TaxTMI 
TaxTMI 
2010 (1) TMI 1209
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.... reference to the State Government Notification No. GOM No.727 dated 8.3.1960. 2. The respondents instituted a suit (OS No. 13 of 2006) on the file of the Principal District Judge, Cuddalore against the appellants under Section 92 of Code, seeking a direction to the second appellant to repay all the amounts spent by him after 20.6.2005 contrary to the terms of the supplementary deed of Trust, and also to convene the Trust meeting for approval of the income and expenditure and other consequential reliefs. 3. Appellants 2 to 4 herein filed a memo before the District Court stating that having regard to the decision of the Madras High Court in P. S. Subramanian v. K. L. Lakshmanan - 2007 (5) Mad. L.J. 921, the court did not have jurisdiction ....
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.... and includes the local limits of the ordinary original civil jurisdiction of a High Court." 4.2) Section 9 of the Code provides that the courts shall (subject to the provisions of the Code) have jurisdiction to try all suits of a civil nature excepting suits of which their cognizance is either expressly or impliedly barred. Sections 15 to 19 of the Code deal with place of suing. Section 15 requires every suit to be instituted in the court of the lowest grade competent to try it. 4.3) Section 6 of the Code deals with pecuniary jurisdiction and provides as follows : "6. Pecuniary jurisdiction : Save in so far as is otherwise expressly provided, nothing herein contained shall operate to give any Court jurisdiction over suits the amount or....
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....mit that on a true interpretation of section 92 of the Code, the District Court as the Principal Civil Court of original jurisdiction in a district had jurisdiction to try suits relating to public Trusts till 8.3.1960, having regard to the provisions of section 92 of the Code; and that once the State Government issues a notification in exercise of power under section 92 empowering courts of the Sub- ordinate Judges to entertain suits under section 92, the District Court ceased to have jurisdiction to try suits under the said section. In support of their contention, they strongly relied upon the decision of a learned Single Judge in the case of P.S. Subramanian (supra) wherein it was held that the word "or" occurring between the words "may i....
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....egislature intended it to be. 7. Section 92 provides that a suit under that section can be instituted "in the Principal Civil Court of original jurisdiction or in any other court empowered in that behalf by the State Government". When it is read in a normal manner, it means that the suits under section 92 should be filed in the district court or in the sub-ordinate court. When the language is clear and unambiguous and when there is no need to apply the tools of interpretation, there is no need to interpret the word `or', nor any need to read it as a substitutive word, instead of its plain and simple meaning denoting an `alternative'. 8. Assuming that there was any need for applying the principles of interpretation, let us next con....
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.... section : `may institute a suit in the principal Civil Court of original jurisdiction, or when any other court is empowered in that behalf by the State Government, then in such court empowered by the state government,' OR `may institute a suit in the court notified by the state government.' 9. The provisions of section 12 of the Civil Courts Act specifying the pecuniary limits of District Courts and Sub-ordinate Courts, is subject to the provisions of the Code of Civil Procedure. In view of the express provisions of section 92 specifying the courts which will have jurisdiction to entertain suits under that section, neither the provisions of sections 15 to 20 of the Code nor the provisions of section 12 of the Civil Courts Act will....