GIRISH CHANDRA SANYAL Vs. SECRETARY OF STATE

JUDGEMENT

(1.) The only question in this rule is whether the Court-fees paid on the plaint are adequate.

(2.) The plaint, in substance, challenges the validity of the imposition which purports to have been made under Secs.15 and 15-A, General Police Act (5 of 1861) and the mode in which the amounts are about to be realized, namely in accordance with Secs.386 and 387, Criminal P.C., which is one of the modes provided for in Section 16 of the said Act. The prayers are for certain declaration and a permanent injunction restraining the realization of the amounts by the said method.

(3.) The Subordinate Judge is of opinion that Rs. 1,682 and Rs. 18,301 are the amounts of tax and compensation that remain unrealized, and the suit, therefore, relates to the plaintiffs liabilities which should be assessed at the sum total of these two amounts. He thinks that the reliefs sought for in the plaint involve declaration in respect of liabilities and an injunction restraining the realization of the said amount and that, therefore, the Court-feas should be paid ad valorem on the aggregate of the aforesaid two amounts.