M. N. VENKATACHALIAH, R. S. PATHAK, S. NATARAJAN
P. M. Ashwathanarayana Setty: Lavina Mansions: A. Abdul Rahim Sherif: G. Ramiah: City Municipal Council: State Bank Of India: Bank Of Baroda: S. Mohmood Iqbal: State Of Maharashtra: Prafulla Chandra – Appellant
Versus
State of Karnataka: State of Karnataka: State of Karnataka: State of Karnataka: State of Karnataka: State Of Rajasthan: State of Karnataka: State of Karnataka: Jyoti Nlkul Jariwala: State of Karnataka – Respondent
JUDGMENT
VENKATACHALIAH, J.:— The point in these appeals is the recurring and vexed theme of the policy and legality of the levy of Courtfees - ad-valorem on the value or amount of the subject-matter of suits and appeals without the prescription of any upper limit - under the provisions of the Karnataka Courtfees and Suits Valuation Act, 1958 (,Karnataka Act for short). The Rajasthan Courtfees and Suits Valuation Act, 1961 (Act 23 of 1961) (,Rajasthan Act, for short) and the Bombay Courtfees Act, 1959 (,Bombay Act, for short).
So far as the ,Bombay Act, is concerned, the point raised in the concerned appeals is a limited one, confined to the question of the validity of Section 29(l) read with entry of the First- Schedule to the ,Bombay Act which, without reference to the upper limit of Courtfee of Rs. 15,000/- prescribed for all other suits and proceedings, requires payment of ad valorem Courtfee on proceedings for grants of probate and letters of administration. One of the grounds of challenge so far as this provision in the ,Bombay Act, is concerned, is the constitutional impermissibility of an unlimited exaction by way of courtfee, which is common to other appeals as well. The ot
Ganga Sugar Corpn. Ltd. v. State of U. P.
State of Madhya Pradesh v. G. C. Mandawar
relied on : State of M.P. v. G.C. Mandawar
State of Gujarat v. Shri Ambica Mills Ltd.
G. K. Krishnan v. State of Tamil Nadu
Secy., government of Madras v. Zenith Lamp and Electrical Ltd.
relied on : UPSEB v. Hari Shanker
Commissioner, HRE v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt
Om Prakash Agarwal v. Giri Raj Kishori
Municipal Corpn., Delhi v. Mohd. Yasin
Sreenivasa General Traders v. State of A.P.
State of Maharashtra v. Salvation Army, Western India Territory
Kewal Krishan Puri v. State of Punjab
Secy., Govt. of Madras v. Zenith Lamp and Electrical Ltd.
relied on : H. H. Sudhundra Thirtha Swamiar v. Commissioner, If RE
City Corporation of Calicut v. Thachambalath Sadasivan
referred to : Commissioner, HRE v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt
Om Prakash Agarwal v. Giri Ruj Kishori
General Coal Fields Ltd. v. Jaiswal Coal Co.
relied on : East India Tobacco Co. v. State of Andhra Pradesh
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.