(1.) IN tins appeal the defendant/appellant claims exemption from the payment of Court fees on memorandum of appeal under Notification No. F -9 -1 -83 -XXI dated 1st April, 1983, issued by the State Government in exercise of powers conferred by Section 35 of the Court Fees Act, 1870 {No. 7 of 1870) (for short, the "Act"), published in M. P. Rajpatra (Asadharan) dated 1st April, 1983 at p. 1062 (reproduced m 1983 M. P. Law Time, Part II, at p. 91). The Notification reads as under : - -
(2.) THE moot question before this Court is whether the said Notification applies to memorandum of appeal also or is restricted to plaint only.
(3.) A reading of the Notification shows that Court -fees mentioned in Articles 1 -A and 2 of the First Schedule and Articles 5, 17 and 21 of the Second Schedule to the Act, payable on plaint, by persons falling in any of the categories, has been remitted by the State Government in exercise of the powers conferred under Section 35 of the Act. Section 7 of the Act deals with computation of fees payable in certain suits. Article 1 -A of the Act speaks of payment of Court -fees on plaint, written statement pleading a set -off or counter claim or memorandum of appeal (not otherwise provided for in this Act) presented to any Civil or Revenue Court, except those mentioned in Section 3. Article 2 speaks of payment of Court -fees on a plaint in a suit for possession under Section 9 of the Specific Relief Act, 1S77. Article 5 of the Second Schedule speaks of Court -fees payable on plaint or memorandum of appeal in a suit to establish or disprove a right of occupancy. Article 17 relates to Court -fees payable on plaint or memorandum of appeal in certain cases described from CI. (i) to CI. (vi). Art. 21 speaks of payment of Court -fees on plaint or memorandum of appeal under the Parsi Marriage and Divorce Act, 1865 (XV of 1S65). It is evident that the expressions 'plaint', 'Written statement', 'pleading", 'counter claim' and 'memorandum of appeal' have been used in various Articles distinctly. A look to these expressions shows that 'plaint' does not include 'memorandum of appeal'.