- (1.) THIS is a revision under S. 6-B(1) of the Court Fees Act by the Chief Inspector of Stamps, U.P., Allahabad, against the order, dated 29-7-1961 of the Civil Judge of Allahabad, holding that the court-fee paid is sufficient.
(2.) THE present suit was instituted by Kamesh Chandra Ghatak for the following reliefs against Manik Lal Ghatak and others :- "(a) to pass a decree calling upon the defendants to render a full and complete account of all the properties dedicated by late Moti Lal Ghatak by his will, dated 16-12-1901 and the income from the dedicated properties and also of the sale proceeds of the properties sold including a full and complete account of all the properties and funds belonging to the aforesaid deity which have come from the defendant No. 1 to the defendants Nos. 2 and 3 and to pass a decree against the defendants Nos. 1, 2 and 3 or such of them as may be found liable for such amount as they or such of them may be found liable after account. Court-fees paid Rs. 200. (b) to remove the defendants from the office of the trustees and appoint a new Trustee or Trustees as the Court may deem fit in his place, court-fees paid Rs. 200; (c) to award to the plaintiff the costs of the suit; (d) to grant to the plaintiff such other or further relief that the Court may deem fit and proper." The plaintiff paid court-fee for the first two reliefs under Art. 17(vi) of Sch. II of the Court Fees Act, that is, a court-fee of Rs. 400 in All. The Inspector of Stamps raised an objection as to relief (a) that it was a relief for accounts and it was necessary for the plaintiff to value the relief and to pay court-fee on such valuation.
(3.) THE learned Civil Judge rejected the objection holding that Cl. (b) of S. 7(iv) of the Court Fees Act was inapplicable considering that the plaintiff was not claiming any interest in the property; and that both the reliefs fell under S. 14 of the Religious Endowments Act, 1863, and hence court-fee was payable under Article 17(vi) of Sch. II.;