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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a suit for passing off seeking rendition of accounts is governed by Rule 4 of the rules framed under Section 9 of the Suits Valuation Act and whether, for purposes of court fee and jurisdiction, the suit is to be valued as a suit for unsettled accounts.
Analysis: A suit for passing off in which accounts are sought is a suit for unsettled accounts, because the plaintiff seeks to recover profits alleged to have been made by the defendant from the alleged infringement. Such a suit does not fall under Rule 3, which applies to suits other than those relating to unsettled accounts. Rule 4 applies to suits for unsettled accounts, for which fixed court fee is payable. For jurisdictional purposes, Rule 3 has no application, and the plaintiff is entitled to value the suit as claimed in the plaint.
Conclusion: The suit was governed by Rule 4, fixed court fee was payable, and the plaintiff's valuation for jurisdiction was permissible.
Final Conclusion: The judgment of the learned Single Judge was set aside and the suit for passing off was held to be one for unsettled accounts, with valuation and court fee determined accordingly.
Ratio Decidendi: A passing-off suit seeking accounts is to be treated as a suit for unsettled accounts under Rule 4, not Rule 3, of the valuation rules framed under Section 9 of the Suits Valuation Act, and the plaintiff may adopt its valuation for jurisdiction while paying fixed court fee.
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