Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1963 (10) TMI 31

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... agar to recover ₹ 13,205 on account of the principal lent to defendant No. 7 and interest up to the date of the suit at the rate of 9% per annum. On July 18, 1960, his claim was decreed in a sum of ₹ 13,033 with future interest from the date of suit till realization at 4% per annum on a sum of ₹ 10,120. 3. Defendant No. 7 appealed to the High Court against the decree. In the memorandum of appeal, defendant No. 7 valued the claim for purposes of jurisdiction and court-fee at ₹ 13,033-6-6 and his grounds Nos. 1 and 48 of appeal were as follows: 1. That the lower Court erred in decreeing the plaintiff's suit. 48. That the decree is otherwise erroneous, unjust and illegal and therefore deserves to be set as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ta, for the appellant State, contends that the view expressed by the learned Judge is not correct and mainly relies on the construction put by Courts on the expression 'value or subject-matter in dispute' in the relevant provisions relating to the High Court's giving leave to appeal to the Privy Council. 9. In Gooroopersad Khoond v. Juggutchunder (8 M.I.A. 166.) the Judicial Committee said, in connection with the requirements of the directions in the Order-in-Council of April 10, 1838, with respect to the conditions for granting leave to appeal to the Privy Council, that leave to appeal was to be given in cases where the value of the matter in dispute in the appeal amounted to the specified sum of ₹ 10,000 and that in d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have to construe the expression 'value of the subject-matter in dispute in appeal' for the purposes of determining the amount of Court fee due on a memorandum of appeal and not for determining such valuation for preferring an appeal to this Court. 14. The relevant provision governing the question of court-fee to be paid on the memorandum of appeal filed a Civil Court is contained in art. 1 of Schedule I of the Act. It is to be paid ad valorem according to the amount or value of the subject-matter in dispute. The rates applicable with respect to the various amounts are mentioned in the article. The maximum amount of court-fee, however, is ₹ 15,000. 15. The amount of court-fee payable, therefore, depends on the amount or v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his amount of interest between the date of the suit and the date of the decree. 16. Mr. Gupta has rightly conceded that it is well-settled that the plaintiff has to value his appeal against the dismissal of his suit on the amount of the claim he had made in the plaint and has not to include the interest due on the amount claimed up to the date of instituting the appeal, that the defendant has not to include that amount of future interest subsequent to the date of the decree till the institution of the appeal in the valuation of the appeal for the purposes of court-fee and that no court-fee is to be paid on the amount of costs decreed in the suit when the party aggrieved appeals against the decree. 17. On what principle are these amoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion 'amount or value of subject-matter in dispute in art. 1, Schedule I, of the Act and that the plaintiff's has no right to get any of these amounts from the defendant though the Court may, in its discretion, allow future interest and costs according to the circumstances of the suit in view of ss. 34 and 35 C.P.C. This principle equally applies to the non-inclusion of the decreed amount of pendente lite interest in evaluating the subject-matter in dispute in appeal as that too is awarded in the exercise of its discretion by the Court and the plaintiff has no right or claim for that amount against the defendant. 19. It is obvious that if the defendant-appellant succeeds in establishing to the satisfaction of the appellate Court t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . It was said at p. 76: Interest pendente lite is awarded under section 34 of the Civil Procedure Code. The Court may award it whether the plaintiff claims it or not. In this respect the court's power stands on the same footing as its power to award costs to a successful party. It is well-settled rule that no court fee is payable on the amount of costs awarded by a decree appealed from, if no ground is specifically directed against the aware of costs.The same principle is applicable to interest pendente lite which the Court may award in the exercise of its power under section 34. On a proper reading of the appellant's grounds of appeal in the lower appellate court we are satisfied that the subject-matter of his appeal to that co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates