27. Vakalatnama to bear stamps.-(1) Every advocate shall affix stamp of a value of-
(a) five rupees on every Vakalatnama filed by him in a District Court or a court subordinate to the District Court;
(b) ten rupees on every Vakalatnama filed by him in a tribunal or other authority or a High Court or the Supreme Court:
Provided that the appropriate Government may prescribe the value of the stamps not exceeding twenty-five rupees to be affixed under this sub-section:
Provided further that the appropriate Government may prescribe different value of the stamps to be affixed on every Vakalatnama to be filed in a District Court, or a court subordinate to the District Court or a tribunal or other authority or a High Court or the Supreme Court.
(2) The value of the stamp shall neither be the cost in a case not be collected in any event from the client.
(3) Any contravention of the provisions of sub-section (1) or sub-section (2) by any advocate shall disentitle him either in whole or in part to the benefits of the Fund and the Trustee Committee shall report such contravention to the State Bar Council f r appropriate action.
(4) Every stamp affixed on every Vakalatnama filed before a District Court or a court subordinate to the District Court or a tribunal or other authority or a High Court or the Supreme Court shall be cancelled in such manner as may be prescribed.
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