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INDIA FISCAL STAMPS, Court Fees provisional issues

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India fiscal stamps, Court Fees definitive issue and Court Fee Service

Court Fee, provisional issues:

1870 "COURT FEES." on small cuuse fiscal stamps


1870: Small Cause Court stamp, overprinted "COURT FEE" in red from top to bottom; the values 1 a, 2 a 4 a and 8 a exist. Also Small Cause Court stamps, with "COURT FEE" in red from bottom to top and two black bars covering "SMAL CAUSE" and "COURT"; 13 values were overprinted in this manner ranging from 3 a to 75 R. Usually these stamps are cancelled with a punch hole.

Without black bars, red "COURT FEES." written downwards
  1 a orange and violet
  2 a orange and violet
  4 a orange and violet
  8 a orange and violet

With black bars, red "COURT FEES." reading upwards
  3 a orange and violet
  5 a orange and violet
  6 a orange and violet
  1 R orange and violet
  5 R orange and violet
  10 R orange and violet
  20 R orange and violet
  30 R orange and violet
  40 R orange and violet
  50 R orange and violet
  60 R orange and violet
  70 R orange and violet
  75 R orange and violet


1870 Provisional issue for Bombay. Red vertical overprint "COURT FEES." (either reading upwards or downwards) on Foreign Bill embossed stamps. This overprint exists on the 4 a, 1 R and 4 R stamps.


1870 Calcutta issue: Horizontal ovperint "COURT FEES" overprint and two bars on "FOREIGN BILL"; only the 4 a was issued.

 

1870 Provisional overprint "COURT FEES" on Foreign Bill stamps of 1861

Red "COURT COURT FEES. FEES." overprint


Red "COURT COURT FEES. FEES." overprint

  2 a lilac
  4 a lilac
  6 a lilac
  8 a lilac
  12 a lilac 

Large red "COURT FEES" reading upwards and red bars (two types: Bombay 40 mm, thin bars; Calcutta 38 mm, thick bars)


Large "COURT FEES." overprint and red bars. First ones Bombay issue, last ones Calcutta issue.

  2 a lilac
  4 a lilac
  6 a lilac
  8 a lilac
  12 a lilac

Red small "COURT FEES" reading downwards, no black bars on "FOREIGN" or "BILL"


Small "COURT FEES." overprint

  2 a lilac
  3 a lilac
  4 a lilac
  6 a lilac
  8 a lilac
  12 a lilac
  1 R lilac
  1 R 8 a lilac
  2 R lilac
  6 R lilac
  12 R lilac
  18 R lilac
  24 R lilac

Red "COURT FEES" and black bars on "FOREIGN" and "BILL"


1870 Provisional issues: "COURT FEES." reading downwards with two black bars on 2 R.

  3 a lilac
  6 a lilac
  2 R lilac

"COURT FEES" in a red semi circle
  2 a lilac

Top and bottom of the stamp cut off, overprinted "COURT FEES" manually in Madras (reading up or downwards)
  (all in red overprint, the values 2 a, 4 a 6 a and 8 a also in black)

  2 a lilac
  3 a lilac
  4 a lilac
  6 a lilac
  8 a lilac
  12 a lilac
  1 R lilac
  1 R 8 a lilac
  2 R lilac
  6 R lilac
  8 R lilac
  12 R lilac
  18 R lilac
  24 R lilac

 

1870 Provisional overprint "COURT FEES" on High Court stamps of 1868


"COURT FEES." reading upwards in red and black bars on "HIGH COURT"on High Court fiscal stamps

Red "COURT FEES" overprint, no black bars
  1 a lilac and red
  2 a lilac and red
  4 a lilac and red

Red "COURT FEES." overprint, with black bars on "HIGH" and "COURT"
  3 a lilac and red
  5 a lilac and red
  6 a lilac and red
  10 a lilac and red
  1 R lilac and red
  2 R lilac and red
  3 R lilac and red
  4 R lilac and red
  5 R lilac and red
  6 R lilac and red
  7 R lilac and red
  8 R lilac and red
  9 R lilac and red
  10 R lilac and red
  20 R lilac and red
  25 R lilac and red
  30 R lilac and red
Some manually applied "COURT FEES." overprints and the bars applied with ink exist (rare).


Handwritten "Court Fees" overprint on a "PETITION" stamp..


1867: Foreign bill stamp of 1861, top and bottom cut off, overprinted "PETITION" in green. In 1870 this particular stamp was futher surcharged with a red "COURT FEES" to be used as court fee fiscal.


"SHARE TRANSFER stamps with red "COURT FEES." overprint. The following values exist: 1 a, 2 a, 3 a, 4 a, 8 a, 12 a, 1 R, 5 R, 10 R, and 20 R. The 1 a should also exist overprinted in black(?), but I have never seen it.


Red "COURT FEES." and two red bars on special adhesive stamp. Only this 1 a lilac stamp was overprinted for Court Fees duty.


"Court Fees" on 1 a lilac receipt stamp (Calcutta issue). There also exist a red overprint on the 1/2 a lilac and 1 a lilac stamps (Madras issue).


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