In Re: Reference under Court Fees Act, 1870, Section 5

We are clearly of opinion that, u/s 16 of the Court Fees Act, the stamp-duty on objections made u/s 561 of the CPC need not be paid till the

time of hearing. These objections, as Section 561 of the CPC now stands, have to be made by means of a document which has to be filed within

one month after service of notice of the appeal, that is, on a date which is generally long prior to the date of hearing, The question that arises is

whether that document is chargeable with Court fees at the time it is filed. It is clear that, u/s 4 of the Court Pees Act, it is not so chargeable unless

it is a document of any of the kinds specified in the first or second schedule annexed to the Act. A memorandum of objections is not a document

so specified in those schedules, Such being the case we must hold that no fee is leviable on a memorandum of objections until the time of hearing,

and it is then leviable under the special provision in Section 16 of the Court Fees Act.