Judgment S.B.Sinha, J. 1. This application is directed against the order dated 29.8.1990 passed by Subordinate Judge, 1st Court, Dhanbad in Succession Certificate case No. 101 of 1989, whereby and whereunder, he recalled his earlier order dated 22.6.1990 and directed the petitioner to pay court fee. 2. The fact of the matter lies in a very narrow compass. 3. The petitioner had filed an application for the grant of succession certificate under the provisions of Indian Succession Act, 1925 . The petitioner has contended that he is a member of Scheduled Tribe and thus he is exempted from the payment of Court fee in terms of notification Issued by the State of Bihar bearing No. 1207, dated 19.8.1981. 4. By reason of an order dated 22.6.1990, the petitioner was exempted from payment of court fee. However, by reason of the impugned order, as indicated hereinbefore, the learned court below directed that he should pay the duty money which according to him does not come within the purview of court fees, in terms of the aforementioned notification. 5. The said notification dated 19.8.1981 reads thus: To remit the Court fee, Process Fee and Vakalatnama Fee for persons belonging to Schedule Castes, Scheduled Tribes, Landless persons and such other persons whose annual income does not exceed Rs. 4,000 (Rs. Four thousand) who are eligible for legal aid in the entire state in accordance with Sec. 3 of Bihar Act 20 of 1977, the Court Fees (Bihar Amendment) Act, 1977. 6. The question, therefore, which arises for consideration is as to whether the Court fee is payable on an application filed under the Indian Succession Act or not. 7. Article 12 of the First Schedule appended to the Court Fees Act provides for payment of court fees at the rate of 2 per centum of value and of any value under Sec. 87 of the Act and 3 per centum on the value of any debt or security to which the certificate is initiated under Sec. 10 of the Act. 8. The said amount of court fee is subject to the payment of surcharge as may be notified by the State from time to time. 9. 8. The said amount of court fee is subject to the payment of surcharge as may be notified by the State from time to time. 9. Sec. 379 of the Indian Succession Act reads thus: (1) Every application for a certificate or for the extension of a certificate shall be accompanied by a deposit of a sum equal to the fee payable under the Court fees Act, 1870, in respect of the certificate or extension applied for. (2) If the application is allowed, the sum deposited by the applicant shall be expended under the direction of the Judge, in the purchase of the stamp to be used for denoting the fee payable as aforesaid. (3) Any sum received under Sub-sec. (1) and not expended under Sub-sec. (2) shall be refunded to the person who deposited it. 10. The aforementioned provision is merely a procedural section whereby an applicant is required to deposit court fee on the application for grant of succession certificate so as to ensure payment of court fees, if and when the certificate is actually granted. If the succession certificate for any reason is not granted, the amount deposited will have to be refunded. 11. As noticed hereinbefore, Article 12 of the First Schedule appended to the Court Fees Act provides for payment of court fee. Thus, it is not stricto sens the duty money. In the matter of Srimati Debirani Debi reported in AIR 1945 Pat 318, Meredith, J. held that under Article 12 of Schedule 1 of the Court Fees Act, Court fees is payable on each individual security not on total. In that case it was held that shares of a Company would also be a security upon which court fee is payable Whatever, thus is payable under the Court Fees Act, 1870 would be a court fee. The manner of payment, the time and value etc. in my opinion is wholly irrelevant. 12. When the State is exercise of its power conferred upon it under Sec. 35 of the Court Fees Act granted exemption in favour of any class of persons from payment of court fees, the same shall apply also in a case of grant of succession certificate. 13. in my opinion is wholly irrelevant. 12. When the State is exercise of its power conferred upon it under Sec. 35 of the Court Fees Act granted exemption in favour of any class of persons from payment of court fees, the same shall apply also in a case of grant of succession certificate. 13. Sec. 35 of the Court Fees Act, 1970 in terms authorises the appropriate Government to remit in the whole or in any part of the territories under its administration all or any of the fees mentioned in the first and second schedules appended to the said Act which come within the purview of the terra court fee as has been referred to in the schedules appended thereto. 14. As noticed hereinbefore, Article 12 of the first schedule specifically refers to payment of court fee in the matter of an application for grant of succession certificate and thus the word court fee used if the notification dated 19.8.1981, in my considered opinion, shall also embrace with its fold the court fee payable under the provisions of Indian Succession Act. 15. Further, it is now well known that an exemption notification should be construed liberally. Reference, in this connection may be made to Kailash Roller Flour Mills and Ors. V/s. Assistant Commissioner of Commercial Taxes and Ors., 1980 0 BLJR 432. 16. In this view of the matter, this application is allowed and the order dated 29.8.1990 passed by the learned court below is set aside. However, in the facts and circumstances of the case, there will be no order as to costs.