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2024 Supreme(AP) 1355

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
NYAPATHY VIJAY, J.
M. Venkataram Naik - Appellant
Versus
Vadithya Sreeram Naik - Respondent
Civil Revision Petition No. 1834 of 2022
Decided On : 08-11-2024

Advocates:
Advocate Appeared:
For the Appellant : Seelam Krishna Reddy
For the Respondent: V. Nitesh

Statutory exemptions from court fees for Scheduled Tribes must be honored unless rescinded or modified, as established under Section 68 of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956.

Headnote:(A) Andhra Pradesh Court Fees and Suits Valuation Act, 1956 - Section 68 - Exemption from court fees for Scheduled Tribes - The petitioner sought exemption from court fees based on G.O. Ms.No.381, which was rejected by the trial court relying on a previous judgment. The court found that the G.O. provided a statutory exemption that prevails until modified. (Paras 3, 7, 8)

(B) Legal Principles - The court emphasized that statutory exemptions granted by the state must be honored unless rescinded or modified. (Paras 7, 9)

Facts of the case:
The petitioner, belonging to the Scheduled Tribe community, filed a suit for recovery of money under an Agreement of Sale, seeking exemption from court fees based on G.O. Ms.No.381. The trial court denied the exemption.

Findings of Court:
The court allowed the Civil Revision Petition, set aside the trial court's order, and recognized the statutory exemption for Scheduled Tribes.

Issues: The main issue was whether the petitioner was entitled to exemption from court fees under the G.O. Ms.No.381.

Ratio Decidendi: The court ruled that the statutory exemption under G.O. Ms.No.381 must be upheld, as it was issued under the authority of Section 68 of the Act.

Result: Civil Revision Petition allowed.

ORDER :

NYAPATHY VIJAY, J.

1. The Civil Revision Petition is filed aggrieved by the Order dated 30.06.2022 in C.F. No.563 of 2022 in O.S. No.-- of 2022 passed by the Junior Civil Judge, Puttaparthi, Ananthapuram District.

2. The Petitioner is the Plaintiff belonging to Schedule Tribe Community. A suit was filed for recovery of money said to have been given by the Petitioner to the respondent pursuant to an Agreement of Sale dated 10.03.2018 for an amount of Rs. 5,80,000/- said to have been given by the petitioner to the respondent under Agreement of Sale dated 10.03.2018 with regard to the suit schedule property. It is the contention of the Petitioner that though an agreement of sale was executed, the Respondent was evading to execute Registered Sale Deed by postponing the same on some pretext or the other. In that view, the petitioner sought for refund of the sale consideration with interest. As the same was not being paid, the said suit was filed for recovery of the suit amount with costs and future interests.

3. The suit was filed without paying Court Fee and exemption was sought on the ground that the Petitioner belongs to Schedule Tribes Community. The Petitioner relied on G.O. Ms.No.381, dated 20.03.1968, issued in exercise of the power under Section 68 of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956 (for short ' the Act, 1956'), exempting the members of the Schedule Tribes Community from payment of Court Fee. The trial Court relying on a Judgment of this Court in the case of Kopparthi Krishnamurthy V District Legal Services Authority and Others 2018 (2) ALT 198 rejected the plea of the Petitioner for exemption. Challenging the same, the present Civil Revision Petition is filed.

4. Heard Sri S. Krishna Reddy, learned counsel for the Petitioner, and Sri V. Nitesh, learned counsel for the Respondent.

5. As per the A.P. Court Fee And Suit Valuation Act, 1956, the Government is entitled to exempt certain classes of persons from paying Court Fee under Section 68 of the Act. The Section 68 reads as under;

68. Power to reduce or remit fees.

    "The State Government may, by notification in the Andhra Pradesh Gazette, reduce or remit, in the whole or in any part of the territory of his State, or any of the fees chargeable under this Act, and may, in like manner, cancel or vary such notification".

6. In exercise of power thereunder, G.O. Ms.No.381 was issued by the Government exempting the members of the Scheduled Tribes from paying the Court Fee. The G.O. Ms No. 381 reads as under;

    " GOVERNMENT OF ANDHRA PRADESH

    ABSTRACT

    ANDHRA COURT FEES AND SUITS VALUATION ACT, 1956- Civil

    Suits/ by Scheduled Tribes - Remission of Court Fees - Notification issued.

    ----------

    HOME (COURTS.A) DEPARTMENT

    G.O. Ms.No.381

    Dated the 20th March, 1968.

    Read the following:

    1. From the Collector, Khammam, R.C. No.D1.1099/65, dt. 3.3.65.

    2. From the Inspector General, o/o Registrar & Stamps Letter No.S1.19628/dated 26.03.1966.

    3. From the Director of Social Welfare, Rc.No.10793/65.II, Dated 31.03.1965.

    4. From the Board of Revenue, L.Dis.2573/Q/65, dt.18.4.1966

    5. From the Registrar, High Court, Roc.No.817/66, dt.--.8.1966

    ORDER:

    The following notification will be published in the Andhra Pradesh Gazette:-

    NOTIFICATION:

    In exercise of the powers conferred by Section 68 of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956 (Act VII of 1956), the Governor of Andhra Pradesh hereby remits in the whole of the State of Andhra Pradesh, the fees chargeable under the said Act in respect of Civil Suits - instituted by persons belonging to scheduled tribes.

    G.M. Ahmed,

    Joint Secretary to Government"

7. The power to reduce or remit the Court Fee is provided under 68 of the Act. Pursuant thereto, exemption from paying Court Fee in respect of the suit instituted by persons belonging to the Schedule Tribes was issued. Once the state had granted statutory exemption for payment of court fee in exercise of power specifically under the Act to a certain class of persons, the same wou

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