Section 1A: Definition of "Appropriate Government"
The Court-Fee ACT, 1870Union territory Act of Delhi · Act 7 of 1870
In this Act "the Appropriate Government" means, in relation to fees or stamps relating to documents presented or to be presented before any officer serving under the Central Government, that Government, and in relation to any other fees or stamps, the State Government.]
COMMENTS The enactment of the Act is intended to provide revenue to the State. It has been held that this is a fiscal statute and like identical legislations its provisions and connotations must be construed in its strict sense; Chief Inspector of Stamps, Uttar Pradesh v. Mahant Lakshmi Narain, AIR 1970 All 488.