Back
SUPREME COURT OF INDIA
S.K. DAS, A.K. SARKAR AND M. HIDAYATULLAH, JJ.
Chandra Bhan Gosain, Petitioner
Versus
The State of Orissa and others, Respondents.
Civil Misc Petn. No. 1398 of 1962, D/-5-4-1963.
Advocates appeared
Mr. A. Ranvanadham Chetty, Senior Advocate, (M/s. B. D. Dhawan, S. K. Mehta and K. L. Mehta, Advocates, with him) for Petitioner; Mr. C. K. Daphtary, Attorney-General for India, (M/s. R. Ganapathy Iyer and R. N. Sachthey, Advocates, with him), for Respondents.
Court Fees - Registration of Appeals - Interpretation of Precedents
Fact of the Case:
The appeal was against the order of the Deputy Registrar directing the case to be registered as nine appeals and requiring the appellant to pay nine sets of court-fees.
Finding of the Court:
The Court found that the precedents relied upon by the Deputy Registrar did not cover the present case, as the present case originated from one petition challenging the validity of various assessment orders, and thus should be treated as a single proceeding.
Issues: Interpretation of precedents, determination of the number of appeals and court-fees payable.
Ratio Decidendi: The Court held that when an appeal is taken to the Court from the judgment of the High Court in a petition challenging multiple assessment orders, it should be treated as a single appeal, and the appellant is liable to pay only one set of court-fee and other charges.
Final Decision: The Court ordered that the appellant is liable only to pay one set of court-fee and other charges as in a single appeal, and directed the office to take necessary action, including refunding the excess charges made.
Judgment
SARKAR, J. : This is an appeal against the order of the Deputy Registrar directing the present case to be registered as nine appeals and requiring the appellant to pay nine sets of court-fees. The Deputy Registrar had relied on two cases of this Court, namely, Lajwanti Sial s case, (Petition for Special Leave No. 673 of 1959) and Kishinchand Chellaram s case. Civil Appeals Nos. 462 to 465 of 1960: (reported in AIR 1963 SC 390). We do not think that these precedents cover the present case.
2. In Lajwanti s case, Petn. for Spl. Leave No. 673 of 1959 (SC) there were a number of applications under S. 66 (2) of the Income-tax Act for reference of the same question. There were in tact a number of separate references but they were dealt with by one judgment from which the appeal to this Court arose. That was really a case of five appeals for the common judgment must be taken to have been delivered in each of the different reference cases.
3. Kishinchand Chellaram s case, Civil Appeals Nos. 4B2 to 465 of 1960: (reported in AIR 1963 SC 390) is also not helpful because there four applications by four different assessees had been made for reference of three identical questions arising in each assessment case under S. 66 (1) of the Income-tax Act. Though it appears that there was one order of reference to the High Court and the High Court treated the case as a single case of reference, it could be said that there were in fact a number of references.
4. The present case however originated out of one petition under Art. 226 of the Constitution challenging the validity of various assessment orders. Obviously here there was only one proceeding. It could not be said that there were as many proceedings as there were assessment orders for the petitioner had by a single petition challenged them all together. When an appeal is taken to this Court from the judgment of the High Court in such a petition, it is impossible to contend that there are more appeals than one. Therefore, the appellant before us is liable only to pay one set of court-fee and other charges as in a single appeal. Action may be taken accordingly by the office, if necessary by refunding the excess charges made.
Order accordingly.
For Citation : AIR 1967 SC 767
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
