https://www.taxtmi.com/caselaws?id=437211 Commencement of personal insolvency proceedings against defendants was treated as triggering an interim moratorium, preventing the suit from proceeding and requiring the plaintiff to pursue its claim in the insolvency process. On that basis, the court regarded the discontinuance of the suit as materially analogous to a settlement for purposes of Section 16 of the Court-Fees Act, 1870. Applying a liberal construction consistent with the provision's beneficial object, it held that refund of court fee was admissible and allowed the application. en-us Mon, 17 Apr 2023 00:00:00 +0530 Mon, 01 May 2023 09:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437211 Commencement of personal insolvency proceedings against defendants was treated as triggering an interim moratorium, preventing the suit from proceeding and requiring the plaintiff to pursue its claim in the insolvency process. On that basis, the court regarded the discontinuance of the suit as materially analogous to a settlement for purposes of Section 16 of the Court-Fees Act, 1870. Applying a liberal construction consistent with the provision's beneficial object, it held that refund of court fee was admissible and allowed the application. Case-Laws Insolvency and Bankruptcy Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437211