TaxTMI 
TaxTMI 
2014 (9) TMI 1180
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....equate court fee in that regard was paid by the Plaintiffs. Later on, reliefs were amended and prayers for compensation and utilization were also made. However, on the amended valuation, there was deficiency in payment of court-fee but to make up such deficiency, no order was passed by the trial court. 3. The present Respondent Nos. 1 & 2 (Defendants in the suit) preferred first appeal which was heard by the Additional District Judge, Dehradun. In the first appeal, an objection regarding deficit court-fee was raised by the Defendants. The first appellate court, however, observed that while granting amendment in the plaint, the trial court did not prescribe any time limit in connection with the payment of court-fee and even no objection w....
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....laint cannot be made good during the appellate stage. Such permission could not be granted by the appellate court Under Section 151 Code of Civil Procedure. In case such permission is permitted to the parties, then it would not only be per-se illegal but would also be a bad precedent since all litigants would adopt this method of paying court fee only after obtaining relief from the trial court, before the Appellate Court. I have no hesitation to say that decision making process of Additional District Judge/FTC II, Dehradun in per-se vitiated and cannot be appreciated. He has exercised his jurisdiction with material irregularity and order passed by him deserves to be set-aside. 5. It is this order which is challenged in the present appea....
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....ed or recorded in any Court of Justice, or shall be received or furnished by any public officer, unless in respect of such document there be paid a fee of an amount not less than that indicated by either of the said Schedules as the proper fee for such document: [Provided that where such document relates to any suit, appeal or other proceeding under [any law relating to land tenures or land revenue] the fee payable shall be three-quarters of the fee indicated in either of the said Schedules except where the amount or value of the subject-matter of the suit, appeal or proceeding to which it relates exceeds Rs. 500: Provided further that the fee payable in respect of any such document as is mentioned in the foregoing proviso....
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....plaint or memorandum of appeal: Provided that the Court may, for sufficient reasons to be recorded, proceed with the suit or appeal if the Plaintiff or the Appellant, as the case may be, give security, to the satisfaction of the Court, for payment of the deficiency in court-fee within such further times as the Court may allow. In no case, however, shall judgment be delivered unless the deficiency in court-fee has been made good, and if the deficiency is not made good within such time as the Court may from time to time allow, the Court may dismiss the suit or appeal. (4) Whenever a question of the proper amount of court-fee payable is raised otherwise than Under Sub-section (3), the Court shall decide such question before p....
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....t further provides that in answer to that question if the Court finds that court-fee paid is deficient, the Court may allow Plaintiff to make up that deficiency within time so fixed by the Court. Then there is a proviso appended to Sub-section (3) which provides that Court may, for sufficient reasons to be recorded, proceed with the suit if security is given by the Plaintiff for payment of the deficiency in court-fee within time that may be granted by the court. It, however, requires the Court not to deliver the judgment till such time deficiency is not recovered and if the deficiency in court-fee is not made good within such time as the Court may from time to time allow, the Court may dismiss the suit or appeal. 9. The scheme of the abo....
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....during the appellate stage. In this regard, the High Court, overlooked well known legal position that appeal is continuation of suit and the power of the appellate court is co-extensive with that of the trial court. It failed to bear in mind that what could be done by the trial court in the proceeding of the suit, can always be done by the appellate court in the interest of justice. 13. Secondly, the High Court failed to consider Clause (ii) of Section 12 of 1870 Act which reads: (ii) But whenever any such suit comes before a Court of appeal, reference or revision, if such Court considers that the said question has been wrongly decided to the detriment of the revenue, it shall require the party by whom such fee has been paid, to....