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Section 1A: Definition of “appropriate Government”
1[1A. Definition of “appropriate Government”.”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.]
Source: official text of The Court-Fees Act, 1870 as published on India Code (PDF). All sections of the Court-Fees Act, 1870.