Law:

Section:

In any appeal filed before High Court of Kerala either by revenue or by assessee under Income-tax Act, 1961 and under Wealth-tax Act, 1957 against orders of Tribunal from 26-10-2002, court fee is payable and has to be paid under section 52A, read with Schedule II, article 3, item (iii) sub- item (c) of Kerala Court Fees and Suits Valuation Act, 1959 Section 260A of the Income-tax Act, 1961, read with section 52A of the Kerala Court Fees and Suits Valuation Act, 1959 - High Court, appeals to - Whether provision of section 52A has retrospective operation thereby affecting earlier assessments also - Held, yes - Whether in all appeals filed by Commissioner or in any appeal to be filed either by revenue or by assessee under Income-tax Act and under Wealth-tax Act against orders of Tribunal from 26-10-2002 court fee is payable and has to be paid under section 52A, read with Schedule II, article 3, item (iii), sub-item (c) - Held, yes Words and Phrases - The words 'notwithstanding' and 'memorandum of appeal filed' as occurring in section 52A of the Kerala Court Fees and Suits Valuation Act, 1959. FACTS Section 52A of the Kerala Court Fees and Suits Valuation Act, 1959 (1959 Act) providing for court fee payable on memorandum of appeal filed before the High Court against the orders of the Tribunal, both under the Income-tax Act (1961 Act) and the Wealth-tax Act (1957 Act) was inserted in the 1959 Act with effect from 26-10-2002 and was replaced by the Kerala Court Fees and Suits Valuation (Amendment) Act, 2003 (2003 Act) on 6-3-2003 with effect from 26-10-2002. The Commissioner of Income- tax filed appeals against the orders of the Tribunal, Cochin Bench, before the High Court of Kerala under section 260A of the 1961 Act after coming into force of section 52A of the 1959 Act and paid only a court fee of Rs. 10 on all those appeals. The office had raised objection stating that in all appeals filed after the insertion of section 52A, court fee had to be paid as provided under section 52A, read with sub-item (c) of item (iii) of article 3 of Schedule II to the 1959 Act. The revenue objected to the objection raised by the office and filed objection in that regard. An…

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