https://www.taxtmi.com/caselaws?id=111548 Section 446(2)(b) proceedings in company matters were treated as subject to the A.P. Court Fees and Suits Valuation Act, 1956, because court-fee liability falls within State legislative competence and the Companies (Court) Rules apply the Code of Civil Procedure, including set-off and counter-claim principles. A set-off or counter-claim in such proceedings was therefore chargeable to fee, and the Act's provisions on filing, valuation and computation of court fee governed the levy. As no specific entry covered applications under section 446(2)(b) of the Companies Act, 1956, they were not treated as ad valorem plaints, but as applications attracting fee under the residuary Schedule II entry then applicable. en-us Tue, 28 Feb 2006 00:00:00 +0530 Tue, 24 Apr 2012 10:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111548 Section 446(2)(b) proceedings in company matters were treated as subject to the A.P. Court Fees and Suits Valuation Act, 1956, because court-fee liability falls within State legislative competence and the Companies (Court) Rules apply the Code of Civil Procedure, including set-off and counter-claim principles. A set-off or counter-claim in such proceedings was therefore chargeable to fee, and the Act's provisions on filing, valuation and computation of court fee governed the levy. As no specific entry covered applications under section 446(2)(b) of the Companies Act, 1956, they were not treated as ad valorem plaints, but as applications attracting fee under the residuary Schedule II entry then applicable. Case-Laws Companies Law Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111548