Judgement

SHELAT, J. :- The appellant company filed suit No. 16 of 1963 against the State of Uttar Pradesh, and the Union of India, inter alia, praying for a permanent injunction restraining the State of Uttar Pradesh, its servants and agents from realising or from proceeding to realise sugar cane cess and purchase tax amounting to Rs. 33 lakhs and odd charged under the U.P. Sugar Cane (Regulation of Supply and Purchase) Act, 1953, the Sugar Cane Cess Act, 1956 read with U.P. Sugar cane cess (Validation) Act, 1961 and the U.P. Sugar Cane Purchase Tax Act IX of 1961. In the said suit, the appellant company, inter alia, alleged that the Acts for the diverse reasons set out therein were invalid and void and therefore the State was not entitled to levy, collect or recover the said cess or the purchase tax and prayed, as aforesaid, that the State should be restrained from proceeding to realise the said cess or tax. The appellant-company paid court-fees on its said plaint under sub-section (iv-B) (b) of Section 7 on the footing that the relief sought in the suit was an injunction. The Chief Inspector of Stamps objected to the court-fees being paid under Clause (b) of Sub-section (iv-B) o