{"id":151715,"date":"2010-05-11T00:00:00","date_gmt":"2010-05-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-vs-unknown-on-11-may-2010"},"modified":"2016-11-25T22:06:47","modified_gmt":"2016-11-25T16:36:47","slug":"p-vs-unknown-on-11-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-vs-unknown-on-11-may-2010","title":{"rendered":"P vs Unknown on 11 May, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">P vs Unknown on 11 May, 2010<\/div>\n<div class=\"doc_author\">Author: M.R. Shah,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nCRA\/285\/2009\t 3\/ 3\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nCIVIL\nREVISION APPLICATION No. 285 of 2009\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE M.R. SHAH\n \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n=========================================\n \n\nP\nK ENGINEERING - Applicant(s)\n \n\nVersus\n \n\nGUJARAT\nURJHA VIKAS NIGAM LTD - Opponent(s)\n \n\n========================================= \nAppearance\n: \nMR DEEP D\nVYAS for\nApplicant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE M.R. SHAH\n\t\t\n\t\n\n \n\nDate\n: 11\/05\/2010 \n\n \n\n \nORAL\nJUDGMENT<\/pre>\n<p>1.\tThe<br \/>\npresent Civil Revision Application under Section 115 of the Civil<br \/>\nProcedure Code has been preferred by the petitioner   original<br \/>\nopponent in First Appeal No.4538\/2007 and the applicant of Cross<br \/>\nObjections (Stamp) No.124\/2007 challenging the impugned order dated<br \/>\n27.04.2009 passed by the Taxing Officer holding that the Court fees<br \/>\npaid on the memo of cross objection is not proper as per the<br \/>\nvaluation made and Court fees is required to be paid under the<br \/>\nGujarat Court Fees Act, 2004.\n<\/p>\n<p>2.\tThe<br \/>\nshort question which is posed for consideration of this Court is<br \/>\nwhether in a suit which is filed \/ instituted prior to the Gujarat<br \/>\nCourt Fees Act coming into force, in an Appeal against the judgment<br \/>\nand order passed by the learned trial Court in the said suit and\/or<br \/>\nin the cross objection in Appeal which is filed against the judgment<br \/>\nand decree passed by the learned trial Court which was instituted<br \/>\nprior to coming into force of the Gujarat Court Fees Act, the Court<br \/>\nfees is leviable and payable as per the Gujarat Court Fees Act which<br \/>\nis prevailing at the time when the First Appeal and\/or cross<br \/>\nobjections are instituted ?\n<\/p>\n<p>3.\tAs<br \/>\nsuch the controversy raised in the present Revision Application is<br \/>\nnow not res integra and is<br \/>\ncovered by the decision of Full Bench of this Court in case of <a href=\"\/doc\/1768552\/\">C.N.<br \/>\nBrothers and Others v. Commissioner of Income-Tax, Ahmedabad<\/a><br \/>\nreported in AIR 1961 GUJARAT 144 and the subsequent decision of the<br \/>\nDivision Bench in the case of Mahendra<br \/>\nRatilal Patel<br \/>\nand another v. Patel Nagindas Keshavlal and others reported<br \/>\nin AIR 1963 GUJARAT 40 [which followed the earlier Full Bench<br \/>\ndecision in the case of C.N. Brothers (Supra)].  In the case of<br \/>\nMahendra Ratilal and Another (Supra), the Division Bench in para 10<br \/>\nhas specifically held and observed that the computation of the claim<br \/>\ninvolved in an Appeal presented after the Bombay Court Fees Act, 1959<br \/>\ncame into force should be made in accordance with the provisions of<br \/>\nthe new Act, although the suit in respect of which the Appeal has<br \/>\nbeen filed was instituted at a time when the Court Fees Act, 1870 was<br \/>\nin force.  Applying the aforesaid decisions to the facts of the<br \/>\npresent case, it is to be held that in a case where the suit was<br \/>\ninstituted prior to coming into force<br \/>\nof the Gujarat Court Fees Act, 2004 and the matter is carried in<br \/>\nAppeal and\/or cross objections are preferred in an Appeal against the<br \/>\njudgment and decree passed by the learned trial Court passed in a<br \/>\nsuit which was instituted prior to coming into force of Gujarat Court<br \/>\nFees Act, 2004, and the Appeal and\/or cross objections are instituted<br \/>\nafter coming into force of Gujarat Court Fees Act, 2004, the Court<br \/>\nfees is required to be paid under the Gujarat Court Fees Act, 2004<br \/>\ni.e. at the time when the First Appeal and\/or cross objections are<br \/>\ninstituted.\n<\/p>\n<p>4.\tIn<br \/>\nview of the above, it cannot be said that Taxing Officer has<br \/>\ncommitted any error and\/or has committed any illegality in holding<br \/>\nthat the Court fees paid on memo of cross objections is not proper as<br \/>\nper the valuation made and the Court fees is required to be paid<br \/>\nunder the Gujarat Court Fees Act, 2004.\n<\/p>\n<p>5.\tAt<br \/>\nthis stage, Shri Dhaval Vyas, learned advocate appearing on behalf of<br \/>\nthe petitioner has requested to extend the time to pay the Court fees<br \/>\non the cross objections which is required to be paid now as per the<br \/>\ndecision of the Taxing Officer which is confirmed by this Court.  In<br \/>\nthe facts and circumstances of the case, time to pay the Court fees<br \/>\non cross objections is hereby extended upto 14th May 2010.\n<\/p>\n<p>6.\tIn<br \/>\nview of the above, there is no substance in the present Civil<br \/>\nRevision Application which deserves to be dismissed and is,<br \/>\naccordingly, dismissed.\n<\/p>\n<p>(M.R.\n<\/p>\n<p>Shah, J.)<\/p>\n<p>*menon<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court P vs Unknown on 11 May, 2010 Author: M.R. Shah,&amp;Nbsp; Gujarat High Court Case Information System Print CRA\/285\/2009 3\/ 3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CIVIL REVISION APPLICATION No. 285 of 2009 For Approval and Signature: HONOURABLE MR.JUSTICE M.R. SHAH ========================================= 1 Whether Reporters of Local Papers may [&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":[16,8],"tags":[],"class_list":["post-151715","post","type-post","status-publish","format-standard","hentry","category-gujarat-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>P vs Unknown on 11 May, 2010 - 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\/p-vs-unknown-on-11-may-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P vs Unknown on 11 May, 2010 - Free Judgements of Supreme Court &amp; 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