Kadiyala Peravadhannulu vs Kadiyala Peravadhannulu by Mother and Guardian Subbamma

Mack, J.—This petition raises a simple question of court-fee.

Petitioner is the defendant who in a joint family partition suit against him brought by his grandson was directed to pay a sum of over Rs. 20,000

on an account being taken of outstandings due. In an appeal to the District Court, he sought to. value it under Article 17-B of Schedule II of the

Court-Fees Act at Rs. 3,100+ 100 adopting the plaint valuation. The learned District Judge held on the strength of the Full Bench decision of this

Court in Dhanukodi Nayaar, In Re: Dhanukodi Nayakkar and Others, . that he should pay ad valorem court-fee on the relief that he wished to

avoid. In that decision the learned Full Bench overruled the decision in Nukala Venkatanandam, In re (1932) 64 M.L.J. 122 : ILR 56 Mad. 705,

and held that in a final decree in an account suit, a defendant knew exactly the value of his relief and must pay court-fee accordingly.

Mr. Somasundaram has sought to differentiate between an ordinary suit for accounts and a partition suit in which he urges that liability under the

final decree arises out of discovery of concealed assets, and also possibly fraudulent conduct on the part of the managing member. I am unable to

see how for fiscal purposes the liability of a manager of a Hindu joint family business to account to other members of the joint family can be

differentiated from an ordinary suit for account as between partners. The simple principle of valuation is contained in Article I, Schedule I of the

Court-Fees Act. In a plaint or memorandum of appeal court-fee is payable on the amount or value of the subject-matter in dispute. In this case the

subject-matter in dispute has been clearly determined, namely, a specific amount of over Rs. 20,000 which has to be paid by the petitioner to the

plaintiff. The learned District Judge has, in my opinion, rightly applied the principle laid down in Dhanukodi Mayakar, In re (1938) M.L.J. 638 :

ILR 1938 Mad. 598, to the present case on which ad valorem court-fee must be paid on the amount decreed. The petition is dismissed with costs

of the Government Pleader. Time for payment of court-fee, six weeks from this date.