https://www.taxtmi.com/caselaws?id=189170 The Supreme Court clarified that for court-fee assessment on a memorandum of appeal, the 'amount or value of the subject-matter in dispute' is determined by the substantial allegations regarding the contested rights. Only elements expressly challenged in the appeal, not costs or pendente lite interest, are included. Interest decreed post-suit is not automatically part of the subject-matter value unless specifically contested in the appeal. As the appellant did not challenge post-suit interest separately, it was excluded from court-fee calculation. The High Court's decision to consider only principal and pre-suit interest for court fees was upheld, and the appeal was dismissed. en-us Thu, 24 Oct 1963 00:00:00 +0530 Fri, 30 Dec 2016 12:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189170 The Supreme Court clarified that for court-fee assessment on a memorandum of appeal, the 'amount or value of the subject-matter in dispute' is determined by the substantial allegations regarding the contested rights. Only elements expressly challenged in the appeal, not costs or pendente lite interest, are included. Interest decreed post-suit is not automatically part of the subject-matter value unless specifically contested in the appeal. As the appellant did not challenge post-suit interest separately, it was excluded from court-fee calculation. The High Court's decision to consider only principal and pre-suit interest for court fees was upheld, and the appeal was dismissed. Case-Laws Indian Laws Thu, 24 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189170