After section 25 of the Court Fees Act, 1970, the following section shall be inserted, namely :—
"25-A (1)- Notwithstanding anything contained in section 25, in case of temporary shortage of court fees stamps of required denominations, the court fee due on a document not exceeding fifty rupees, may be paid in cash to such subordinate officer or clerk of the High Court or of the subordinate court or of the authority or officer receiving the document, as may be specified by such court, authority, or officer, and such subordinate officer or clerk shall grant a receipt for the same which shall be affixed on the document concerned, and such affixation shall have the same effect, as if the court fee of that amount has been duly paid in accordance with this Act.
(2) The clerk or the officer receiving the cash in lieu of the court fee shall deposit it as revenue from judicial stamps under the head “O— 30. Stamp and Registration Fees” in the treasury or the bank, as the case may be.
(3) The State Government may by general order make rules regarding the maintenance of accounts of the amount so paid in cash.
(4) The rules and orders relating to punching and cancellation of court fee stamps shall mutatis mutandis apply in relation to the receipt referred to in sub-section (1).
(5) In the case of court fee due on a document exceeding fifty rupees, it may, in like circumstances, be paid in cash into the treasury (including a sub-treasury), and on such payment, the officer-in-charge of the treasury shall certify by endorsement on the document, the amount of court fee so paid in cash, and such endorsement shall have the same effect as if the court fee has been duly paid in accordance with this Act.”