M/S. ARCOY INDUSTRIES Vs. THE STATE OF GUJARAT
LAWS(GJH)-1983-8-37
HIGH COURT OF GUJARAT
Decided on August 08,1983

M/s. Arcoy Industries Appellant
VERSUS
THE STATE OF GUJARAT Respondents

JUDGEMENT

- (1.) As held in Baroda Municipal Corporation v. State of Gujarat, 18 GLR 85, by a Division Bench of the High Court of Gujarat, provisions of Section 6 (iv) (a) of the Bombay Court Fees Act were applicable and not those 'of Section 6 (iv) (j) thereof, when the relief claimed was not susceptible to monetary evaluation. That decision arose out of a suit which was for a declaration to obtain adjudication in respect of the amount of non-agricultural assessment.
(2.) But when the suit arose out of a contractual liability, it was held that provisions of Section 6 (iv) (j) and not of Section 6 (iv) (a) of the Bombay Court Fees Act would be applicable and relying upon AIR 1973 SC 2384, it was observed that clever drafting or wording of relief would not determine the correct provision of the Court Fees Act to be applied. The decision of the Division Bench in Baroda Municipal Corporation's Case (Supra) was not held applicable to the facts and circumstances of the present cases, likewise, the decision of the learned Single Judge of the High Court in C.R.A. No. 1793/79 decided on 6-10-82, holding that provisions of Section 6 (iv) (a) of the Bombay Court Fees Act, 1959 would be applicable in a suit for injunction for restraining the defendants from recovering sales-tax dues, was not applicable to the facts and circumstances of the present cases. Review applications rejected. ;


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