SUNDARAM FINANCE LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) SINCE in all these matters the validity of the Court-Fees and Suits Valuation Act, 1955, hereinafter referred to as the 1955 Act has been challenged, they have been heard together and a common judgment is rendered.

(2.) W. P. No. 10 of 1979 is for a direction to the respondent, State of Tamil Nadu to refund to the petitioner the excess court-fee paid on the plaints in O. S. No. 158 of 1972 on the file of the sub-Court, Tanjore on the ground (1) that the provision of the Act providing for payment of court-fee at 7';% ad valorem, replacing taping scale of court-fee-provided in the 1922 Act is unjust, unreasonable, that the levy of court-fee at 7'% ad valorem amounts to a levy of tax and not a fee, and that in view of the Bench decision of this Court in Sriramulu v. Registrar, high Court1, holding the levy of ad valorem court-fee to be bad, the petitioner is entitled to refund of the excess court-fee being the difference between the court-fee payable under the 1955 Act and the court-fee payable under the 1922 act. According to the petitioner the excess court-fee paid in the suit O. S. No. 158 of 1972 is as under:

(3.) HOWEVER, having regard to the fact that the related appeal against the judgment rendered in the suit in respect of which the court-fee is said to have beep paid, is pending before this Court, the Writ petition No. 10 of 1979 will be posted along with the said appeal for disposal in the light of the decision of the Supreme Court in C. A. Nos. 736 (N) 2637 of 1975. Writ Petition No. 1913 of 1980.