A.N.JINDAL, J. - (1.) THIS petition assails the orders dated 13.9.2010 (Annexure P - 1) and 30.11.2010 (Annexure P - 3) passed by Additional District Judge, Faridabad directing the petitioner to file the court fee on the memorandum of appeal, as determined by the Civil Judge (Jr.Divn.), Faridabad.
(2.) IN nutshell, the facts are that the petitioner filed a suit for dissolution of a firm as well as rendition of accounts and evaluated the suit @ Rs.10,000/- and it was stated that the additional court fee would be paid at the time of determination of the amount. Thereafter, the respondents filed an application under Order VII R.11 of the Code of Civil Procedure, 1908, with a request to direct the petitioner to pay the ad valorem court fee. Civil Revision No.8264 of 2010(O&M) [ 2 ] At this, the Trial Court directed the petitioner to pay the court fee on the amount of Rs.19 lacs. Aggrieved by the aforesaid order, the petitioner preferred Civil Revision No.1291 of 2008, wherein, this High Court on 9.4.2008 passed the following order: - "In the present case, there is no specific amount for the purpose of valuation in the plaint in view of the law laid down above. The valuation of the suit as done by the plaintiff petitioner is required to be accepted. Of course, the plaintiff can always be asked to make up the court fee on the basis of the amount which would be finally determined by the Court. Accordingly, the order requiring the petitioner to fix the ad - valorem court fee can not be sustained. The same is set aside. However, it would be open for the Court to ask the petitioner to fix the court fee on the amount, if any, found due after final determination and awarded by the court ultimately." The Trial Court vide judgment dated 24.12.2009 passed the preliminary decree and directed the petitioner to pay court fee of Rs.4,86,370/-. The respondents filed an appeal against the said judgment dated 24.12.2009, but they affixed the same court fee as affixed by the petitioner (plaintiff before the trial Court) at the time of filing the suit. It may be mentioned that the respondents had moved an application along with the appeal for filing the same as an indigent person, which was dismissed on 13.9.2010, but the appeal was not dismissed for want of payment of ad - valorem court fee and vide order dated 30.11.2010, the Civil Revision No.8264 of 2010(O&M) [ 3 ] Appellate Court observed as under: - "...The matter regarding court fee was ultimately settled by the Hon'ble High Court vide its judgment dated 24.12.2009, wherein, the Hon'ble High Court had directed that court fee shall be payable as per final determination by learned trial court. Vide judgment dated 13.9.2010, this Court has found that final decree has not been passed, therefore, no final valuation has been done and accordingly the appellant was directed to make payment "as per valuation made by the plaintiff before the learned Trial Court at the time of filing of this suit". In view of the facts noted above, there is no ambiguity in the order dated 13.9.2010. This court has clearly directed the appellant to pay the court fee on the basis of the court fee paid by the plaintiff at the time of filing of this suit. It is made clear that the appellant shall be liable to pay the court fee according to final determination by learned Trial Court."
(3.) NOW , coming to the provisions of payment of court fee for rendition of accounts of firms, I need to consider S.7(iv)(f) of the Court Fees Act, 1870 relating to the said class of suits, which reads as under: - "S.7 : Computation of fees payable in certain suits : The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows: - (iv) In suits - Civil Revision No.8264 of 2010(O&M) [ 4 ] (a) to (e) ... ... ... (f) for accounts; according to the amount at which the relief sought is valued in the plaint or memorandum of appeal." ;