TaxTMI 
TaxTMI 
1980 (10) TMI 207
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....to the directions given by us. We are prima facie satisfied that the petitioners have not paid Court fees legally payable and that the petitioner have so modeled the title clause of the petitions as may indicate that the payment of the legally payable Court fee could be evaded. Having to the mature of these cases where every owner of a truck plying his truck for transport of goods has a liability ....
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....ction arising out of the liability to pay tax individually and the petition of each one would be a separate and independent petition and each such person would be liable to pay legally payable Court fee on his petition. It would be a travesty of law if one were to hold that as each one uses high way, be has common cause of action with the rest of truck pliers. 2. We are, therefore, of the opinion....
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....d advocate appearing for such party, in order to avoid any hardship and injustice to the innocent parties the office should bring the matter to the notice of the Court and seek a direction whether a notice be issued to each of such petitioner in respect of whom deficit Court-fee it not paid intimating to him that he should pay up the deficit Court fee within the time to be specified in the notice ....