NARAYANARU Vs. STATE OF KERALA

JUDGEMENT

(1.) THE order of the learned District Judge, Trivandrum , determining the court-fee payable for an appeal under S. 45a (4) of the Kerala Stamp Act, 1959 (Act 17 of 1959) ('the Stamp Act') is challenged in this civil revision petition. The learned judge held that ad valorem court-fee as provided under art. 1 of Schedule I of the Kerala Court-Fees and Suits Valuation Act, 1959 (Act 10 of 1960) ('the Court-Fees Act') was payable.

(2.) COUNSEL for the revision petitioner Shri Vyasan Poti contends that the court-fee payable is as provided under Art. 3 (1) of Schedule ii of the Court-Fees Act.

(3.) S . 52 of the Court-Fees Act says that the fee payable in an appeal shall be the same as the fee that would be payable in the court of first instance on the subject-matter of the appeal. The Collector for the purpose of Court-Fees Act is a court, for S. 3 (ii) of that Act defines a court as follows: "'court' means any Civil, Revenue, or Criminal Court and includes a Tribunal or other authority having jurisdiction under any special or local law to decide questions affecting the rights of parties;" It is therefore clear that an order made by the Collector under S. 45a of the Stamp Act which is appealable under sub-section (4) thereof would be an appeal within the meaning of S. 52 of the Court-Fees Act. no fee is however payable in the court of first instance, which, in the present case is the Collector. Consequently the only provision that is applicable for the purpose of court-fee in respect of an appeal from an order of the Collector made under S. 45a of the Stamp Act is Art. 3 of Schedule II of the Court-Fees act. In other words, the appeal memorandum has to bear a fee of One Rupee.