PARVATHI AMMA Vs. KRISHNAN

JUDGEMENT

(1.) By virtue of S.119 of the States Reorganisation Act, two Court Fees Acts, namely, the Travancore-Cochin Act II of 1125 and the Madras Act XIV of 1955 (hereinafter referred to as the old Acts) came to he current in different parts of this State of Kerala. The fees prescribed for the same matter under these two enactments differed largely; and therefore to bring about uniformity in the matter a consolidating Act, the Kerala Act X of 1960 (which will be referred to as the new Act), has been passed with the assent of the President on July 27, 1960, published in the Kerala Gazette on July 30, 1960, and brought into force on February 1, 1962 by a notification in the Gazette dated January 19, 1962. The new Act has mostly adopted the provisions of the Madras Act which prescribed a higher scale of court fees in most matters than the Travancore-Cochin Act.

(2.) On February 12, 1962, Shri. T. S. Krishnamoorthy Iyer filed a Vakalath for the respondents in S.A. No. 856 of 1961, paying court fee thereon under the repealed Travancore-Cochin Act II of 1125. The Office came to note that on fresh Vakalaths in pending cases some Advocates paid court fee Rs. 3/- under the new Act, and some Rs. 2/- under the old Act and therefore referred the matter to the Bench as to whether Vakalaths, Miscellaneous Petitions, Copy Applications etc., filed after the commencement of the new Act in appeals from decrees or orders in suits instituted before the commencement of the Act are to be taxed court fee under the old Acts or the new Act.

(3.) The answer to the reference is to be sought in S.87(2) of the new Act. Under it all proceedings by way of appeal, revision or otherwise arising from suits instituted before the commencement of the new Act, whether the proceedings be instituted before or after such commencement, shall be governed by the provisions of the old Acts. The section reads: