JUDGMENT :

A.K. Rath, J.

By this petition under Article 227 of the Constitution of India, the petitioner has prayed, inter alia, to quash the order dated 24.3.2008 passed by the learned Civil Judge (Senior Division), 1st Court, Cuttack in C.S. Suit (III) No.135 of 2006, vide Annexure-1, whereby and whereunder the petition filed by her for exemption of court fees was rejected.

2. The petitioner is the proprietor of M/s. Cosmos A.R. Industries. She filed a suit for passing a money decree against the defendant in the court of learned Civil Judge (Senior Division), 1st Court, Cuttack, which is registered as C.S. Suit (III) No.135 of 2006. Along with the suit she filed an application to exempt her from payment of court fees. But then the said petition was rejected by the trial court on the ground that the suit has been filed by the proprietor of M/s. Cosmos A.R. Industries. The entire transaction of the proprietary concern has been made by the proprietor. It was further held that although the proprietor is a woman, the entire benefit goes to the proprietary concern.

3. The seminal point that hinges for consideration before this Court is as to whether the petitioner, who is the proprietor of