ASMA BEEVI Vs. HAJI M V MOIDU

JUDGEMENT

(1.) THE Question raised is whether proper court-fee has been paid on the memorandum of appeal filed in an appeal preferred under Section 5 of the Kerala high Court Act, 1958. The suit which gave rise to this proceeding was laid by the appellant- plaintiff for realisation of an amount of Rs. 3,138. 20 charged on the property scheduled to the plaint. Ad valorem court-fee was paid on the amount claimed under Section 22 of the Kerala Court-fees end Suits Valuation Act, 10 of 1960 (for short, the Act), in the trial Court, in the first appellate Court and in S A, 1182/1969 of this Court In the memorandum of appeal now under consideration, the valuation shown is the original claim, namely. Rs. 3,138. 20. but the fixed court-fee of Rs. ID/- alone was paid re- (Contd, on Col. 2) lying on Schedule II. Article 3 (A) (2) (a) of the Act The Taxing Officer raised the objection that ad valorem court-fee is payable on the valuation shown under Section 52 of the Act.

(2.) THE relevant provisions of Article 3 of Sen. II of the Act is extracted helow:

(3.) SECTION 5 (iii) on the strength of which the present appeal has been preferred is in the following terms:-