MT HALIMAN Vs. MTMEDIYA

JUDGEMENT

(1.) This is a reference under Section 5, Court-fees Act. The suit was for possession of fractional shares of certain khewat holdings (khatas) of zamindari land. The question is whether under Section 7(v)(b), Court-fees Act, the value of the subject-matter should be deemed to be five times the proportionate share of the Government revenue assessed upon the khewat khatas, or whether it should be the market value of the land in suit, under Section 7(v)(d) of the Act. Under Section 7(v)(b), where the suit is for possession of land, and where the land forms an entire, or a definite share of an estate, paying annual revenue to Government, or forms part of such estate, as is recorded in the Collector's register as separately assessed with such revenue and such revenue is settled, but not permanently, then the value of the subject-matter shall be deemed to be five times the revenue so payable. It is argued for the appellant that the land in suit forms definite shares of an estate, which are recorded in the Collector's register as separately assessed with revenue, and therefore the value should be deemed to be five times the proportionate share of the revenue payable upon the fractional shares claimed. The decision depends upon the meaning of the word "estate" in this clause. The word "estate" has been defined in the "explanation" as follows: The word "estate," as used in this paragraph, means any land subject to the payment of revenue, for which the proprietor or farmer or raiyat shall have executed a separate engagement to Government or which, in the absence of such engagement, shall have been separately assessed with evenue.

(2.) A perusal of the United Provinces Land Revenue Act, 1901, and of the rules contained in the Board's Circular 1-1, establishes the facts that the unit of land for the purpose of the assessment of revenue is a mahal, and that a separate engagement is demanded from the lambardars or proprietors of every mahal in respect of the revenue assessed upon the mahal. It is true that the khewat khatas in question are entered into revenue records as being separately assessed with revenue., that is, a certain amount of revenue is recorded as being payable in respect of each khewat khata. Nevertheless I think that a khewat khata cannot be held to be an "estate" within the meaning of this clause for the reason that no separate engagement has been executed in respect of each khewat khata. It appears that the settlement officer distributes the revenue assessed on each mahal over the several properties recorded separately in the khewat in accordance with the provisions of Section 67-A. U. P. Land Revenue Act. This section was only inserted in the Act by an amending Act of the year 1929, but the practice of distributing the assessment of the mahal over its component parts (thoks, pattis or khewat khatas) had previously been in force under the authority of rules contained in Board's Circular I-1. I think it is clear that although each khewat khata is recorded as separately assessed with revenue, nevertheless it cannot be held to be an "estate" within the meaning of the clause because no separate engagement has been entered into between Government and the proprietors in respect of the revenue assessed upon the khewat khata. It cannot be held that. the khewat khata has been separately assessed with revenue "in the absence of such engagement" because the proprietors of the mahal must have executed an engagement for the revenue assessed upon the mahal; and the khewat khata is a part of the mahal. I think it is established therefore that a khewat khata is not ah "estate" within the meaning of Section 7(v).

(3.) Further, I think it is clear that a khewat khata as not a "definite share" of an estate, as it is not a "definite share" of the mahal. It is merely a part of the mahal, but not a fractional share or definite share of the mahal, although it is assessed with a definite share of the revenue assessed upon the mahal. It follows that a fractional share of a khewat khata is not a "definite share" of an estate. A khewat khata is, no doubt, a part of an estate and it is recorded as separately assessed with revenue. So if the suit were for the possession of an entire khewat khata the court-fee would be payable ad valorem under Section 7(v)(b) upon five times the revenue assessed upon the khata. But in the present case the suit is for fractional shares of khewat khatas. Those fractional shares are not recorded as separately assessed with revenue. The conclusion seems in evitable that Section 7(v)(b) does not apply to the facts of this case. On the other hand Section 7(v)(d) seems clearly ;. applicable. The fractional shares of khewat: khatas are parts of an estate (mahal), but are not "definite shares" of the estate and are not recorded as separately assessed with revenue. Therefore under Section 7(v)(d) the court-fee is payable on the market value of the fractional shares. It is conceded that the practice hitherto has been to treat the khewat khata as an "estate" on the ground that it is recorded in the Collector's register as being separately assessed with revenue and that therefore, if a fractional share of the khewat khata is in suit, the court-fee-is treated as payable under Section 7(v)(b) on five times the proportionate-amount of revenue. According to the-Chief Inspector of Stamps, this practice is not sanctioned by the Act itself but it is based upon the authority of an old Government of India Notification, viz., Notification No. 1746 dated 4 April 1889, under which the Government of India in exercise of the powers conferred by Section 35, Court-fees Act, 1870, were pleased to direct: that when a part of an estate paying annual revenue to Government under a settlement which is not permanent, is recorded in the Collector's register as separately, assessed with such revenue, the value of the subject-matter of a suit for the-possession of or to enforce a right of pre-emption in respect of a fractional share of that part shall, for the purpose of computation of the amount of the fee chargeable in the suit, be deemed not to exceed five times such portion of the revenue separately assessed on that part as may be rate-ably payable in respect of the share.