2001 (10) TMI 1117 - HC - VAT and Sales Tax

Issues:
1. Suit for recovery of a sum and delivery of ST 1 forms.
2. Legality of judgments of the trial court and Additional District Judge.
3. Power and jurisdiction of the trial court in permitting the plaintiff to maintain the suit without paying full court fee.
4. Reliance on Court Fees Act and Civil Procedure Code.
5. Validity of court fee payment by the plaintiff.
6. Error in relying on unproved documents.
7. Claiming costs of notice and interest.
8. Legitimacy of expenses incurred in claim recovery.
9. Existence of substantial question of law for consideration.
10. Correctness of trial court and appellate court judgments.

Analysis:

1. The judgment pertains to a suit filed by the respondent for recovery of a sum and delivery of ST 1 forms, which was decreed by both the trial court and the Additional District Judge. The petitioner contested the suit on various grounds, but the courts found no merit in the defense put forth.

2. The impugned order is challenged mainly on the ground of legal untenability of the judgments of the lower courts. The issue raised concerns the power and jurisdiction of the trial court in allowing the plaintiff to maintain the suit without paying the full court fee, specifically related to the second claim regarding the ST 1 forms or payment of sales tax at a certain rate.

3. The appellant argues that the provisions of the Court Fees Act and the Civil Procedure Code are mandatory, and the trial court erred in entertaining the suit with insufficient court fee payment. Reference is made to a previous court judgment to support the contention that court fee payment is mandatory before proceeding with the suit.

4. The court distinguishes the present case from the referenced judgment, noting that the plaintiff had paid the requisite court fee on the claimed amount and had undertaken to pay the fee on the second claim if necessary. The trial court directed the plaintiff to pay the balance amount decreed within a month, which the court deems permissible.

5. The appellant's contention regarding the plaintiff's failure to pay the deficient court fee within the stipulated period is dismissed. The court finds no fault with the trial court's order in this regard.

6. It is argued that the trial court and the appellate court erred in relying on certain unproved documents. However, the court finds that this contention cannot be upheld and that it is a factual finding not within the scope of a second appeal.

7. The judgment addresses the allowance of certain claims for costs of notice and interest, deeming it legitimate for a plaintiff to claim expenses incurred in connection with claim recovery.

8. Upon considering the entirety of the matter, the court concludes that no substantial question of law necessitates consideration. The judgments of the trial court and the first appellate court are deemed sound in reasoning and correct in law and fact, leading to the dismissal of the appeal.

9. The petition is ultimately dismissed, with no interference deemed necessary in the judgments of the lower courts.

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