Ad-valorem court fee is payable in an appeal against an award made in a reference either under section 18 or under section 30 of the Land Acquisition Act, 1894, even if the acquired land falls within the tribal areas in the Khasi Hills and Jaintia Hills of Meghalaya.

S. K. Homchaudhuri, J.—

This appeal is preferred against the award dated 30.9.88 passed by the learned Special Judicial Officer, Shillong in" LA(Ref) Case No. lb(K) / 83. The appeal is valued at Rs. 1,94,060.80 p arid .the appeal is filed with fixed court fee.

2. A question arises as to whether advalorem court fee is to be paid or not. The appellant in fact has filed an application contending that the land acquired having been fallen in tribal areas, so ad-valorem court fee is not to be paid,

3. We have heard Mr. S. C. Das, learned counsel for the appellant-petitioner and the learned Advocate General, Meghalaya on this point. It is not disputed that by notification No. 261-IB dated 18th July, 1942, Government of India in the exercise of powers conferred by the Indian (Foreign Jurisdiction) Order in Council, 1937, made the Court-fees Act of 1870 applicable in the State portion of Khasi and Jaintia Hills with the following modifications-

"For paragraph (5) of section 7, the following paragraph shall be substituted, namely-

(1) Where the subject matter is land situated outside the said areas (Administered Areas)?-

(2) If the land is clan land - ad valorem at the rate of one rupee to everyone hundred rupee or part thereof the market value of the land as determined by the Court.

(11) If the land is raj (Communal) land - a fixed Court fee of ten rupees regardless of the value of the land."

After the Independence of India, in the exercise of power conferred by section 4 of the Extra Provincial Jurisdiction Act, 1947 (Act No. XLVII of 1947), as delegated to him by the Government of India, Ministry of States Notification No. 335-1B dated 3rd November, 1948 and of all other powers enabling him in that behalf and in supersession of all previous Orders on the subject existing prior to 15th August, 1947, the Governor of Asssm made the Khasi Syiemship (Application of Laws) Orders, 1949. By the said order Court-fees Act as has been made applicable by the aforesaid notification dated 16.7.1942 was adopted. Thereafter the Government of Assam adopted the Khasi Syiemship (Application of Laws) Order 1949 with modification the applicability of various enactments including Court-fees Act by the Assam Autonomous (Administration of Justice) Regulation, 1952, under the said Regulation, the Assam Autonomous (Administration of Justice) Regulation, 1952, Court-fee Act of 1870 together with all notifications, Orders, Rules etc. issued or made thereunder for the time being in force in Assam was adopted and made applicable in Khasi Syiemship Area with the following modification:

"(1) The Act shall apply in relation to Courts established or continued by the authority or the Central Government.

(2) Section IA and Chapter II shall be omitted.

(3) For paragraph V of section 7 the following paragraph shall be substituted, namely -

"V. In suits for the possession of land houses and gardens-

(a) Where the subject matter is land situated in the Shillong Administered Areas - ad valorem according to the value of the subject matter-, and such value shall be deemed to be fifteen times the net profits which have arises from the land during the year next before the date of presenting the plaint or where no such net profits have arisen therefrom shall be the amount at which the court may estimate the value of the land with reference to the value of similar land in the neighbourhood ;

(b) Where the subject matter is land situated outside the said areas ;

(i) if the land is of the clan ad valorem at the rate of one rupee for every one hundred rupee or part thereof of the market value of the land as determined by the Court ;

(ii) if the land is raj ( communal ) land - a fixed fee of ten rupees regardless of the valu; of the land....."

In March, 1950 Assam Court-fees Act was passed by the Legislative Assembly as was published in tie Assam Gazette on 3Jth March, 1950. The said Court-fees Amendment Act was extended to the Tribal Part-A of the 6th Schedule of the Constitution of India (Autonom

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