JUDGMENT O.P. Saxena, J. - The question for consideration in this First Appeal is as to whether the court fee is payable advalorem or a sum of Rs. 5/- paid by the Appellant is sufficient. 2. The Appellant had filed a claim for Rs. 4,45,000/- before the District Judge, Pilibhit u/s 18 of the Land Acquisition Act. The claim was allowed partly for Rs. 47,600/-. The Appellant has filed this appeal and has valued it on the difference which she now claims after deducting the amount allowed by the District Judge. She has valued the appeal at Rs. 2,88,789/-. 3. The appeal was first of all filed as an FAFO but the Appellant subsequently gave an application for necessary rectification in the Memo of Appeal. This application has been allowed today by a separate order. 4. The learned Counsel for the Appellant submitted that he is not liable to pay an advalorem court fee as reported by the office and placed reliance on Section 19(xxii) of the Court Fees Act. Section 19 exempts certain documents from payment of court fee and Sub-clause (xxii) provides as below: Application for compensation under any law for the time being in force relating to the acquisition of property for public purposes. 5. The contention of the learned Counsel for the Appellant is that the appeal is a continuation of the suit and as no court fee is payable on application for compensation, no court fee is payable on a memorandum of appeal against an order awarding compensation. 6. We have heard the learned Counsel for the Appellant and have gone through the relevant provisions of law. Section 53 of the Land Acquisition Act provides as below: Save in so far as they may be inconsistent with anything contained in this Act, the provisions of the CPC shall apply to all proceedings before the Court under this Act.
6. We have heard the learned Counsel for the Appellant and have gone through the relevant provisions of law. Section 53 of the Land Acquisition Act provides as below: Save in so far as they may be inconsistent with anything contained in this Act, the provisions of the CPC shall apply to all proceedings before the Court under this Act. Section 54 of the said Act provides as below: Subject to the provisions of the Code of Civil Procedure, 1908 applicable to appeals from original decrees, and notwithstanding anything to the contrary in any enactment for the time being in force, an appeal shall only lie in any proceedings under this Act to the High Court from the award, or form any part of the award, of the Court and from any decree of the High Court passed on such appeal as aforesaid an appeal shall lie to the Supreme Court subject to the provisions contained in Section 110 of the Code of Civil Procedure, 1908, and in Order XLV thereof. 7. It is obvious that an appeal in a reference u/s 18 of the Land Acquisition Act is filed in accordance with the procedure applicable to the appeals from original decrees. Section 8 of the Court Fees Act provides as below: Fee on memorandum of appeal against order relating to compensation-The amount of fee payable under this Act on a memorandum of appeal against an order relating to compensation under any Act for the time being in force for the acquisition of land for public purposes or against an award made by a tribunal constituted under the United Provinces Town Improvement Act or any other similar Statute shall be computed according to the difference between the amount awarded and the amount claimed by the Appellant. 8. Section 8 of the Court Fees Act provides for the determination of the amount on which court fee is payable on a memorandum of appeal against an order relating to compensation. In the absence of any specific Article in Schedule I of the Court Fees Act for payment of court fee in such appeal, court fee will be payable advalorem under Article 1 of Schedule I. The Appellant has thus to pay advalorem court fee on the difference of the amount of compensation claimed by him.
In the absence of any specific Article in Schedule I of the Court Fees Act for payment of court fee in such appeal, court fee will be payable advalorem under Article 1 of Schedule I. The Appellant has thus to pay advalorem court fee on the difference of the amount of compensation claimed by him. An appeal may be a continuation of suit for certain purposes but as far as court fee is concerned, we are unable to accept the contention of the learned Counsel for the Appellant that as no court fee is payable on an application for compensation, no court fee is payable on the memorandum of appeal also. We are of the opinion that the provisions of the Court Fees Act are mandatory and no litigant can avoid payment of court fee when there is a provision for it. We may also refer to the case of Smt. Vindhya Basani Vs. Jadab Singh, AIR 1961 HP 30 . The Appellant was called upon to pay court fee on the value of the subject matter in dispute. Reliance was placed in this case on In Re: Ananda Lal Chakrabutty and Others, AIR 1932 Cal 346 . 9. In view of the above we reject the objection filed by the Appellant and permit her to pay the deficiency in court fee within two months and no more.