SUNIL KUMAR SINHA, J.

1. The short question raised for consideration is:-

What Court-fees is required to be paid in the State of Sikkim on the Memorandum of Appeal filed under Section 173 of the Motor Vehicles Act, 1988?

2. The Appellant/victim filed an application under Section 163A of the Motor Vehicles Act, 1988 (hereinafter referred to as “the Act, 1988”), claiming compensation for the personal injuries sustained by him in a motor accident on 26.02.2014. He was granted exemption from payment of Court-fees on the said application under Rule 267(2) of the Sikkim Motor Vehicles Rules, 1991 (hereinafter referred to as “the Sikkim Rules, 1991”). His claim petition was dismissed by the Claims Tribunal. Against it, he has filed MAC Appeal No. 24/2014 under Section 173 of the Act, 1988. He has also filed an interim application (CMA No. 402/2014) along with the appeal, seeking further exemption from payment of Court-fees on the memorandum of appeal, which, according to the Appellant, would be ad valorem in terms of Rule 267 of the Sikkim Rules, 1991. The question, therefore, is whether an ad valorem Court-fee would be required to be paid by an Appellant on the Memorandum of Appeal filed under Section 173 of the Act, 1988 in terms of the above Rule 267, or, it would not be required so. Since the matter relating to payment of Court-fees was raised, the State Government was also called upon and the Additional Advocate General appeared before this Court and assisted me in taking this decision.

3. I have heard learned Counsel for the parties.

4. Chapter XII of the Act, 1988 deals with Claims Tribunals. Section 165, falling as first section in this Chapter, deals with constitution of the Motor Accidents Claims Tribunal and Section 166 deals with filing of an application for compensation arising out of an accident of the nature specified in sub-section (1) of Section 165. Many provisions, thereafter, have been provided in this Chapter regarding the procedure and powers of Claims Tribunals and Award of compensation as also interest, and ultimately, the last section in this Chapter, i.e. Section 176, gives power to the State Government to make rules. It provides that a State Government may make rules for the purpose of carrying into effect the provisions of Sections 165 to 174, and, in particular, such rules may provide for all or any of the matters, namely:-

(a) the form of application for claims for compensation and the particulars it may contain, and the fees, if any, to be paid in respect of such applications;

(b) the procedure to be followed by a Claims Tribunal in holding an inquiry under this Chapter;

(c) the powers vested in a Civil Court which may be exercised by a Claims Tribunal;

(d) the form and the manner in which and the fees (if any) on payment of which an appeal may be preferred against an award of a Claims Tribunal; and

(e) any other matter which is to be, or may be, prescribed.

5. In exercise of the powers conferred by Section 176 of the Act, 1988 and many other sections, the State Government of Sikkim vide Notification No. 1(48)75-76/89-90/15 dated 28.12.1991 made rules, namely, the Sikkim Motor Vehicles Rules, 1991, which came into effect from the above date of its publication.

6. Chapter-VIII of the Rules, 1991, deals with establishment of the Claims Tribunals. Rule 247, falling under this chapter, provides that every application for payment of compensation made under Section 166 shall be made in Form SKV-70 and shall be accompanied by the fee prescribed therefore in Rule 267. Rule 267, therefore, assumes importance, which, we quote for ready reference:-

“267. Fees. - (1) Every application under sub-section (1) of the Act for payment of compensation shall be accompanied by a fee in the form of court fee stamps as specified below;-

(a) if the claims is confined to special damage, only one rupee;-

(b) if the claim includes ge