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The Tamil Nadu Court Fees and Suits Valuation Act, 1955 Complete Act

State: Tamil Nadu

Year: 1955

.....1973 1 SCWR 1 : 1972 Tax LR 581 Followed by Madras High Court in Sriramulu V. Registrar, High Court , 1974 1 MLJ 390 : 88 LW 181 (DB) Court fees Act is a fiscal Act where an adjudication given by a Tribunal could fall within two provisions of the court fees Act, one of which was for the litigant and other more liberal, the court would apply that provision which was beneficial to the litigant " Diwan Brothers V. Central Bank of India and Others AIR 1976 SC 1503 : 1976 3 SCC 800. When plaintiff dexterously couch pleadings with a view to defeat the provisions of the Court fees Act, it is incumbent on the court look into the allegations in the plaint and see what is the substantive relief asked for .- Shamsher Singh V. Rajinder Prasad and Others, AIR 1973 SC 2284 : 1974 1 SCJ 270 : 1973 SCD 844 2. Application of Act " (1) The provisions of this Act shall not apply to " (a) (Proceedings in the Presidency Court of Small Causes, Madras ( omitted ) by Act XLIII of 1979. (b) documents presented or to be presented before an officer serving under the Central Government. (2) Where any other law contains provisions relating to the levy of fee in respect of proceedings under.....