Case Note & Summary
The applicants, dependants of deceased Rajanna Linganna Akitwar who died in an untoward incident of falling from a train on 23.04.2012, filed a claim application under Section 16 of the Railway Claims Tribunal Act, 1987 before the Railway Claims Tribunal, Nagpur, seeking compensation of Rs.4,00,000. The Tribunal rejected their claim on 08.12.2015. Aggrieved, they preferred an appeal under Section 23 of the Railway Claims Tribunal Act, 1987 before the Bombay High Court, Nagpur Bench, affixing a fixed court fee stamp of Rs.25 on the appeal memo. The Taxing Officer and Deputy Registrar, by order dated 05.08.2016, held that the applicants were required to pay ad valorem court fee under Section 6(iv)(i) of the Maharashtra Court Fees Act, 1959, and demanded deficit court fees of Rs.12,405. The applicants challenged this order by way of a civil revision application under Section 5(2) of the Maharashtra Court Fees Act, 1959 read with Rule 4(v) of Chapter V of the Bombay High Court Appellate Side Rules, 1960. The legal issue was whether the court fee payable on an appeal under Section 23 of the Railway Claims Tribunal Act, 1987 is governed by Section 6(iv)(i) of the Maharashtra Court Fees Act, 1959 (ad valorem) or by Article 3 of Schedule II of the said Act (fixed fee of Rs.25). The applicants argued that the Railway Claims Tribunal Act is a special Act and the appeal is from a Tribunal exercising powers of a Civil Court, thus the fixed fee applies. The respondents did not appear. The Court analyzed the provisions, noting that Section 23 of the Railway Claims Tribunal Act, 1987 provides for an appeal to the High Court from any order of the Claims Tribunal, and the Tribunal is deemed to be a Civil Court for certain purposes. The Court held that Article 3 of Schedule II of the Maharashtra Court Fees Act, 1959, which prescribes a fixed fee of Rs.25 for appeals from decrees or orders of any Civil Court, applies to appeals under Section 23 of the Railway Claims Tribunal Act, 1987. The Court reasoned that the Tribunal, though not a Civil Court, exercises powers akin to a Civil Court, and the special Act overrides the general provisions of the Court Fees Act. Consequently, the Court set aside the order of the Taxing Officer and directed that the appeal be registered with the fixed court fee of Rs.25 already paid.
Headnote
A) Court Fees - Appeal under Railway Claims Tribunal Act - Section 23 of Railway Claims Tribunal Act, 1987 read with Article 3 of Schedule II of Maharashtra Court Fees Act, 1959 - Fixed Court Fee - The issue was whether an appeal under Section 23 of the Railway Claims Tribunal Act, 1987 requires ad valorem court fee under Section 6(iv)(i) of the Maharashtra Court Fees Act, 1959 or a fixed fee of Rs.25 under Article 3 of Schedule II of the said Act. The Court held that since the appeal is from a Tribunal exercising powers of a Civil Court, the fixed fee of Rs.25 applies, and the Taxing Officer's demand for deficit fee of Rs.12,405 was set aside. (Paras 1-10) B) Interpretation of Statutes - Special Act vs. General Act - Section 23 of Railway Claims Tribunal Act, 1987 read with Section 6(iv)(i) and Article 3 of Schedule II of Maharashtra Court Fees Act, 1959 - The Court interpreted that the Railway Claims Tribunal Act, 1987 is a special Act and its Section 23 provides for appeal to the High Court. The court fee for such appeal is not governed by the general provision of Section 6(iv)(i) of the Maharashtra Court Fees Act, 1959 but by the specific entry in Schedule II, Article 3, which prescribes a fixed fee of Rs.25 for appeals from decrees or orders of any Civil Court, and the Tribunal is deemed to be a Civil Court for this purpose. (Paras 5-10)
Issue of Consideration
Whether the court fee payable on a memorandum of appeal filed under Section 23 of the Railway Claims Tribunal Act, 1987 is governed by Section 6(iv)(i) of the Maharashtra Court Fees Act, 1959 (ad valorem) or by Article 3 of Schedule II of the said Act (fixed fee of Rs.25).
Final Decision
The revision application is allowed. The order dated 05.08.2016 passed by the Taxing Officer and Deputy Registrar, High Court Bench at Nagpur, in First Appeal Stamp No.6175/2016 is set aside. The Taxing Officer is directed to register the appeal with the fixed court fee of Rs.25 already paid by the applicants.
Law Points
- Court fee for appeal under Section 23 of Railway Claims Tribunal Act
- 1987 is governed by Article 3 of Schedule II of Maharashtra Court Fees Act
- 1959
- not Section 6(iv)(i) of that Act
- fixed fee of Rs.25 applies irrespective of claim amount
