SHAMSHUL HASAN Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) The question before me is of the court-fee payable on the memorandum of appeal. The appeal has been filed under the proviso to Section 50, U. P. Zamindari Abolition and Land Reforms Act from a decree of a compensation officer dated 9-10-1954, Under Section 344 of the Act the Government has the power to make rules providing for the court-fees payable in respect of appeals under the Act. On 30-6-1952 the State Government made rules which were published and placed before the Legislature on 9th and 10th July 1952 as required under the section. Rule 61 of the Rules, as originally framed, laid down that 'ad valorem' court-fee was payable on appeals to the High Court under Sections 51 and 58 and to the District. Judge under Sections 50 and 57 and that in other cases the court-fee pay-able was as on an appeal from an order under the Court-fees Act. The court-fee payable on a memorandum of appeal from an order is Rs. 3/12/-. Since the present appeal is neither under Section 51 nor under Section 58 but under Section 50, the court-fee of Rs. 3/12/-was payable on it if the rule as originally framed applied. But on 16-11-1954, after the judgment under appeal was pronounced, the rule was amended and 'ad valorem' court-fee at 2 per cent, on the value of the subject-matter in appeal was provided for an appeal like the present one. This appeal was presented on 12-1-1955, but the memorandum of appeal was stamped with a court-fee of Rs. 3/12/- only. On the value of the subject-matter in appeal the court-fee payable under the amended rule is Rs. 58/-. The Taxing Officer being of the view that the appellant should have paid the court- fee in accordance with the amended rule reported a deficiency of Rs. 54/4/-. But considering the question of general importance he has referred the matter to the Court for final decision under Section 5, Court-fees Act.

(2.) Sri P. M. Verma, counsel for the appellant, raised some preliminary objections. One is that the rule cannot be amended by the State Government. The Constitution came into force on 26-1-1950 and the Zamindari Abolition and Land Reforms Act was passed by the provisional legislature on 16-1-1951 and came into effect on 26-1-1951. The provisional legislature became defunct on 9-5-1952 and a newly elected legislature came into existence in its place. It was contended that the power conferred by the Act upon the State Government to make rules came to an end when the provisional legislature that had passed the Act became defunct. The power conferred on the State Government to make rules is to be exercised at all times and is not dependent upon the existence of the legislature passing the Act. No legislature is permanent and legislatures go on changing but that does not affect the operation of the Acts passed by them.

(3.) Under Section 344 of the Act the Rules have to be laid down before the legislature and the legislature has power to amend them; taut it does not mean that so long as they are not laid before the legislature they are not in operation. They come into operation as soon as they are made and published. The amendment of the rule has been gazetted. It must be presumed that the amendment was placed before the legislature as required under Section 344; it was not at all necessary for the fact to be published in a gazette.