(2) Where in any suit or appeal the value of the decree calculated in accordance with rule 2 exceeds the amount claimed or the amount that at which the relief was valued the further fees payable in accordance with this Order shall be paid by the plaintiff or appellant as the case may be and the decree shall not be executed until such fees have been paid. (3) (1) The fees payable upon any proceeding shall, unless the Court otherwise directs, be paid in the first instance by the person on whose behalf the proceedings are taken; provided that:(a) where an application under section 60 (3) of the Civil Procedure Act, 2002, to set aside a decree has been granted the Court shall direct whether the plaintiff or the defendant shall pay the balance of the fees (if any) payable on hearing; (b) in a suit of inter-pleader the person instituting the suit shall pay the fee upon plaint, and the Court shall decide by which of the parties the balance of the fees (if any) shall be paid; (c) in bankruptcy and winding-up proceedings the Court may direct that payment of fees other than the fees payable on a petition for adjudication or windingup shall be postponed until there are assets available in the hands of the receiver or liquidator for the payment of such fees. (2) 7. Fees paid in issues in bankruptcy and winding-up proceedings and fees paid by a creditor on whose petition an order of adjudication or winding-up is made shall, unless the Court otherwise directs, form part of the cost of administration. (1) A receipt shall be given for every fee paid; (2) Where a fee is paid in respect of any document a note shall be endorsed on the document stating that such fee has been paid quoting the receipt number. (3) Where a fee is paid in respect of any suit, appeal, or execution a statement to that effect shall be endorsed on the record. 8. Subject to the provisions of this Act the Court may remit or postphone the payment of any fees upon proof of indigence of the person by whom such fees are payable. 9. The appellate Court may, if it considers that the objection was occasioned by the mistake of the Court from which the objection was made, in its discretion order a return of all or part of the fee paid upon such objection. 10. The payment of any fee may be enforced in like manner as a decree for the payment of money. 11. The maximum fee payable in any suit or objection shall be 10% of the value. 12. (1) Subject to the following rules any suit or objection may be brought by a pauper. 82