https://www.taxtmi.com/caselaws?id=194462 A plea must be characterised from the written statement as a whole, not by isolated expressions. Although set-off, including equitable set-off, generally attracts court fee, that applies only where the defendant asserts an independent claim capable of standing alongside the plaintiff's claim. Where the particulars of defective work were pleaded only to show non-performance of the contract and to defeat the plaintiff's entitlement to recover, the plea operates as a defence in diminution or negation of liability. On that reasoning, the written statement was not a set-off and no court fee was payable. en-us Tue, 27 Jun 1972 00:00:00 +0530 Fri, 08 Sep 2017 18:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194462 A plea must be characterised from the written statement as a whole, not by isolated expressions. Although set-off, including equitable set-off, generally attracts court fee, that applies only where the defendant asserts an independent claim capable of standing alongside the plaintiff's claim. Where the particulars of defective work were pleaded only to show non-performance of the contract and to defeat the plaintiff's entitlement to recover, the plea operates as a defence in diminution or negation of liability. On that reasoning, the written statement was not a set-off and no court fee was payable. Case-Laws Indian Laws Tue, 27 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194462