S.H.SHETH, J. - (1.) THIS Revision Application is directed against the order of Taxing Officer recorded on 2 7th February 1973 under the Bombay Court -fees Act, 1959. The facts of the case, briefly stated, are as under. The appellant filed in this Court First Appeal No. 97 of 1965 against the award of compensation made by the City Civil Court at Ahmedabad in respect of the lard acquired under the Land Acquisition Act. That appeal was admitted. Thereafter the appeal came up for final hearing on 9th November 1970. On that day it was withdrawn by the appellant.
(2.) THEREAFTER the appellant made an application to this Court on 22nd November 1972 under Section 43 of the Bombay Court -fees Act, 1959 for refund of half the Court -fees. The Taxing Officer rejected that application on the ground that it was barred by time. It is that order of the Taxing Officer which is challenged by the appellant in this Civil Revision Application,
(3.) SECTION 43 of the Bombay Court -fees Act provides for cases in which a part of the Court -fee can be refunded to the appellant. Proviso to sub -section (1) of Section 43 states as follows: - "Provided that no such fee shall be repaid if the amount of fee paid does not exceed five rupees or the claim for repayment is not made within one year from the date on which the suit, appeal or cross objection was settled by agreement." ;