- (1.) Chandra Ready, C.J.-The question raised in this case is, whether the same Court-fee as is payable under Article 11 (r) of Schedule II to the Andhra Court-Fees and Suits Valuation Act, 1956 on a petition presented under section 439 of the Indian Companies Act, I of 1956, corresponding to section 166 of the Indian Companies Act, 1913 for winding up of a company, namely, Rs. 200, should be paid on an appeal against the Order directing the liquidation of the Company.
(2.) The Office pointed out that, by reason of section 49 of the Andhra Court-Fees and Suits Valuation Act, 1956, which postulates that the fee payable in an appeal shall be the same as the fee that would be payable in the Court of first instance on the subject-matter of appeal, the appellant should pay a Court-fee of Rs. 200. On the other hand, it is contended by the learned counsel for the appellant that the matter is governed by Article 3 (iii) A (2) (b) of Schedule II to the Andhra Court-Fees and Suits Valuation Act, 1956 which recites : "Memorandum of appeal from an order inclusive of an order determining any question under section 47 or section 144 of the Code of Civil Procedure, 1908, and not otherwise provided for when presented- (iii) to the High Court- (A) from an order other than an order under the Madras Agriculturists Relief Act, 1938- (2) Where the appeal is under clause 15 of the Letters Patent- (b) In any other case ,. One hundred rupees."
(3.) It is not disputed that, if Article 3 (iii) A (2) (b) comes into play, the appellant cannot be required to pay Rs. 200, the fee chargeable in respect of a petition presented under section 439 of the Indian Companies Act, since it falls directly within the ambit of Article 3 (iii) A (2). In our opinion, it is Article 3 that is attracted to the case, as it is a specific provision relating to Letters Patent Appeals, while section 49 is a general provision bearing upon all the appeals.;