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Judgment
Rajamannar, C.J.—This civil revision petition involves a question of court-fee. The petitioners filed a suit in a representative capacity on
behalf of the citizens and rate payers of the Masulipatam Municipality for a declaration that a resolution passed by the Municipal Council and all
that was done in pursuance thereof were illegal, ''ultra vires'' and void. There was also a prayer for an Injunction restraining the Municipal Council
from acting any further in pursuance of the said resolution.
I am of opinion that the suit clearly falls under Article 17-B of Schedule II, Court-fees Act. The learned Subordinate Judge, however, was of
opinion that as the declaration asked for was In respect of a resolution which related to the market the subject-matter in dispute should be deemed
to be the market whose valuation was about Rs. 7 lakhs. In his view, therefore, the proper Article applicable was Article 17-A(1) of Schedule II,
Court-fees Act, and as the value of the market was over Rs. 10,000, the proper court-fee was Rs. 500. The plaintiff had paid only a sum of Rs.
100.
The learned Judge was wrong in considering that the subject-matter of the suit was the market. The subject matter of the suit was the resolution
whose validity was being impeached. No doubt the resolution related to the market, but that would not make it the subject-matter of the suit. The
petitioner had paid sufficient court-fee, viz., Rs. 100 under Article 17-B of Schedule II, Court-fees Act, which as already mentioned applies.
The civil revision petition is allowed. There will be no order as to costs.
