SUBBA RAO, JAGANMOHAN REDDY
Bh. Satyanarayanamurti – Appellant
Versus
Income-tax Appellate Tribunal Madras Bench – Respondent
SUBBA RAO, C.J. :- This reference raises the question of the Court fee payable on a petition under Art. 226 of the Constitution of India for issuing a Writ of mandamus directing the Income Tax Appellate Tribunal to entertain the application filed by the petitioner and to dispose of it according to law.
2. The Income Tax Appellate Tribunal is now situated in the City of Hyderabad. The taxing Officer expressed the opinion that the Court feel payable on the said application is Rs. 100/- under Art. 11 (1) of Schedule II of the Andhra Court Fees and Suits Valuation Act, VII of 1956 (hereinafter referred to as the Act). Learned Counsel for the applicant contends that the Court fee payable is Rs. 2/- under serial No. 1 (d) of schedule II of the Hyderabad Court Fees Act. Before adverting to the argument we shall briefly notice the nature of writ proceedings so far as is material to the question raised before us.
3. It is settled law, though the learned Counsel for the petitioner does not accept it, that the High Court was issuing writs in the nature of mandamus, prohibition, quo warranto and certiorari in exercise of its extraordinary original jurisdiction. If authority is required
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