Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1950 (9) TMI 23 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court-fee deficiency in appeals: Section 149 gives discretionary relief, but no automatic right to time for short payment. Memoranda of appeal filed in the High Court are outside Section 6(2) of the Court-fees Act, which was construed as confined to courts governed by Section ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court-fee deficiency in appeals: Section 149 gives discretionary relief, but no automatic right to time for short payment.

                              Memoranda of appeal filed in the High Court are outside Section 6(2) of the Court-fees Act, which was construed as confined to courts governed by Section 6(1). Section 149 of the Civil Procedure Code may operate alongside Section 4 of the Court-fees Act to allow time for making good a deficient court fee, but only as a judicial discretion and not as an automatic entitlement. Poverty or inability to pay the full fee is not, by itself, enough; relief depends on bona fide circumstances and special facts showing the deficiency was beyond the litigant's control.




                              Issues: (i) Whether Section 6(2) of the Court-fees Act applies to memoranda of appeal presented in the High Court. (ii) Whether Section 149 of the Civil Procedure Code can be read with Section 4 of the Court-fees Act so as to permit time to be granted for making good deficiency in court-fee on an insufficiently stamped memorandum of appeal filed in the High Court. (iii) Whether poverty or inability to pay the full court-fee at the time of filing an appeal is, by itself, a sufficient ground for extension of time under Section 149 of the Civil Procedure Code.

                              Issue (i): Whether Section 6(2) of the Court-fees Act applies to memoranda of appeal presented in the High Court.

                              Analysis: Section 6(1) was treated as the charging provision for courts other than those mentioned in Sections 3 and 4. The language of Section 6(2), especially the words "notwithstanding the provisions of Sub-section (1)", was construed as referring only to the courts governed by Section 6(1). The structure of the Act, including Sections 5, 6A and 6B, also showed that Section 6(2) was not designed for High Courts. The conclusion was reinforced by the inconsistency that would otherwise arise with the special procedure prescribed for High Courts under Section 5.

                              Conclusion: Section 6(2) does not apply to memoranda of appeal presented in the High Court.

                              Issue (ii): Whether Section 149 of the Civil Procedure Code can be read with Section 4 of the Court-fees Act so as to permit time to be granted for making good deficiency in court-fee on an insufficiently stamped memorandum of appeal filed in the High Court.

                              Analysis: The two enactments were treated as dealing with cognate procedural matters and therefore as parts of one scheme. Section 149 was read as qualifying the operation of Section 4 so that an insufficiently stamped document may be tentatively received while the Court considers whether time should be granted. The discretion under Section 149 was held to be judicial, not arbitrary, and could not be converted into a matter of course. A wrong practice could not override the statute, and the Court rejected the contention that an insufficiently stamped memorandum must invariably be accepted for rectification in the High Court.

                              Conclusion: Section 149 does not override Section 4 so as to create an absolute right to time; the matter remains within judicial discretion.

                              Issue (iii): Whether poverty or inability to pay the full court-fee at the time of filing an appeal is, by itself, a sufficient ground for extension of time under Section 149 of the Civil Procedure Code.

                              Analysis: The Court held that no hard and fast rule could be laid down. Mere inability to raise funds was not enough by itself. The circumstances had to be examined case by case, and the discretion would ordinarily be exercised where the deficiency arose from bona fide mistake or circumstances beyond control. Poverty or inability could justify relief only where special circumstances showed bona fides, such as substantial payment having already been made or a genuine inability caused by factors beyond the litigant's control.

                              Conclusion: Poverty or inability to pay full court-fee is a sufficient ground only in special circumstances and not otherwise.

                              Final Conclusion: The reference was answered against the appellant on the first two questions, while the third question was treated as not arising on any supposed uniform practice. The Court upheld a discretionary and fact-sensitive approach to deficient court-fee in appeals.

                              Ratio Decidendi: Section 149 of the Civil Procedure Code operates as a discretionary procedural safeguard alongside the Court-fees Act, but it does not confer an automatic right to cure deficient court-fee; relief depends on judicial assessment of bona fides and special circumstances.


                              Full Summary is available for active users!
                              Note: It is a system-generated summary and is for quick reference only.

                              Topics

                              ActsIncome Tax
                              No Records Found