R.S.PATHAK, S.NATARAJAN, M.N.VENKATACHALIAH
P. M. ASHWATHANARAYANA SETTY – Appellant
Versus
State of Karnataka – Respondent
JUDGMENT
VENKATACHAUAH, J.
( 1 ) THE point in these appeals is the recurring and vexed theme of the policy and legality of the levy of court fees - 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 court Fees and Suits Valuation Act, 1958 (karnataka Act for short), the Rajasthan court Fees and Suits Valuation Act, 1961 (Act 23 of 1961 (rajasthan Act for short) and the Bombay court Fees Act, 1959 (bombay Act for short ).
( 2 ) 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 S. 29 (1 read with entry 10 of the First Schedule to the bombay Act which, without reference to the upper limit of court fee of Rs. 15,000. 00 prescribed for all other suits and proceedings, requires payment of ad valorem court fee 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 court fee, which is common to other appeals as well. The
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