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Taxing Statutes

Statutes, (English) Court Fees Act is really a taxing statute, AIR 1977 Kant 181 (183). (Court Fees and Suits Valuation Act, 1870, s. 1) In absence of definition, trade parlance meaning should be restored to provide there is market

Partition

party asking for a sale was not compellable to part with his share to his co-owners at a valuation, Pitt v. Jones, (1880) 5 App Cas 651. Partition was one of the matters assigned to the Chancery … Ch 508. By the (English) Partition Act, 1868, now repealed, it was provided (s. 3) that in a suit for partition where, if this Act had not been passed, a decree for partition might have been made,

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