

The Court Fee Act, 1870, supports the judiciary by imposing fees on legal filings, including suits, petitions, and appeals. These fees are structured to balance revenue generation with access to justice, offering exemptions for economically disadvantaged individuals. The revenue collected sustains judicial infrastructure and operations, ensuring the judiciary’s independence and efficiency.

This paper is an attempt to analyse, how these legislations works together in generation revenue to the Government.

Keywords: Transactions, E- stamping, Registration, Revenue collection, Court fee, judiciary