(1.) THIS appeal is filed against the judgment and award dated 10-2-2000, passed by the Principal Civil Judge (Sr. Dn.), Bangalore Rural District, bangalore in LAC No. 7 of 1998. The claimants in the said proceedings were owners of certain lands acquired under preliminary and final notifications issue under Section 28 (1) and 28 (4) of the Karnataka Industrial areas Development Act, 1966 (for short, 'kiad Act' ). The respondent in the said Reference Proceedings [lac 7 of 1998] was 'state, by Land acquisition Officer, KIADB'.
(2.) THE Land Acquisition Officer has fixed the market value of the land at Rs. 70,000. 00 per acre. The Reference Court had fixed the market value of the land as Rs. 3. 40 lakhs per acre. Feeling aggrieved, this appeal has been filed by the "special Land Acquisition Officer, Karnataka Industrial Areas Development Board".
(3.) THE appellant has not paid any Court fee on the appeal. The appellant contends that no Court fee is payable on two grounds. The first is that Section 48 requires payment of ad valorem Court fee only where the appeal is by the claimant and not by the beneficiary of acquisition, having regard to the decision of this Court in Executive Engineer, karnataka Housing Board Division, Belgaum v Babu Krishna Waskar. The second is that the Special Land Acquisition Officer, being an officer of the State Government, any appeal filed by him is exempt from Court fee under the second proviso to Section 4 of the Karnataka Court Fees and Suits Valuation Act, 1958, having regard to the order on Court fee dated 13-6-1985 in the Special Land Acquisition Officer, KIADB, Mysore v Venkatappa. Re. First contention: