TMI Blog2006 (1) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... without success. Though appeal was preferred against the various findings of the learned single Judge including the findings regarding legislative competence of the State to impose such a levy, learned counsel appearing for the appellant did not dispute the legislative competence of the State to levy the fee as per section 76 of the Court Fees Act. 3.. Counsel for the appellant Sri A.K. Jayasankar, however, contended that imposition of levy by the State Government in exercise of the powers conferred under sub-section (1) of section 76 of the Court Fees Act vide S.R.O. No. 226/02, is disproportionately high See A.P. Ismail (Anwar Traders) v. State of Kerala [2006] 144 STC 476. which partakes the character of a tax, which the State Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may feel necessary to provide efficient legal service for the people of the State. Counsel submitted that the amount collected by way of court fee under article 16 of Schedule II of the Court Fees Act is generally used for the maintenance of Tribunals and for the efficient functioning of the Tribunals and for other related matters. 5.. We are in this case concerned only with the question as to whether the levy of fee is disproportionately high warranting interference by this Court under article 226 of the Constitution of India. Kerala Court Fees and Suits Valuation Act was enacted to amend and consolidate the law relating to court fees and valuation of suits in the State of Kerala. Chapter VIII of the Act deals with legal benefit fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 91. Rule 4 provides for the establishment of Trustee Committee. The Trustee Committee shall be a body corporate having perpetual succession and a common seal with power to acquire and hold property. Trustee Committee shall consist of the Advocate-General of Kerala, the Secretary of the Bar Council, two members of the Bar Council nominated by the Bar Council, Secretary of the Board of Revenue (LR), a nominee of the High Court and the Secretary of the Law Department. Sub-rule (2) of rule 3 says that the amount of additional court fee levied and collected under sub-section (1) of section 76 of the Act shall be added to the fund as and when such additional court fees are levied and collections are made and the amount will also be made availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng an efficient legal service for the people of the State may include provision for working space for the Advocate's Clerks; resting place and other facilities for the parties and witnesses attending the courts; conducting legal aid camps for people interested in the legal service; expenditure for engaging advocates in special cases; publications relating to legal issues and important decisions of the Kerala High Court to create legal awareness among people of the State and such other matters as the Committee may feel necessary for providing an efficient legal service for the people of the State. 7.. The object and purpose of the legal benefit fund is laudable. Article 39A introduced by the 42nd amendment stipulates that State shall secur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that there is a broad and general correlation. Looking at the object and purpose of the legal benefit fund we are not prepared to say that there is no relation between the court fee charged and the services rendered and the levy of fee is not disproportionately high. 8.. The legal benefit fund is intended to provide efficient legal service for the people of the State and to provide social security measures for the legal profession. Court fee collected under article 16 of the Schedule II of the Act is meant for maintenance of Tribunals and for its efficient functioning. Therefore the court fee under article 16 of Schedule II of the Act cannot be equated with the amount collected by way of additional court fee as per sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. Circular No. 1/04 issued by the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal in the light of the Government Notification S.R.O. No. 225/02 and the clarification issued by the State Government vide letter No. 16527/G3/200/ Law dated March 24, 2003 by which appeals and revisions to the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal would attract additional court fees under the Court Fees and Suits Valuation Act, 1959. It is for the said purpose the abovementioned circular dated February 12, 2004 was issued by the Chairman of the Tribunal. The purpose and object of such additional fee has been specifically stated in the statutory rules. Needless to say, in order to achieve the above purpose fees have to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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