Judgment :- K.S. Radhakrishnan, J. The question raised in this case is with regard to the court fee payable in respect of an appeal filed under S.27-A of the Wealth Tax Act. Appeal was preferred by the appellant by paying court fee of Rs. 500/-. Registry noted defect to which advocate gave the following reply. “Court fee payable in an appeal under the Wealth Tax Act against the order passed by the Income-tax Appellate Tribunal, is under Schedule II Article 3 (iii) (c) of the Kerala Court Fees and Suits Valuation Act. Therefore the court fee paid is sufficient. This is accepted in similar case W.T.A……../04 and 1/05 already admitted.” Registry replied as follows: The court fee is to be paid as per the amended Court Fees Act on the basis of income assessed by the Commissioner of Wealth Tax (Annexure D). Hence court fee is to be paid on the net wealth amounting to Rs.12,25,000/- Registry has noted that the appellant has to pay 1% of the assessed income when the income assessed by the Commissioner of Wealth Tax exceeds rupees two lakhs. 2. When the matter came up for hearing we issued notice to the State as well as to the Senior Standing Counsel appearing for Government of India (Taxes). A Bench of this court in Commissioner of Incometax v. Habeeb (2004 (2) KLT 202) has taken the view that in all the appeals filed by the Commissioner of Income Tax or in any appeal to be filed either by the Revenue or by the assessee under the Income-tax Act and under the Wealth-tax Act against the orders of the Income-tax Appellate Tribunal from 26.10.2002, court fee is payable and has to be under S.52A read with Schedule II Art.3 item (iii) sub-item (c) of the Kerala Court Fees and Suits Valuation Act, inserted by the Kerala Court Fees and Suits Valuation (Amendment) Act, 2003. 3. We may refer to the relevant legal provision. S.52A as inserted by the Amendment Act, reads as follows: 52. 3. We may refer to the relevant legal provision. S.52A as inserted by the Amendment Act, reads as follows: 52. A Fee on Memorandum of Appeal against the order of Income Tax Appellate Tribunal or Wealth Tax Appellate Tribunal.-- Notwithstanding anything contained in S.52, the fee payable on a Memorandum of Appeal filed before the High Court against the order of Income tax Appellate Tribunal or the Wealth Tax Appellate Tribunal, under the Incometax Act, 1961 (Central Act 43 of 1961) or the Wealth Tax Act, 1957 (Central Act 27 of 1957), as the case may be, shall be at the rates specified in sub-item (C) of item (iii)of Art.3 of Schedule II. We also extract sub-item (C) of item (iii) of Art.3 of-Schedule II, which reads as follows: On a reading of the above mentioned provision it is clear that clauses (a) to (c) of sub­item (C) referred to above place emphasis on the expression “total income” of the assessee. The expression “total income” has not been defined in the Court Fees and Suits Valuation Act. However, the expression “total income” has been defined in S.2 (45) of the Income-tax Act, 1961 which means total amount of income referred to in S.5 computed in the manner laid down in the Act. There is no question of assessing total income of an assessee so far as Wealth-tax Act is concerned and what is computed under the Wealth-tax Act is net wealth as per Schedule III and not the income. When the words of the statute are clear, plain and unambiguous and susceptible to only meaning, the court is expected to follow that meaning, rather than roaming as a knight­-errant. 4. We are of the view, subject matter of the appeal preferred under S.27 A of the Wealth-tax Act would not fall under clauses (a) to (c) of sub-item (C) but only under clause (d). Since clause (d) states that an appeal relates to any matter other than those specified in sub-clauses (a) to (c), appellant need pay only Rs. 500/- as court fee. Subject matter of the appeal therefore would not fall under clauses (a), (b) or (c) of sub-item (C) of Article 3 of Schedule II of the Court Fees and Suits Valuation Act, but under clause (d). We therefore overrule the objection raised by the Registry. Registry would number the appeal.