Law: Court-Fees Act, 1870

Section: 8,3

Law: Land Acquisition Act, 1894

Section: 18,121,54

(a) Court Fees Act (VII of 1870)--- ----S. 8---Land Acquisition Act (I of 1894), Ss. 18, 21 54--- Deficient court fee---Acquiring agency was aggrieved of compensation enhanced in favour of landowners by Referee Court---Plea raised by landowners was that proper court fee was not affixed by acquiring agency for filing of appeal---Validity---Object of Court Fees Act, 1870 was to secure revenues for benefit of State and provisions thereof were not to be used for non-suiting a party on account of some technical/procedural defects or omissions---Matter of court-fee was between State and litigant therefore, rival party could not use it as a tool to non-suit a party on failure to deposit requisite court-fee---Court-fee of only Rs. 500/- was affixed which was not in terms of provisions of S. 8 of Court Fees Act, 1870---No appeal could be dismissed on account of deficiency of court-fee unless an opportunity was provided to acquiring agency to make good said deficiency---High Court directed acquiring agency to make good deficiency of court-fee as required under the law. Siddique Khan and others v. Abdul Shakur Khan and another PLD 1984 SC 289; Noor Mohammad and others v. Mohammad Ashraf and others 1988 SCMR 1955 and RFA No.18-D/2017 rel. (b) Court Fees Act (VII of 1870)--- ----S.3 Sched. I--- Levy of court-fee---Ad valorem basis--- Connotation--- Term ad valorem has not been defined by Court Fees Act, 1870 however, as per its dictionary meaning, ad valorem means according to valuation--- Ad valorem duties are always estimated at a certain percentage on valuation of property as opposed to fixed or specific duties. Karachi Municipal Corporation v. Masters Mohammad Ali Shaikh PLD 1966 Kar. 42 rel. (c) Court Fees Act (VII of 1870)--- ---- S. 8--- Court fee, computation of--- Memorandum of appeal--- Procedure--- Provisions of section 8 of Court Fees Act, 1870 by itself are not a charging section and it only provides mode and manner in which court fee is to be computed--- Amount of fee payable on a memorandum of appeal would be computed according to difference between amount awarded and amount claimed by appellants. (d) Land Acquisition Act (I of 1894)--- ---- Ss. 18, 21 54---…

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