LEELABAI Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) This revision arises out of an order with regard to the liability to pay the court-fee upon an application for compensation filed, under S. 110 of the Motor Vehicles Act. R. 291 of the Bombay Motor Vehicles Rules, 1959, provides for the procedure of making application to the Claims Tribunal. R. 292 prescribes the fees that are to accompany such an application and are to be paid in the form of court-fee stamps. R. 292, prior to its present amendment introduced by the notification of Oct. 28, 1977, had provided for payment of fixed court-fee of Rs. 10/--. The amended rule which applies to the present claim laid by the applicant in sum of Rs. 70.000/- raises the question of computation of the court-fee. The application was accompanied, it is not In dispute, "with the court-fee of rupees 220-50. After computing, upon an interpretation of entry (iii) in the amend- ed Sub-rule (1). the Court has directed the applicant to pay Rs. 350/- as the correct court-fee. The Court has treated each entry as an independent provision directing payment of fees unconnected with the other. That order is questioned in the present revision application.

(2.) The amended Sub-rule (1) of R. 292 reads as follows:--

(3.) The underlined portions of the rule call for interpretation irrespective of whether the incident of the fee is higher or lower. Now, in the matters of construction of statutes imposing fiscal liability it is the letter of the law that has to be given effect to irrespective of any other considerations. Therefore, if the meaning be clear, the fee according to that meaning will have to be levied and collected. It is true, however, that if the language be susceptible to two equally reasonable interpretations, then the one that would favour the subject will be chosen for application.