Interpretation of the proviso to section 49 of the Andhra Court-fees and Suits Valuation Act, 1956

( 1 ). THE appellant has filed an appeal (A. S. No. 489 of 1964) against a preliminary decree in a mortgage suit in O. S. No. 23 of 1963. That appeal is pending on the file of this Court. Subsequently, a final decree was passed for sale of the mortgaged properties in the same suit. Against that final decree, the appeal- lant has filed the present appeal. The appellant claims that, in computing Court-fees in the present appeal the court-fee which he has alreadypaid in A. S. No. 489 of 1964 should be taken, into account. He claims the benefit of the proviso to section 49 of the Andhra Court-fees and Suits Valuation Act, 1956. The case comes directly under the provisions of the proviso to section 49 which runs as follows :-" Provided that, in levying fee on a memorandum of appeal against a final decree by a person whose appeal against the preliminary decree passed by the Court of first instance or by the Court of appeal is pending, credit shall be given for the fee paid by such person in the appeal against the preliminary decree. "all the requirements of the proviso are strictly complied with in this case. Therefore the case will come within the four corners of the proviso. The Office has referred to the decisions of the Madras High Court in Upputhayammal in re, (1932) 62 M. L. J. 624: I. L. R. 55 Mad. 664. and kothandaraman v. The Collector of Chingleput, (1952) 2 M. LJ. 852:1. L. R. (1953) Mad. 826. Those decisions were made on a consideration of the law ?. s it stood then and not of the provisions of the andhra Court-fees and Suits Valuation Act of 1956. The latter Act is a fiscal enactment.

( 2 ) THE interpretation cannot be done in such a way as to deny to a person the lights which he gets by directly coming within the four corners of the proviso to section 49 of the Act. The wording of this statute i. e. , the proviso to section 49 is clear. I, therefore, find that, in the present appeal, credit has to be given to the Court- fee paid already in the appeal preferred against the preliminary decree (A. S. No. 489 of 1964 ). Government Pleader s fee is fixed at Rs. 50.

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