TaxTMI 
TaxTMI 
1967 (9) TMI 156
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....assing of the decree in Suit No. 4 of 1950), claiming that he was "appointed an heir by Dhan Devi" of properties described in lists B, J & D in the plaint, that the dispute concerning the inheritance to the estate left by Dhan Devi was settled between him and Radhey Lal, that Radhey Lal admitted his title to the properties in Lists B, J & D and it was agreed that in the properties in Lists A, B, J & D Radhey Lal had 11/16th share and that he had 5/16th share, that a memorandum was drawn up in that behalf, and that Radhey Lal represented to him that a compromise decree will be obtained in that suit, but thereafter taking advantage of his ignorance Radhey Lal obtained a decree ex parte. The following substantive reliefs were claimed by the pl....
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....he Court-Fees Act has enacted by the U.P. State Legislature, in so far as it is relevant, reads : "In suits for or involving cancellation of or adjudging void or voidable a decree for money or other property having a market value, or as instrument securing money or other property having such value. (1) Where the plaintiff or his predecessor-in-title was a party to the decree or the instrument, according to the value of the subject-matter, and X X X X" There is no dispute that the plaintiff claimed a declaration adjudging void the decree in Suit No. 4 of 1950 declaring Radhey Lal to be the "owner in possession of the estate of Dhan Devi". The plaintiff by his plaint had claimed two declarations in the alternative, and pr....
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.... annuities or other sums payable periodically - "(iii) In suits for movable property other than money, where the subject-matter has a market-value - (iv) In suits : (b) for accounts (iv) B. In suits - (a) for a right to some X X X to arise out of land. (iv) C. In suits - (a) for the restriction of conjugal rights, (b) for establishing or annulling or dissolving a marriage, (c) for establishing a right to be custody or guardianship of any person. (v) A. In suits for possession X X X X (vi) B. In suits for possession between rival tenants - (vi-A). In suits for partition. (vii). In suits for the interest of an assignee of land-....
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.... or recovery of". If the expression "for" occurring for the first time in Section 7(IV-A) means in the context in which it occurs obtaining a decree for cancellation of or adjudging void or voidable a decree, it would be difficult to hold that the expression "decree for money or other property" has a wider connotation and means a decree which concerns or relates to money or other property. 6. A decree for declaration of title to money or other property is not a decree for money or other property. In our judgment the expression "decree for money or other property" means only a decree for recovery of money or other property. It does not include a decree concerning title to money or other property. 7. It was urged that in any event the p....