(1.) THIS is an appeal from a decree passed against the State Government for the recovery of Rs. 22,141/11/5 in favour of the respondent. The plaintiff was the jagirdar of Rajhogarh. The Jagir vested in the State of Madhya Bharat on december 4, 1952, by virtue of the M. B. Abolition of Jagir Act, 1952. The plaintiff was entitled to recover Rs. 19843/12/- on account of excise duty on liquor and Rs. 5,678/13/- on account of Ganja, Bhang and opium; total Rs. 24,622/- which had been realised by the State Government on behalf of the Jagirdar for the period between 1-4-49 and 31-3-51. There is no dispute that this amount was clue to the plaintiff from the State Government. The defendant resisted the claim on the sole ground that he was not liable to pay that sum because the Government had already adjusted the sum of Rs. 20,415/11/5 which was payable by the plaintiff to it. The balance of Rs. 4206/13/7 thus remaining due to the plaintiff had already been deposited in the treasury and subsequently in the trial Court. And that sum was paid to the plaintiff through the Court.
(2.) WE are called upon to determine two questions in this appeal. Firstly, whether the defendant State was bound to pay court-fee on the amount of Rs. 20,415/11/5 and whether the amount was really due and recoverable and The State government was entitled to adjust' it in the dues payable to the plaintiff.
(3.) THE defendant asserted that the said sum of Rs. 20,415/11/5 was due by the plaintiff on account of cesses for the Samvat years 1996-2007. The defendant state did not claim any decree for this amount nor did it plead a set off. The defence was that the plaintiff was not entitled to that sum which he claimed in the suit inasmuch as the only amount payable to the plaintiff was Rs. 4206/ 13/7court-fee is payable under Article I, Schedule I of the Court-fees Act, if it is a claim of set off or counter claim.