2015 (9) TMI 810

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax Appellate Tribunal. In this very Section under Sub-Section(2)(b) court fees on such appeals was also prescribed which was fixed at Rs. 2,000/-. However, Sub-Section (2)(b) of Section 260A prescribing the aforesaid fee was omitted by amendment carried out in the said Act w.e.f. 1.6.1999. It was presumably for the reason that insofar as court fee payable on such appeals are concerned, which are to be filed in the High Court, it is the State Legislature which is competent to legislate in this behalf. In the State of Kerala the law of court fee is governed by the Kerala Court Fees and Suits Valuation Act, 1959(hereinafter referred to as 'Act,1959'). Section 52 thereof relates to the fee payable in appeals. Thus, with the omission o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on or after 26.10.2002 fee is payable as per the aforesaid amended provisions. The appellant herein, however, contended that all those cases which were even pending before the lower authorities i.e. Assessing Officer, Commissioner of Income Tax (Appeals) or Income Tax Appellate Tribunal and orders were passed even before 1.10.1998, the right to appeal had accrued w.e.f. 1.10.1998 and, therefore, such cases would be governed as on the date when the orders were passed by the lower authorities and the court fee would be payable as per the unamended provisions. The High Court has not accepted this plea of the appellant and has held that any appeal 'filed' on or after 26.10.2002 shall be governed by Section 52A of the Act,1959. While th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or in any appeal to be filed either, by the Revenue or by the assessee under the Income Tax Act and under the Wealth Tax Act against the orders of the Income Tax Appellate Tribunal from 26.10.2002 Court fee is payable and has to be paid under Section 52A r/w Schedule II Article 3 item (iii) sub-item(C) of the Kerala Court Fees and Suits Valuation Act, inserted by the Kerala Court Fees and Suits Valuation (Amendment) Act, 2003 the view expresses in the office note is sustained and the objection raised by the appellant to the contrary is overruled. We place on record our deep appreciation for the valuable assistance rendered by Sri V.K. Beeran, learned Addl. Advocate General, Sri P.K.R. Menon, learned senior standing counsel for the Revenue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessed by the assessing officer may or may not survive at the time when the appeal is filed before the High Court. There may be not even have any dispute with regard to the total income assessed not varied. Still, what it the logic in fixing the court fee on appeal based on the total income? It is something like, in a civil appeal filed by a party, court fee is fixed on the entire value of the assets held by that party though the subject matter of the appeal is only a small item of the assets. Under the Kerala Court Fees and Suits Valuation Act (Sections 51 and 52 Explanation I) court fee is payable on the relief claimed in the appeal. What is the reason for this change in Section 52A. Was it is intention of the legislature that in resp....