MACK
N. S. Subramanya Ayyar – Appellant
Versus
The Official Liquidator, Mocheri Co-operative Society in Liquidation and Deputy Registrar of Co-operative Societies, Vellore – Respondent
This petition raises a very simple question of court-fee. The point for determination is whether a Deputy Registrar of Co-operative Societies acting under section 57-A of the Madras Co-operative Societies Act No. VI of 1932 is a Civil Court within the meaning of Article 17(1) of Schedule II of the Court-Fees Act. The suit was one by a claimant to set aside an order by the Deputy Registrar dismissing his claim to some moveables attached valued at Rs.750. If he acted as a “Civil Court” only a court-fee of Rs.15 is payable. The District Munsiff held that he was not a Civil Court and directed the plaintiff to pay ad valorem court-fee of Rs.750. The District Munsiff’s finding clearly cannot be upheld. He has referred to no authority. In Narayana Venkatachalamiah v. Putika Venkatiah and others1, it was held that the Registrar was a Court within the meaning of section 52 of the Transfer of Property Act although the question whether he was a Civil Court appears to have been kept specifically open. In Velayuda Mudali and another v. The Co-operative Rural Credit Society2, it was held that,
“the Registrar of Co-operative Societies acting under rule 14 of the Rules framed under the Co-o
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