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    <title>2026 (7) TMI 2041 - Supreme Court</title>
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    <description>Section 8 of the Court Fees Act, 1870 requires ad valorem court fee on land-acquisition compensation appeals, calculated on the difference between the amount awarded and the amount claimed by the appellant. Additional compensation, solatium and statutory interest are mandatory, inseparable components of the composite compensation award. As the Reference Court&#039;s award is a deemed decree, an appeal seeking reduction or exclusion of any quantified statutory component seeks modification of that decree. Section 8 contains no exemption for appeals confined to statutory additions; fixed court fee is therefore insufficient.</description>
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      <title>2026 (7) TMI 2041 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=472590</link>
      <description>Section 8 of the Court Fees Act, 1870 requires ad valorem court fee on land-acquisition compensation appeals, calculated on the difference between the amount awarded and the amount claimed by the appellant. Additional compensation, solatium and statutory interest are mandatory, inseparable components of the composite compensation award. As the Reference Court&#039;s award is a deemed decree, an appeal seeking reduction or exclusion of any quantified statutory component seeks modification of that decree. Section 8 contains no exemption for appeals confined to statutory additions; fixed court fee is therefore insufficient.</description>
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      <pubDate>Fri, 31 Jul 2026 00:00:00 +0530</pubDate>
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