https://www.taxtmi.com/caselaws?id=162836 Court fee for a writ petition challenging multiple penalty orders arising from the same factual matrix is computed per petitioner, not per impugned order. Under the Kerala Court Fees and Suits Valuation Act, 1959 and the High Court Rules, Article 11(l)(iii) fixes the fee for an original writ petition by reference to the number of petitioners, and Section 6 on multifariousness does not govern this fee calculation. Rule 147A likewise supports a per-petitioner basis. The petition therefore attracts only one set of court fee for each petitioner, even though several penalty orders are challenged. en-us Wed, 20 Dec 2006 00:00:00 +0530 Sat, 15 Mar 2014 11:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162836 Court fee for a writ petition challenging multiple penalty orders arising from the same factual matrix is computed per petitioner, not per impugned order. Under the Kerala Court Fees and Suits Valuation Act, 1959 and the High Court Rules, Article 11(l)(iii) fixes the fee for an original writ petition by reference to the number of petitioners, and Section 6 on multifariousness does not govern this fee calculation. Rule 147A likewise supports a per-petitioner basis. The petition therefore attracts only one set of court fee for each petitioner, even though several penalty orders are challenged. Case-Laws VAT and Sales Tax Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162836