JUDGMENT :

A.K. Rath, J.

The core question that falls for determination in this petition is whether a woman, who is a domicile of the State of Orissa and became US citizen, is exempted from payment of court fee ?

2. Since the dispute lies in a very narrow compass, facts need not be recounted in details. Suffice it to say that plaintiff-opposite party no.1 instituted the suit for declaration of title, partition and permanent injunction. The suit is valued at Rs. 1,11,84,300/- on which, advolerum court fees of Rs. 3,61,931/- is payable. As the plaintiff is a woman, she is exempted from payment of court fees. After appearance, defendant no.1 filed an application stating therein that the plaintiff is a citizen of USA since 1991. She is an NRI. She is not exempted from payment of court fees. Learned trial court rejected the same on 4.12.2018. The instant petition seeks to laciniate the said order.

3. Heard Mr. Prafulla Ch. Biswal, learned counsel for the petitioner.

4. The Government of Orissa, in exercise of power conferred under section 35 of the Court Fees Act, 1987, issued SRO No.575 of 1994 remitted in the whole of the State of Orissa all fees mentioned in schedule I & II of the Act pay