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K. Raveendranathan Nair Versus Commnr. of Income tax & Others

Calculation of court fees - as per HC there are all matters which required urgent attention of the State Government and if it is considered necessary appropriate amendment has to be made urgently to make the provision beyond any doubt. Now that the State legislature by inserting section 73A by the Amendment Act 2003 exempted State and its Officers from the payment of Court fees in official matters whether such a treatment can be extended to the Central Government and its officials in official ma .....

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e State of Kerala as to whether any decision was taken on the aforesaid recommendation of the High Court. Learned counsel wants sometime to seek instructions. Insofar as main issue is concerned, we have heard the learned counsel for the parties for sometime. However, in order to have holistic view in the matter, we would also like to know the steps that are taken by the State Government on the aspect mentioned above. - Civil Appeal No (s). 3131/2006 - Dated:- 8-9-2015 - A. K. Sikri And Rohinton .....

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e Income Tax Appellate Tribunal. In this very Section under Sub-Section(2)(b) court fees on such appeals was also prescribed which was fixed at ₹ 2,000/-. However, Sub-Section (2)(b) of Section 260A prescribing the aforesaid fee was omitted by amendment carried out in the said Act w.e.f. 1.6.1999. It was presumably for the reason that insofar as court fee payable on such appeals are concerned, which are to be filed in the High Court, it is the State Legislature which is competent to legisl .....

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therein which was passed on 6.3.2003. In fact, before that an ordinance was promulgated on 26.10.2002 which was replaced by the aforesaid Amendment Act. The Act categorically provided that Section 52A is deemed to have come into force on 26.10.2002. As per the amended provisions viz. Section 52A of the Act, 1959, the fee on memorandum of appeals against the order of Income Tax Appellate Tribunal or Wealth Tax Appellate Tribunal is to be paid at the rates specified in sub-item(c) of item (iii) of .....

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ich these appeals arise, was payment of fee as per the aforesaid schedule on the appeals that are filed on or after 26.10.2002. As per the State of Kerala, all appeals which are filed against the order of Income Tax Tribunal or Wealth Tax Appellate Tribunal on or after 26.10.2002 fee is payable as per the aforesaid amended provisions. The appellant herein, however, contended that all those cases which were even pending before the lower authorities i.e. Assessing Officer, Commissioner of Income T .....

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hile the validity of the aforesaid order of the High Court is to be tested, another aspect is highlighted by the High Court in the concluding paras of the judgment. It has noticed that court fee which is payable @1% is on the 'assessed income' i.e income which was assessed by the Adjudicating Officer/Assessing Officer meaning thereby the fee is not to be paid on the amount which is the subject matter of the appeal. In this behalf, the High Court has given the illustration namely where th .....

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on a Memorandum of Appeal filed" in Section 52a. The vested right of appeal subsequently conferred under Section 260A of the Income Tax Act is so far as payment of court fee is concerned is taken away by necessary implication. In other words, the provision of section 52A of the Court Fees and Suits Valuation Act inserted by the Amendment Act of 2003 in that sense has retrospective operation thereby affecting the earlier assessment also. 31. We accordingly hold that in all appeals filed by .....

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s sustained and the objection raised by the appellant to the contrary is overruled. We place on record our deep appreciation for the valuable assistance rendered by Sri V.K. Beeran, learned Addl. Advocate General, Sri P.K.R. Menon, learned senior standing counsel for the Revenue and Sri P. Balachandran, who has been specially requested by the court for assistance. 32. Before parting with the matter, we would like to pint out something about legislative draftsmanship in enacting Section 52A and S .....

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e II Article 3, item (iii) sub-item(C) though refers to both the enactments court fee is based on the 'total income' of the assessee and computed by the assessing Officer. How can it apply to appeals filed under the Wealth Tax Act where 'total income' has nothing to do with in the matter of assessment? Can any court fee be demanded in a wealth tax appeal based on the said schedule entry? Is there not an ambiguity in this regard? 33. Further, though the legislative has got the pow .....

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e logic in fixing the court fee on appeal based on the total income? It is something like, in a civil appeal filed by a party, court fee is fixed on the entire value of the assets held by that party though the subject matter of the appeal is only a small item of the assets. Under the Kerala Court Fees and Suits Valuation Act (Sections 51 and 52 Explanation I) court fee is payable on the relief claimed in the appeal. What is the reason for this change in Section 52A. Was it is intention of the le .....

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