POLOTEK RUBBER INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This Special Civil Application has been filed against the order passed by the Gujarat State Co-operative Tribunal (for short "the Tribunal") dated 10-7-1985 wherein it is held that every application for adjournment submitted before the Co-operative Tribunal or Board of Nominees shall be affixed with Court fees stamp of Rs. 0.65 paise and that there will be one relief in one application.

(2.) In order to appreciate the controversy involved in this Special Civil Application, it would be appropriate to acquaint with the relevant provisions of Bombay Court Fees Act, 1950 Adopted by State of Gujarat by Adoption of Laws Order, 1959), and the Gujarat Co-operative Societies Act, 1961 and the Regulations made thereunder. The Bombay Court Fees Act, 1959 (for short the Act of 1959) has been enacted to consolidate and amend the law and fees taken in respect of certain matters in the State of Gujarat, other than fees falling under Entries 77 and 96 of List I in the Seventh Schedule to the Constitution of India. Art. 1 of Schedule II provides for fixed Court fees to be paid on application or petition. The relevant item Nos. 4 and 6 of Art. 1 reads as follows :

(3.) Thus, a reading of sub-clause (5) of Sec. 1 shows that provisions of the Act of 1959 are not attracted where specific provision has been made to the contrary under any special statute. A reading of the provisions of the Co-operative Societies Act of 1961 shows that adequate provision has been provided under the said Act with respect to the proceedings before the Board of Nominees and the Tribunal constituted under the Act. Sub-section (3) of Sec. 101 empowers the Registrar to specify by general or special order the scale of fees. It is not in dispute that the Registrar has exercised this power and issued circular dated 5-7-1984. Similarly, in case the Tribunal Regulations have been made in exercise of power under sub-sec. (7) of Sec. 150 of the Act of 1961, the Tribunal has provided the procedure and the levy of fees under the said Regulations. Thus, the Co-operative Societies Act of 1961, a special statute, is a complete Code in itself and it provides for not only the procedure but also the levy of fees for the proceedings before the Board of Nominees as well as the Tribunal. In view of this, there cannot be any dispute that the provisions of Court Fees Act are not extended to proceedings under the Co-operative Societies Act. It is, however, contended by Mr. M. R. Anand, learned Government Pleader that no provision has been made either by the Registrar or by the Tribunal with respect to the stamps to be affixed on the adjournment application and as such in absence of specific provision, the provisions of Bombay Court Fees Act will be attracted and fees shall be required to be levied in accordance with the Schedule II. It is true that the notification dated 5-7-1984 issued by the Registrar as well as the Regulations framed by the Tribunal are silent with respect to levy of Court fees on adjournment application; however, the absence of the provision must be understood as that the Registrar or the Tribunal did not intend to levy Court fees on application for adjournment application. In view of this, no Court fees stamps is required to be affixed on adjournment application.