S.K.JHA, FAIZAN UDDIN, K.M.AGARWAL
STATE OF MADHYA PRADESH – Appellant
Versus
SETH GOWARDHANDAS S/o SETH BRIJMOHANDAS MAHESHWARI – Respondent
Ad valorem court fees refer to a fee that is calculated as a percentage of the value or amount in dispute in a case. In the context of land acquisition and related appeals, it is determined based on the difference between the amount awarded and the amount claimed by the appellant. This type of fee is proportional to the value involved in the case, rather than being a fixed amount. The purpose of ad valorem fees is to scale the court fee in accordance with the monetary value of the matter under appeal or dispute (!) (!) (!) .
( 1 ) THIS appeal has been placed before this Full Bench on a reference by a Division Bench of this Court consisting of Mr. Justice K. M. Agarwal (who is also a member of this Full Bench) and Mr. Justice S. K. Chawla, disagreeing with the view taken by earlier two Division Benches of this Court in First Appeal No. 15 of 1984 (Land Acquisition Officer, Seoni v. Laxminarayan) (AIR 1992 MP 140) and First Appeal No. 35 of 1988 (Smt. Ganabai v. State of Madhya Pradesh and another) with regard to the payment of Court fees on the Memo randum of appeal presented under Section 54 of the Land Acquisition Act, 1894 and the Cross-Objections in such appeals.
( 2 ) IN order to highlight the points in controversy and to answer to the reference, it is necessary to state the material facts in brief which are as follows : the State Government through its Land Acquisition Officer, has acquired 3 acres of land of Survey Number 477 belonging to the claimant/respondent situated in village Udaipura for which the Collector, Raisen made an award of compensation payable to the respondent. The claimant/respondent, being dissatisfied with the award, made an application under Section 18 of the
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