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Issues: Whether the deficiency in court fee could be made good by extending time under section 149 of the Code of Civil Procedure, 1908, and whether the appeal should be treated as presented within limitation.
Analysis: The memorandum of appeal was filed within the limitation period but with deficient court fee. The Court held that section 149 confers a judicial discretion that is ordinarily exercised in favour of the litigant unless there is contumacy, mala fides, or similar cause. No mala fides was shown. The principle underlying section 149 treats court-fee as a matter between the Revenue and the litigant, and subsequent payment, when permitted, has the same effect as payment in the first instance. The Court also noted that the relevant High Court Rules required timely attention to court-fee, but the circumstances justified extension of time in this case.
Conclusion: Time for making good the deficiency in court fee was extended, and the appeal was held to have been presented within limitation.