ANNE VENKATASUBBA RAO Vs. ANNE BHUJANGAYYA AND ANR.

JUDGEMENT

(1.) THE petitioner was the respondent in certain arbitration proceedings at the conclusion of which he desired to set aside the award which presumably had been made against him. He therefore filed an application under Section 33 of the Arbitration Act, 1940, praying that the award should be set aside. He filed it as an ordinary application or petition and paid in accordance with Article 1(b) of Schedule II of the Madras Court -Fees (Amendment) Act, a fee of twelve annas.

(2.) OBJECTION was raised by the authorities to this fee and the Subordinate Judge of Guntur in whose Court the proceedings took place made an order on the 29th March, 1945, that the applicant should pay a court -fee of Rs. 100. Hence this petition.

(3.) IT is an old principle of fiscal legislation that it must be strictly construed and that where there is any doubt, the benefit of it should be given to the tax -payer. The learned Government Pleader agrees that this is the true position with regard to such legislation. There is no doubt that this particular application is not provided for in the Court -Fees Act. The application in question has to be brought under some existing provision and all that can be done is to use the general article, namely, Article 1. The Court -fee paid therefore, namely twelve annas, was correct and the order of the Subordinate Judge must be set aside.