STATE OF BOMBAY Vs. SUPREME GENERAL FILMS EXCHANGE LTD

JUDGEMENT

(1.) S. K. DAS, J. : These two consolidated appeals arise out of the judgment and order of the High Court of Bombay dated 24-11-1954, passed on two applications in two appeals disposed of by the said High Court. The facts are similar and the question of law arising therefrom is one and the same, namely, whether in the absence of provisions giving retrospective effect to certain amendments made in the Court-fees Act 1870 as applied to Bombay by the Court-fees (Bombay Amendment) Act, 1954 (Bombay Act No. 12 of 1954) which amendments came into force on 1-4-1954, hereinafter called the relevant date, the court-fees payable on two memoranda of appeal were payable according to the law in force at the date of filling of the suits which was prior to the relevant date, or according to the law in force at the date of the filing of the memoranda of appeal which was after the relevant date.

(2.) THE facts are simple and may be very shortly stated. On 16-4-1953, Messrs. Sawaldas Madhavdas brought a suit against the Arati Cotton Mills, Ltd., praying for a decree for rupees two lacs and odd. THE suit was decreed on 22-7-1954. THE Arati Cotton Mills, Ltd., filed a memorandum of appeal against the said decree on 4-9-1954, and paid court-fees of Rs. 3,193-12-0 on the said memorandum. On or about 5-10-1954, a settlement was arrived at between the parties and on 9-10-1954, a prayer was made for dismissal of the appeal for want of prosecution. On 18-11-1954, an application was made under S. 151 C. P. C., by the Arati Cotton Mills, Ltd., for refund of excess court-fees paid on the memorandum of appeal. In the application it was stated:

(3.) BOTH the applications were heard together after issue of notice to the Advocate General. Bombay who appeared for the State of Bombay and opposed the applications. By its judgment and order dated 24/11/1954, the High Court allowed the applications. The State of Bombay then asked for and obtained a certificate in the two cases which were consolidated to the effect that they were fit for appeal to this Court. These two appeals have been preferred on the strength of that certificate.