AIR 1969 DELHI 130

Delhi High Court

Hon'ble Judge(s): I. D. Dua , J

(A) Court-fees Act (7 of 1870) , S.26, S.27(b)— Court-fees and Suits Valuations - Rules under, framed by Delhi Government and notified on 29-03-1954 are ultra vires its rale-making power - Insistence on exclusive use of stamp with name of Delhi State printed over it is illegal. The rules framed by the Delhi State Government and notified on 29-3-1954 in the Government Gazette (Delhi State) dated 8-4-1954 are outside the rule-making power of the Government. Neither S. 26 nor S. 27 (b) authorise the appropriate Government to make rules providing that a Court-fee stamp which is not over-printed with the name of certain State would not be usable in the courts of that State.(Para 3 4) (B) Court-fees Act (7 of 1870) , Preamble— Court-fees and Suits Valuations - Interpretation of the Act should be liberal. Courts should put a liberal interpretation on fiscal statutes like the Court Fees Act so as to lessen and not to add to the burden of litigation. The Court @page-Del131 Fees Act is notorious for bad drafting and it is an artificial statute showing hardly any principle in its scheme.(Para 3) (C) Court-fees Act (7 of 1870) ,....