{"id":112331,"date":"1912-08-30T00:00:00","date_gmt":"1912-08-29T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912"},"modified":"2015-09-21T02:43:16","modified_gmt":"2015-09-20T21:13:16","slug":"harihar-guru-vs-ananda-mahanty-on-30-august-1912","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912","title":{"rendered":"Harihar Guru vs Ananda Mahanty on 30 August, 1912"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Harihar Guru vs Ananda Mahanty on 30 August, 1912<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1913) ILR 40 Cal 365<\/div>\n<div class=\"doc_author\">Author: M A Beachcroft<\/div>\n<div class=\"doc_bench\">Bench: Mookerjee, Beachcroft<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Mookerjee and Beachcroft, JJ.<\/p>\n<p>1. The valuation of this appeal will be considered as Rs. 17,961; the sum of Rs. 235 has, therefore, been overpaid as court-fees; let the Taxing officer issue the necessary certificate to enable the appellant to apply to the Revenue authorities to obtain a refund of the excess court-fee. We make this order on the authority of the case of In the matter of Grant (1870) 14 W. R. 47.\n<\/p>\n<p>[In accordance with the above order, the Deputy Registrar of the High Court, for the Taxing officer, issued the following certificate to the Board of Revenue, Bengal, on the 27th September 1912:\n<\/p>\n<p>It appears that the memorandum of the above appeal was filed in this Court by the vakil for the abovenamed appellants on two court-fee stamp papers denoting rupees nine hundred and fifty in all, i.e., one paper of the value of rupees nine hundred and the other of the value of rupees fifty.\n<\/p>\n<p>The value of the appeal, however, is rupees seventeen thousand nine hundred and sixty-one, and the ad valorem court-fee payable on the memorandum of appeal is, therefore, rupees seven hundred and fifteen only. The excess court-fee of rupees two hundred and thirty-five was paid by inadvertence.\n<\/p>\n<p>The said court-fee stamp papers of rupees nine-hundred and fifty have been punched and cancelled, and they cannot be produced with this certificate, inasmuch as they continue affixed on the said memorandum of appeal which is filed of record in this Court.\n<\/p>\n<p>On application being made by the appellants, this Court, on the 30th August 1912, ordered that the Taxing officer of this Court on its appellate side be at liberty to grant a certificate to the said vakil to enable him to apply to the Revenue authorities to obtain a refund of the said excess court-fee of rupees two-hundred and thirty-five on behalf of his clients, the appellants.\n<\/p>\n<p>Under the above circumstances, the said appellants, through their said vakil, claim to obtain, and ought to obtain, a refund of the value of the said excess court-fee of Rs. 235 (two hundred and thirty-five only).&#8221;\n<\/p>\n<p>Thereupon, on the 29th January 1913, the Board of Revenue passed the following resolution:\n<\/p>\n<p>Under Note 3 to Rule 35, pages 49-50 of the Stamp Manual, 1911, the Board sanctions the refund of Rs. 235 (rupees two hundred and thirty-five only) lees the deduction of one anna in the rupee.\n<\/p>\n<p>                                                     E. W. Collin,<br \/>\n                                       Member of the Board of Revenue, Bengal.&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Harihar Guru vs Ananda Mahanty on 30 August, 1912 Equivalent citations: (1913) ILR 40 Cal 365 Author: M A Beachcroft Bench: Mookerjee, Beachcroft JUDGMENT Mookerjee and Beachcroft, JJ. 1. The valuation of this appeal will be considered as Rs. 17,961; the sum of Rs. 235 has, therefore, been overpaid as court-fees; let [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22,8],"tags":[],"class_list":["post-112331","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Harihar Guru vs Ananda Mahanty on 30 August, 1912 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Harihar Guru vs Ananda Mahanty on 30 August, 1912 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1912-08-29T18:06:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-09-20T21:13:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Harihar Guru vs Ananda Mahanty on 30 August, 1912\",\"datePublished\":\"1912-08-29T18:06:40+00:00\",\"dateModified\":\"2015-09-20T21:13:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\"},\"wordCount\":426,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Calcutta High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\",\"name\":\"Harihar Guru vs Ananda Mahanty on 30 August, 1912 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1912-08-29T18:06:40+00:00\",\"dateModified\":\"2015-09-20T21:13:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Harihar Guru vs Ananda Mahanty on 30 August, 1912\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Harihar Guru vs Ananda Mahanty on 30 August, 1912 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912","og_locale":"en_US","og_type":"article","og_title":"Harihar Guru vs Ananda Mahanty on 30 August, 1912 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1912-08-29T18:06:40+00:00","article_modified_time":"2015-09-20T21:13:16+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Harihar Guru vs Ananda Mahanty on 30 August, 1912","datePublished":"1912-08-29T18:06:40+00:00","dateModified":"2015-09-20T21:13:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912"},"wordCount":426,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Calcutta High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912","url":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912","name":"Harihar Guru vs Ananda Mahanty on 30 August, 1912 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1912-08-29T18:06:40+00:00","dateModified":"2015-09-20T21:13:16+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/harihar-guru-vs-ananda-mahanty-on-30-august-1912#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Harihar Guru vs Ananda Mahanty on 30 August, 1912"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/112331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=112331"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/112331\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=112331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=112331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=112331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}