GOVERNMENT PLEADER, HIGH COURT Vs. S.L. JAIN

JUDGEMENT

(1.) THIS Civil Revision Application arises out of the order dated February 20, 1961, passed by the Taxing Master of this Court on a reference made to him under Section 5 of the Bombay Court -fees Act, 1959. The Taxing Master was called upon to determine the Court -fees payable by opponent No. 1 on the petition for winding up that he had filed for winding up of opponent No. 2 company, i.e. Warden Insurance Co. Ltd. Doubts arose as to the Court -fees payable, because there is clear provision in Article 34 in Schedule II to the Bombay Court -fees Act that on a petition to the Court under Section 439 of the Companies Act for winding of a company the Court -fee is fifty rupees. The case of opponent No. 1 was that the petition in question had not been filed under the provisions of Section 439 of the Indian Companies Act. His petition for winding up was filed under Section 53(1) of the Insurance Act, 1938. His contention was that to his petition the provisions in Article 1(iii) in Schedule II of the Act were applicable. Article 1(iii) in Schedule II runs as follows: Number ...... Proper fee 1 2 3 1. Application or petition ...... ...... (iii) in any other case not other. wise provided for by this Act. It is sufficient to state that Article 1 in its prior parts refers to several kinds of applications and petitions which are not petitions for winding up.

(2.) THE learned Taxing Master held that to the petition of opponent No. 1 the provisions in Article 34 were not applicable.

(3.) RULE discharged. No order as to costs.