SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

1977 Supreme(All) 247

Allahbad High Court
YASHODANANDAN
Mohd. Ajmal - Appellant
Versus
Firm Indian Chemical Co. - Respondent
Decided On : 09/19/1977

Advocates:
Rousul' Hasan Zaidi, for Applicant; Lakshmi Bihari, for Opposite Parties.

In a suit for accounting, the plaintiff is required to value the suit according to the approximate sum due to him, and cannot arbitrarily value the relief claimed by him and pay court-fee only on such amount.

Headnote:

COURT FEES ACT - VALUATION OF SUIT - ACCOUNTING - APPROXIMATE SUM DUE TO PLAINTIFF - COURT'S POWER TO DETERMINE - MATERIAL FURNISHED BY PLAINTIFF - RELEVANCE - COURT FEES ACT, S. 7 (IV) (B).

Fact of the Case:

Plaintiff filed a suit for dissolution of partnership and accounting, valuing the suit for jurisdiction and court fee purposes at Rs. 48,200/-. The trial court, finding that the plaintiff had not valued the suit correctly, directed him to amend the plaint and pay additional court fee. The plaintiff challenged this order in revision.

Finding of the Court:

The court held that the trial court was justified in taking into consideration the copy of the assessment order filed by the plaintiff himself, which showed that he had a capital of Rs. 86,283/- in the partnership firm as of the end of the financial year 1972-73. The court held that the plaintiff was required to value the suit according to the approximate sum due to him, and that he could not arbitrarily value the relief claimed by him and pay court-fee only on such amount.

Issues: 1. Whether the trial court was justified in taking into consideration the copy of the assessment order filed by the plaintiff himself, which showed that he had a capital of Rs. 86,283/- in the partnership firm as of the end of the financial year 1972-73? 2. Whether the plaintiff was required to value the suit according to the approximate sum due to him?

Ratio Decidendi: 1. The court held that the trial court was justified in taking into consideration the copy of the assessment order filed by the plaintiff himself, as it was material furnished by the plaintiff himself and indicated that the valuation placed by the plaintiff in the plaint was apparently incorrect. 2. The court held that the plaintiff was required to value the suit according to the approximate sum due to him, as per Section 7 (iv) (b) of the Court Fees Act.

Final Decision: The revision was dismissed, and the plaintiff was directed to comply with the trial court's order to amend the plaint and pay additional court fee within one month.

ORDER :- This is a plaintiff s revision directed against an order passed by the learned Civil Judge, Azamgarh, dated 4th February, 1975:

2. The relevant facts giving rise to this revision are that the plaintiff, claiming to be a partner of the dafendant-firm Indian Chemical Co. having its

office in Mohalla malik Tehirpura; Maunath Bhanjan district Azamgarh, filed a suit against the Frm and remaining defendants praying for the following reliefs :-

(a) That by granting the decree of dissolution of partnership of the firm defendant No. 1 defendant No. 2 or any other defendant who may be found liable be ordered to render the account of the capital profit and loss of the firm from 1963 right upto this day and on accounting the plaintiffs share of capital and profit to the extent of one third be got recovered from defendant No. 2 or any other defendant who may be found to be liable.

(b) The assets of the firm as disclosed in list A be partitioned and one third share of the plaintiff be separated and if the articles of the firm are found missing a money decree for the same in respect of the plaintiff s share be passed against all or any of the defendants Nos. 2 to 5.

(c) That a vakil receiver be appointed to carry out the accounting and partition of the assets of the firm after taking the assets of the firm in his possession valued at Rs. 200/-.

......................"

The other reliefs prayed for are not relevant for the purposes of this revision. It was stated in paragraph 18 of the plaint that,

" The valuation of the suit for the purposes of jurisdiction is fixed to be Rupees 15,000/- approximately for relief (a) and Rs. 33,000/- for relief (b) and Rs. 200/-for relief (c) because it is incapable of valuation; total valuation is Rs. 48,200/-, and on relief (a) court fee of Rs. 1532.50 is being paid at present and if higher amount becomes due to the plaintiff on accounting the plaintiff will pay court fee on that amount after decree. On relief (b) the court fee of Rs. 997.50 is being paid on Rs. 8250/- one fourth valuation of the said relief. On relief (c) a court fee of Rs. 22.50 is being paid. Total court fee Rs. 2552.50 is being paid."

The suit was instituted on the 11th September, 1974. An application for amendment of paragraph 18 of the plaint was made on the 11th November, 1974 in pursuance of the order of the court dated 29th October, 1974. On the 26th November, 1974, the trial court passed an order to the effect that according to S. 7 (iv) (b) of the Court Fees Act the plaintiff was required to value the suit for accounts at the approximate sum due to him and this fact had to be mentioned in the plaint. Since the proposed amendment was not in accordance with the court s order dated 29th October, 1974. this application for amendment was rejected. On the 10th December, 1974, the plaintiff presented another application for amendment of the plaint. Paragraph 18 of the plaint was sought to be substituted by means of this application in the following terms:

" 18. That for purposes of jurisdiction relief (a) of the plaint is valued at Rupees 20,000/- only, the relief (b) is valued at l/3rd of the total value of the assets as mentioned at the foot of the plaint i.e. l/3rd of Rs. 99,000/- only which is Rupees 33,000/- only. The relief (c) for purposes of jurisdiction is valued at Rupees 200/- only. The total value for purposes of jurisdiction is therefore Rs. 53,200/- only. Since the amount due to the plaintiff can only be ascertained after the accounts have been rendered and the plaintiff is not aware of approximate sum due to him at the date of suit, the plaintiff values relief (a) for purposes of court-fee under S. 7 (iv) (b) of the Court Fees Act at Rs. 20,000/-only. If on the account, the plaintiff is found entitled to a higher sum he shall pay the necessary court fee thereon. Again for purposes of court fee the relief (b) is valued at l/4th of the Rupees 33,000/- i.e. at Rs. 8,250.00 only and relief (c) is valued at Rs. 200.00." Obj






































Click Here to Read the rest of this document

1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top