BALU DEOCH Vs. FUNDLBAI AMICHAND

JUDGEMENT

(1.) THIS order shall also govern the disposal of the point referred to the Full Bench in civil revisions Nos. 497/66, 498/66 and 521 /67. In this case and cases Nos. 497/66 and 498/66 reference has been made by Krishnan J., and in the last case by S. B. Sen, J. All these revisions were filed in the High Court by plaintiffs in different cases who were required to pay the deficit court-fee on market value under section 7(v)(d) of the Court Fees Act (hereinafter called the Act). The references are confined to the question that whether for purposes of assessing the court-fee in a suit regarding a fraction or part of a holding the whole of which is assessed to revenue or to payment of the nature of rent in the absence of revenue, the plaintiff should be required to pay the court-fee on his claim on the market value of the land under section 7 (v)(d) of the Court Fees Act, or whether the subject-matter should be allowed to be valued on the basis of the revenue payable on the entire estate and the plaintiff should be allowed to distribute the land revenue proportionately on the area claimed by him in the suit. In other words, the question for consideration is as to whether in such cases the claim of the plaintiff falls within section 7(v) (b) or section 7(v)(d)of the Act. These clauses read as follows :-

(2.) THERE is no specific provision in sub-clause (b) for the valuation of a fractional share of a part of an estate but in exercise of the powers vested in the State Government under section 35 for reductions and remissions of court- fees, the State Government has enacted the following rule :-

(3.) THE first point for consideration before us is as to what is the true scope of the provisions made in section 7(v)(b) and 7(v)(d) quoted above. This question came up for consideration before Mr. Justice Bose (as he then was) in Kashirao v. Ramchandra. Taxing Decisions 1936-1943 at page 39. THE learned Judge first pointed out that it was necessary to read section 7(v)(b) along with section 7(v)(a) because the word 'aforesaid' which was used in clause (b) related back to clause (a). He further stated that clause (a) is divided into two separate paragraphs. THE first deals with (a) an entire estate, and (b) a definite share of an estate which pays annual revenue to Government. THE second deals with land which "forms part of such an estate (that is to say, of an estate which pays annual revenue to Government) and is recorded in the Collector's Register as separately assessed with such revenue." Clause (b) also divides the subject in the same way. THE learned Judge then explained the difference between 'part' as opposed to 'definite share' by making the following weighty observations :-