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Judgment
Byers, J.—This petition u/s 115 of the CPC relates to the levy of poundage by the learned Subordinate Judge of Tenali on the sale of
numerous parcels of cloth by the receiver appointed in a partition suit. It was contended in the lower Court that no poundage was chargeable and
that in any event it should be calculated only on the gross amount realised by the several sales held by the receiver, who sold the property in
convenient lots to several purchasers at various times. The learned Subordinate Judge held that poundage was chargeable and he calculated it on
the amount of each separate sale and not on the total of all the sales.
In support of the first of these conclusions the learned Subordinate Judge relied on the decision in S.A. Balagurumurthi Chettiar Vs. O.C.
Muhammad Ismail and Others, and learned Counsel has not pressed his objection to the levy of poundage.
Dealing with the second point, Rule 200 of the Civil Rules of Practice and Circular Orders lays down the procedure for the realization of
poundage, and reading this with the rules framed u/s 20 of the Court-Fees Act I can see no support for the argument that where property is sold in
a series of lots the poundage is to be calculated only on the total proceeds of the sale, and not separately on the separate amounts realised from the
sale of each lot. It must be obvious that where property is sold in one lot to one bidder there is only one sale; but where the property is sold in a
series of lots to different bidders and possibly at different times, the disposal of the property consists of a series of separate sales. It is contended
that the property was divided into separate lots merely to suit the convenience of the receiver although the Court had included the whole of the
property in one schedule in its proceedings directing sale. The gross realizations amounted to more than Rs. 19,000, so it must be clear that if the
property had been sold in only one lot the sale could have attracted only one or two bidders; whereas if the property were divided into a series of
convenient lots according to size, quality and description of the goods, more bidders would be attracted and the sale would almost certainly be
more productive. Although the division into lots may have been in the exercise of the receiver''s own discretion, this does not in any way alter the
fact that the sale consisted of a series of separate sales by the receiver to different parties for different lots. The calculation of poundage on each of
the sales separately was therefore correct and there is no error of jurisdiction.
The petition is ordered to be dismissed.