Section 88
Commissions, Suits Involving Government And Special Parties
The Code of Civil Procedure, 1908: paragraph-wise legal and operational analysis with subordinate-instrument bridge, example, Q&A, evidence and remedy controls.
Dedicated Finin2min Summary - Section in 2 Minutes
Section 88 belongs to the commissions, suits involving government and special parties part of the statute. The professional control is to identify the legally relevant person, event, document, amount and date; connect the provision to the current subordinate instrument; and preserve a source-dated decision file before acting.
- Decision rule: legal classification comes before filing, payment or remedy.
- Evidence rule: portal acceptance does not cure a defective statutory basis.
- Currentness rule: use the event-date Act, amendment, Rule, notification and binding judgment.
Current statutory text and controlled source map
Primary gateway: official India Code / Government source for The Code of Civil Procedure, 1908.
This publication identifies Section 88 and supplies the professional interpretation layer. Exact statutory words, inserted or omitted provisions, provisos, explanations, schedules and commencement are controlled by the signed official source. Confirm the exact wording against the official source before relying on it.
Paragraph-wise interpretation framework
| Reading step | Section 88 implementation question | Required evidence |
|---|---|---|
| Opening words and scope | Who and what transaction falls within commissions, suits involving government and special parties? | Entity/person status, transaction note and event date. |
| Operative requirement | What must be done, prohibited, disclosed, proved or decided? | Approval, filing, notice, register, calculation or order. |
| Conditions and thresholds | Which cumulative conditions, monetary limits or time periods apply? | Independent computation and maker-checker approval. |
| Proviso, exception and saving | Does an exception alter the main rule for this fact pattern? | Exception memorandum with source and reasons. |
| Consequence and remedy | What follows from compliance, breach, delay or invalid action? | Risk, remedy, forum and limitation working. |
Rules, notifications, circulars and forms bridge
Primary related instrument
Civil Rules of Practice and State amendments
Confirm enabling section, current version, applicability, form, fee, portal and supersession history.
Instrument hierarchy
Act → amendment/commencement → Rules/Regulations → notification/direction → form/portal → binding judicial interpretation.
Practical example and calculation/control
Scenario 88: A Listed Or Closely Held Entity faces a matter governed by Section 88. The owner preserves contemporaneous evidence, but the first working paper does not capture the current instrument or event date.
Practical transaction application
- Freeze the facts, parties, asset/right, event date and desired outcome.
- Capture Section 88, connected definitions, provisos and schedules from the official source.
- Map Civil Rules of Practice and State amendments and any State, sector or authority-specific instrument.
- Compute amount, deadline, value, period or eligibility where applicable.
- Obtain authority, file/pay/serve, preserve acknowledgement and monitor appeal or cure rights.
Authority, consent and execution controls
- Correct legal person, beneficial owner, capacity and jurisdiction.
- Board, partner, trustee, executor, guardian, public officer or delegated authority.
- Valid signature, electronic credential, witness, attestation and notarisation where relevant.
- No conflict between the executed instrument, filing, register and accounting record.
Stamp duty, registration and filing alerts
Section 88 does not by itself displace applicable stamp, registration, court-fee, filing-fee or State property rules. Test the underlying instrument and forum separately, especially for assignments, licences, settlements, wills, deeds, securities, land and court filings.
Evidence and document-retention checklist
- Official Act snapshot and amendment/commencement evidence.
- Applicable Rule, notification, circular, form and portal version.
- Fact chronology, authority and legal-classification memo.
- Calculation, valuation, expert or technical evidence.
- Notices, service proof, acknowledgements and orders.
- Executed documents, electronic metadata, accounting and tax trail.
- Limitation calendar, remedy decision and closure evidence.
Performance, delivery and payment controls
Performance gate
Map each statutory and contractual milestone to an owner, due date, evidence and escalation.
Financial gate
Reconcile consideration, fee, duty, tax, interest, compensation, penalty and recovery separately.
Breach, loss, mitigation and remedy framework
Classify the breach; determine causation and proof; quantify direct loss, statutory amount, interest and cost; document mitigation; and test cure, appeal, review, rectification, injunction, compensation, confiscation, restitution or prosecution exposure as the statute permits.
Limitation and forum controls
Record accrual, knowledge, service, order, certified-copy, exclusion and filing dates. Confirm subject-matter, territorial and pecuniary jurisdiction, statutory bar, appeal route and whether condonation is legally available.
Arbitration, mediation and settlement interface
Separate non-arbitrable statutory powers and public-law remedies from private disputes. A settlement cannot validate prohibited conduct or defeat mandatory approvals, confiscation, prosecution, environmental restoration, probate or public-right requirements.
Company, LLP, partnership, GST and tax overlays
- Entity authority, related-party, beneficial-ownership and insolvency controls.
- GST supply/value/credit-note treatment and income-tax/TDS consequences.
- FEMA and cross-border ownership, payment or remittance restrictions.
- Accounting recognition, provision, contingent liability and disclosure.
- Data-protection, cyber, competition and consumer overlays where relevant.
Section-specific decision flow
Section 088 — verified provision guide
Official section heading: Where interpleader-suit may be instituted.
This page should be used for the statutory issue identified by the official heading above. Apply the provision only after reading its exact text with the Act’s definitions, provisos, amendments and any linked rules or notifications. The heading is a navigation aid; it does not replace the operative statutory wording.
Practical decision controls
- Confirm the statutory trigger, actor/authority and the legal consequence from the exact provision text.
- Read definitions, provisos, explanations and cross-referenced sections together before relying on a summary.
- Keep the transaction/instrument/order and evidence that establish the relevant facts and dates.
Primary source and current-law check
Re-open the controlling Act on India Code and check later amendments, commencement notifications and binding court decisions before action. Reviewed 22 August 2026.