KUNVERJI NANJI Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) This is an appeal preferred by the plaintiffs challenging the Order dated August 23, 1977, passed by the learned Judge of the Bombay City Civil Court, whereby he held that the plaintiffs suit was not cognizable by the City Court and directed that the plaint be returned to the plaintiffs for presentation to the proper Court.

(2.) The plaintiffs filed the suit contending that they formed a firm in the name and style of Messrs. Shantilal Kunverji, which has nothing to do with the firm in the name and style of "Messrs. Laxmichand Kunverji", who were assessed by the Assessment Collector, Sales Tax, by his two orders dated June 24, 1955, imposing a tax liability of Rs. 15330-13-0 together with the penalty amount of Rs. 13204-3-6, thus making a total of Rs. 285350-6. According to the plaint the plaintiffs have deposited a total amount of Rs. 10475 towards the said dues. The reliefs claimed by the plaintiffss in short were, (a) the refund of Rs. 10475 which were paid by the them to the defendants by reason of the assessment order; (b) a permanent injunction restraining the defendants, their servants and agents from enforcing or executing the assessment orders and recovering any amount under the said two assessment orders, and (c) for a declaration that the assessment orders in question were null and void.

(3.) The learned Judge held that section 8 of the Suits Valuation Act had reference to the amount sought to be recovered when the value for jurisdiction is to be computed and not to the various rates at which the Court fees were payable. In this view of the matter, the learned Judge held that the correct valuation of the plaintiffs claim for the purposes of jurisdiction would be Rs. 28535-0-6, that is total of the amounts claimed under the assessment orders which the plaintiffs seek to challenge in the suit as without jurisdiction.