LAWS(MAD)-1949-1-5

KALLA SURAYYA Vs. PROVINCE OF MADRAS

Decided On January 24, 1949
KALLA SURAYYA AND SONS REPRESENTED BY KALLA VENKATARAJU Appellant
V/S
PROVINCE OF MADRAS REPRESENTED BY THE COLLECTOR OF EAST GODAVARI Respondents

JUDGEMENT

(1.) This civil revision petition was referred to a Bench by Mack, j., as he felt that there was a necessity for an authoritative decision as to the correct Court-fee payable on plaints like the one before him.

(2.) The petitioner filed the suit in the lower Court (in the Court of the District Munsiff, Rajahmundry) (a) for a declaration

(3.) When the revision petition came on for hearing before Mack, J., the petitioner contended on the strength of the decision of Venkataramana Rao, J., in Govinda Cettiar v. Uthukoltai Co-operative Society , that the view of the District Munsiff that the order of the Deputy Commercial Tax Officer was a "decree" was wrong and the learned Judge thought that the word "decree" used in the Section was capable of a wider meaning and is not restricted to the meaning given to it by Venkataramana Rao, J. In Govinda Chetliar v. Uthukottai Co-operative Society (1937) M.L.J. 640 : I.L.R. 1938 Mad. 63, Venkataramana Rao, j., held that the word "decree" in the Section connotes