Section 27(1)(b)

(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 o ther authority or a H igh Court or the Supreme Court.