P M ASHWATHANARAYANA SETTY LAVINA MANSIONS A ABDUL RAHIM SHERIF G RAMIAH CITY MUNICIPAL COUNCIL STATE BANK OF INDIA BANK OF BARODA S MOHMOOD IQBAL STATE OF MAHARASHTRA DR PRAFULLA CHANDRA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE point in these appeals is the recurring and vexed theme of the policy and legality of the levy of court fees - ad valorem on the value or amount of the subject matter of suits and appeals without the prescription of any upper limit under the provisions of the Karnataka court Fees and Suits Valuation Act, 1958 ('Karnataka Act for short), the Rajasthan court Fees and Suits Valuation Act, 1961 (Act 23 of 1961 ('Rajasthan Act' for short) and the Bombay court Fees Act, 1959 ('Bombay Act for short).

(2.) SO far as the 'Bombay Act is concerned, the point raised in the concerned appeals is a limited one, confined to the question of the validity of S. 29(1 read with entry 10 of the First Schedule to the 'Bombay Act' which, without reference to the upper limit of court fee of Rs. 15,000.00 prescribed for all other suits and proceedings, requires payment of ad valorem court fee on proceedings for grants of probate and letters of administration. One of the grounds of challenge so far as this provision in the 'Bombay Act is concerned, is the constitutional impermissibility of an unlimited exaction by way of court fee, which is common to other appeals as well. The other contention against the validity of S. 29(1 read with entry 10 of the First Schedule to the 'Bombay Act is based on Article 14 of the Constitution on the ground of discrimination as between the proceedings for grant of probate and letters of administration on the one hand and all other suits and proceedings respecting which an upper limit of Rs. 15,000.00 is fixed under the statute, on the other.

(3.) WE may, briefly, trace the course of development of the law as to court fee in Rajasthan. The Rajasthan Ordinance 9 of 1950, adapted and extended to the territories of Rajasthan, with effect from 1/03/1950, the court Fees Act, 1870 (Central Act, 1870. The provisions of the central Act, as adapted and extended to Rajasthan, were amended from time to time till 1/11/1961 when the present 'Rajasthan Act was enacted and promulgated. Prior to 1/11/1961, as the law then stood, the levy of court fee was subject to the maximum of Rs. 7,500.00. This ceiling was done away with under the present 'Rajasthan Act and court fee ad valorem at 5 per cent, without any upper limit, was imposed under the impugned provisions.