Judges : P.SUBRAMONIAN POTI,P.JANAKI AMMA,SUKUMARAN
KURIAN - Appellant
Versus
AYYAPPAN - Respondent
Case No : Unnumbered M.F.A. of 1982
Decided On : 03/16/1982
Advocates Appeared :
P.V. Ayyappan; For Appellant Government Pleader; For State
COURT-FEE - Proper court-fee payable for appeal - S.21, S.52, Schedule I, Schedule II of Kerala Court-Fees and Suits Valuation Act, 1959 - The court examined the applicability of court-fee under Art.4 of Schedule I for a memorandum of appeal against order in proceedings under the Indian Succession Act, 1925. The court held that the fee payable for an appeal is one-half the ad valorem fee prescribed in Art.1 of Schedule I on the amount or value of the subject-matter. The court also discussed the scheme for court-fee on application for probate or letters of administration, emphasizing the difference in fee payable for non-contentious and contentious proceedings. The court concluded that the fee payable for the appeal is governed by Art.4 of Schedule I, and it must be paid within a specified period.
Fact of the Case:
The appeal was against O.P. No. 67 of 1974 of the District Court, Trichur, a petition for letters of administration with a copy of the Will annexed. The appellant valued the appeal under Art.4 of Schedule I of the Kerala Court-Fees and Suits Valuation Act and paid court-fee of Rs. 786/- due under the abovesaid Article. The Office noted that the amount computed is not adequate and therefore the balance court-fee had to be paid.
Finding of the Court:
The court examined the provisions of S.21, S.52, Schedule I, and Schedule II of the Kerala Court-Fees and Suits Valuation Act, 1959 to determine the proper court-fee payable for the appeal. It held that the fee payable for an appeal is one-half the ad valorem fee prescribed in Art.1 of Schedule I on the amount or value of the subject-matter. The court also discussed the scheme for court-fee on application for probate or letters of administration, emphasizing the difference in fee payable for non-contentious and contentious proceedings. The court concluded that the fee payable for the appeal is governed by Art.4 of Schedule I, and it must be paid within a specified period.
Issues: The main issue was the proper court-fee payable for the appeal against O.P. No. 67 of 1974 of the District Court, Trichur, a petition for letters of administration with a copy of the Will annexed. The appellant contended that court-fee is payable not under Art.4 of Schedule I, but only a fee of Rs. 5/- need be paid by him on his petition in the lower court, a petition which was not one on which court-fee was imposable as in a contentions suit.
Ratio Decidendi: The court held that the fee payable for an appeal is one-half the ad valorem fee prescribed in Art.1 of Schedule I on the amount or value of the subject-matter. It emphasized the difference in fee payable for non-contentious and contentious proceedings, and concluded that the fee payable for the appeal is governed by Art.4 of Schedule I.
Final Decision: The court directed the appellant to pay the court-fee prescribed under Art.4 of Schedule I of the Kerala Court-Fees and Suits Valuation Act within a period of one month.
1. Since the correctness of the decision of a Division Bench of this Court reported in In Re Seethalakshmi & Others (1980 KLT. 560) was doubted, the matter was referred to a Full Bench and thus the case is before us on the question of proper court-fee payable for the appeal. The appeal is against O.P. No. 67 of 1974 of the District Court, Trichur, that petition being one for letters of administration with copy of the Will annexed. The proceedings were contentious. But nevertheless the proceedings have not been registered as a suit as it ought to have been. There was in fact no caveat entered as it ought to have been. The practice of failing to enter a caveat and failing to register such proceedings as contentious suits has been adverted to by this Court in the decision in Kamala Bai Nelson v. Sam Vedaraj (ILR. 1981 (2) Kerala 1).
2. The appellant valued the appeal under Art.4 of Schedule I of the Kerala Court-Fees and Suits Valuation Act and paid court-fee of Rs. 786/-due under the abovesaid Article. But when the Office noted that the amount computed is not adequate and therefore the balance court-fee bad to be paid, he contended that court-fee is payable not under Art.4 of Schedule I, but only a fee of Rs. 5/- need be paid by him on his petition in the lower court, a petition which was not one on which court-fee was imposable as in a contentions suit. It is the correctness of this contention that calls for examination.
3. S.21 of the Kerala Court-Fees and Suits Valuation Act, 1959 provides for reckoning of fee in accordance with the provisions of Chapters IV, VI, IX and Schedules I and II of the Act, Therefore the authority for imposition of fee under Schedules I and II is S.21 of the Act. S.52 is a general provision relating to court-fee payable on appeal that provides that the fee payable in an appeal shall be the same as the fee that would be payable in the court of first instance on the subject-matter of the appeal. We are not concerned with the proviso and the Explanations to that Section for the purpose of this case. Schedule I prescribes ad valorem fee in certain cases. Article I of this Schedule provides for payment of ad valorem fee on plaint, written statement, pleading of set off or counter-claim or memorandum or appeal presented to any court. Art.4, which we have to specifically notice here, provides that on a memorandum of appeal against order in proceedings under the Indian Succession Act, 1925 the court-fee payable is an amount of one-half the scale of fee prescribed in Art.1 on the amount or value of the subject-matter. Article I, as we already indicated, prescribes a scale of ad valorem fee for proceedings like plaints and it is that scale which applies to Art.4 with the only difference that it will be only an amount of one half the scale of fee that would be payable in the case of a memorandum of appeal against order in proceedings under the Indian Succession Act falling within Art.4 of Schedule.l. We may also advert, at this juncture, to the residuary Article in Schedule II of the Act. That applies to a case not otherwise provided for and the fee payable in such a case of a memorandum of appeal to the High Court would vary from Rs. 5/- to Rs. 100/-. We may also advert to a particular entry in Schedule II, namely, Art.11 (k) (ii). That concerns an application for probate or letters of administration other than that which has effect throughout India. On such application the court-fee payable, where the value does not exceed Rs. 1,000/- is seventy-five paise and where the value exceeds Rs. 1,000/- it is five rupees.
4. There is a proviso to Art.11 (k) (ii) which is relevant and that reads:
"Provided that if a caveat is entered and the application is registered as a suit, one-half the scale of fee prescribed in Art.1 of Schedule I on the market value of the estate less the fee already paid on the application shall be levied."
5. The scheme with regard to an application for probate or letters of administr
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