Section 379 of ISA : Section 379: Mode Of Collecting Court-Fees On Certificates

Explanation using Example

Imagine that Rita's uncle passed away and left her some property. To legally transfer the property to her name, she needs to obtain a succession certificate. Rita submits an application for this certificate to the court. Along with her application, as per Section 379(1) of the Indian Succession Act, 1925, she also deposits an amount equal to the court fee that is applicable for the certificate. This fee is determined by the Court-Fees Act, 1870.

Once the court allows Rita's application, the money she deposited is used, under the judge's direction, to buy the stamp that denotes the fee for the succession certificate, as mentioned in Section 379(2). If there is any money left from the deposit after purchasing the stamp, as per Section 379(3), it is refunded to Rita.