Court fees must be paid for appeals as per the Court Fees Act; its proper valuation is crucial.

1. In terms of note of the Registry, appellant has not deposited the Court fee.

2. Mr. Haqani, learned counsel for appellants, disputed the correctness of the note of the Registry on the premises that the appellants are not required to pay the court fees because it is to be paid only once which the respondent (plaintiff) had paid at the time of filing of the suit which came to be decreed. Thus the appellants are not required to pay court fee.

3. Heard. Perused. Considered.

4. It appears that plaintiff had filed a suit before the trial Court for recovery of Rs. 28,20,542/- along with interest thereon pendente lite and future interest at the rate of 16.5% w.e.f. 31-3-2001 till final liquidation of the decretal amount. The defendant filed written statement before the trial Court and trial Court framed issues in the suit. The parties led evidence and after hearing learned counsel for parties, trial Court passed judgment dated 29-7-2005 and decreed the suit in favour of respondent No. 1 against the appellants and respondents 2 and 3.

5. Appellant feeling aggrieved of the said judgment and decree filed this appeal and prayed that the impugned judgment and decree be set - aside. Appellant has virtually prayed for dismissal of the suit.

6. The issue involved in the first look appears to be simple one but it is interesting one and of public importance.

7. It is profitable to reproduce S.6 of the Court Fees Act (hereinafter for short "Act") herein, which reads as under:
"6. Fees on documents filed etc. in Mufassil Courts or in public offices. - No document of any of the kinds specified as chargeable in the first or second Schedule to this Act annexed shall be filed, exhibited or recorded in any Court of Justice, or shall be received or furnished by any public officer, unless in respect of such document there be paid a fee of an amount not less than that indicated by either of the said Schedules as the proper fee for such document."

8. In this provision, it is specifically provided that documents specified in the first or second Schedule appended to the Act, shall not be filed, exhibited or recorded in any Court of Justice unless court fees as indicated in the schedule is paid.

9. It is also useful to reproduce Clause I of Schedule I appended to the Act, herein, which reads as under:

10. While going through Clause I of Schedule I, it is specifically provided that the court fee is to be paid in the memorandum of appeal also.

11. It is profitable to reproduce S.7(i) of the Act, herein, which reads as under:
"7. Computation of fees payable in certain suits. - The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows:
(i) for money. - In suits for money (including suits for damages or compensation, or arrears of maintainance, of annuities, or of other sums payable periodically) - according to the amount claimed;

12. This provision indicates how a suit for recovery of money is to be valued for purposes of court fee.

13. It is profitable to reproduce S.13 of the Act, herein which reads as under: -
"13. Refund of fee paid on memorandum of appeal. - If an appeal or plaint which has been rejected by the lower Court on any of the grounds mentioned in the Code of Civil Procedure, is ordered to be received, or if a suit is remanded in appeal, on any of the grounds mentioned in O.41, R.23 of the same Code for a second decision by the Lower Court, the Appellate Court shall grant to the appellant a certificate, authorizing him to receive back from the Collector the full amount of fee