NANDA LAL AGRANI Vs. JOGENDRA CHANDRA DATTA

JUDGEMENT

(1.) This is a Rule for the review of the judgment of this Court in Nanda Lal Agrani V/s. Jogendra Chandra Datta 70 Ind. Cas. 960 : 36 C.L.J. 421; (1923) A.I.R. (C.) 53.

(2.) A preliminary question of considerable importance has been raised with regard to the amount of Court-fee payable on the application. We have heard the Assistant Government Pleader as the matter affects the public revenue and the point must be examined before we consider the application on the merits.

(3.) The subject-matter of the appeal was valued at Rs. 7,750, and on the 20 December, 1919, a Court-fee of Rs. 385 was paid on the memorandum in accordance with the table of rates of ad valorem fees embodied in Schedule I of the Court Fees Act, 1870. The appeal was thereupon registered and was heard in due course. Judgment was pronounced on the 29th August, 1922 when the appeal was dismissed with costs. On the 21 November, 1922, the appellant presented the application for review of judgment now under consideration. The application bore a Court- fee of Rs. 192-8-0, that is, one-half of Rs. 385, the amount payable and paid on the memorandum of appeal when it was lodged in this Court. The Stamp Reporter, to whom the application was presented in the first instance, made a note that there was a deficiency of Rs. 115. In the opinion of the Stamp Reporter, the amount payable as Court- fee was Rs. 307-8-0, that is, one-half of Rs. 615 which would have been payable on the memorandum of appeal, if it were lodged in this Court on the 21 November, 1922, when the application for review was filed. At this stage, it is necessary to mention that after the 20 December 1919, when the memorandum of appeal was filed and before the 1 November, 1922, when the application for review was lodged, the Bengal Court Fees (Amendment) Act, (IV of 1922 B.C.) had come into force on the 1 April, 1922. Section 5 of this amending Statute modified Art. 1 of Schedule I of the Court Fees Act, 1870, by enhancement of the rate of fee payable on plaints, written statements and memorandum of appeal. Section 9, as a corollary, altered the table of rates of ad valorem fees appended to the same schedule. The consequence was that, from the 1 April, 1922, the amount of Court-fee payable on a memorandum of appeal valued at Rs. 7,750 was raised from Rs. 385 to Rs. 615.