IN RE: REFERENCE UNDER COURT FEES ACT, 1870, SECTION 5 Vs. STATE
LAWS(PVC)-1901-8-13
PRIVY COUNCIL
Decided on August 16,1901

IN RE: REFERENCE UNDER COURT FEES ACT, 1870, SECTION 5 Appellant
VERSUS
Respondents

JUDGEMENT

- (1.) WE are clearly of opinion that, under Section 16 of the Court Fees Act, the stamp-duty on objections made under Section 561 of the Civil P. C. need not be paid till the time of hearing. These objections, as Section 561 of the Civil P. C. now stands, have to be made by means of a document which has to be filed within one month after service of notice of the appeal, that is, on a date which is generally long prior to the date of hearing, The question that arises is whether that document is chargeable with Court fees at the time it is filed. It is clear that, under Section 4 of the Court Pees Act, it is not so chargeable unless it is a document of any of the kinds specified in the first or second schedule annexed to the Act. A memorandum of objections is not a document so specified in those schedules, Such being the case we must hold that no fee is leviable on a memorandum of objections until the time of hearing, and it is then leviable under the special provision in Section 16 of the Court Fees Act.;


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