JUDGMENT 1. - An application No. 10974 dated 11.4.2007 for hearing the review application at an early date is allowed. 2. On the request of the learned counsel for the petitioner, the review petition is being heard today for admission. 3. The submission of the learned counsel for the petitioner is that the learned Court below committed an error in granting exemption from the Court fees to the respondent-plaintiff which is a cooperative society inasmuch as there is no Notification issued by the Government on record by which any such exemption had been granted. 4. So far as the above contention of the learned counsel for the petitioner is concerned, suffice it to say that no such ground was raised in the memo of appeal or at the time when the appeal was argued for admission before this Court and even the learned counsel who argued the case for admission of the second appeal has neither appeared nor has filed any affidavit containing that any such contention, as is now sought to raise, was raised and was not considered by the Court. 5. In that view of the matter, there is no ground for review and the review application deserves to be dismissed on this ground alone. 6. Having said so, even the perusal of the judgment of both the Courts below would go to show that no such issue was raised by the defendant before the Courts below and the Court never struck any issued on the above point. Thus, a new ground cannot be allowed to be raised after the dismissal of the second appeal which was not raised before the two Courts below in the review jurisdiction. 7. However, it may be pointed out that under the provisions of Section 44 of the Rajasthan Cooperative Societies Act, 1965, the State Government under the Notification issued in the Official Gazette may remit any fees charged in respect of a registered cooperative society including Court fee. 7. However, it may be pointed out that under the provisions of Section 44 of the Rajasthan Cooperative Societies Act, 1965, the State Government under the Notification issued in the Official Gazette may remit any fees charged in respect of a registered cooperative society including Court fee. A similar provision which is there in Section 44 of the Rajasthan Cooperative Societies Act, 1965 also existed in the Rajasthan Cooperative Societies Act, 1953 under Section 38 and the State Government in exercise of the powers conferred by Section 38 of the Rajasthan Cooperative Societies Act, 1953 had issued a Notification dated 26.7.1954 bearing No. F.25(2)III/Co-op./53 which was published in the Rajasthan Gazette dated 31.7.1954 exempting and remitting the Court fee payable on behalf of the Cooperative Societies registered under the Act. 8. By virtue of the Rajasthan Cooperative Societies Act, 1965 Section 153 sub-section (2) all the Notifications issued under the old Act which were not inconsistent with the provisions of the Act of 1965 have been saved. 9. In view of the above, the Notification dated 26.7.1954 published in the Rajasthan Gazette on 31.7.1954 was saved on account of sub-section (2) of Section 153 read with the enabling provisions of Section 44 of the Act of 1965 which contains similar provisions as contained in Section 38 of the repealed Act, i.e. the Rajasthan Cooperative Societies Act, 1953. 10. The above question also came up for consideration before the Division Bench of this Court in D.B. Special Appeal (Writ) No. 280/2007 decided on 3.4.2008 wherein it was specifically stated on behalf of the State by the learned Advocate General that. the Notification No. F.25(2)III/Co-op/53 dated 26.7.1954, which has been referred to above, in exercise of the powers conferred under Section 38 of the Act of 1953 still holds good. The Division Bench has held as follows:- "In view of the Notification No. F.25 (2)III/Co-op/53, it is manifest that in exercise of powers conferred by Section 38, Clause (b) of the Rajasthan Co-operative Societies Act, 1953 and in exercise of all other powers enabling them in this behalf, the Government of Rajasthan was pleased to remit all fees payable under the law of Court fees for the time being in force by or on behalf any Co-operative Society registered or deemed to be registered under the Rajasthan Co-operatives Societies Act, 1953. We are informed by the learned Advocate-General that this notification till date holds good as it has not been superseded by any other notification. In view of the reasons aforementioned and the statement made by the learned Advocate General, this appeal is allowed and the orders impugned are set aside." 11. In view of the above, there is no force in the submissions made by the learned counsel for the petitioner and the review petition deserves to be dismissed and is hereby dismissed. The stay application also stands dismissed.Review petition dismissed. *******