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Interpretation of Section 87(2) of the Kerala Act X of 1960 regarding court fees on proceedings arising from suits instituted before the commencement of the Act. Analysis: The judgment deals with the issue of whether court fees on proceedings like Vakalaths, Miscellaneous Petitions, and Copy Applications filed after the commencement of the Kerala Act X of 1960 in appeals from suits instituted before the Act should be taxed under the old Acts or the new Act. The interpretation revolves around Section 87(2) of the new Act, which states that all proceedings arising from suits instituted before the new Act's commencement shall be governed by the provisions of the old Acts. The term "proceedings" includes documents presented to the court by parties or officers. The question arises whether these documents fall under the expression "otherwise arising therefrom" in the Section. The judgment delves into legal doctrines like noscitur a sociis and ejusdem generis to interpret the legislative intent behind the phrase "otherwise arising therefrom." These doctrines guide in understanding the association of words in a statute to determine the scope of general words following specific ones. The court emphasizes that these doctrines should not render any part of the enactment meaningless or redundant. The judgment cites precedents and legal principles to support the interpretation of the phrase in question. The court also refers to a previous ruling in Ganga Naicken v. Sundaram Ayyar to support the argument that the expression "otherwise arising therefrom" should not be limited to appeals or revisions but can encompass various matters related to suits or proceedings instituted before the Act. The judgment highlights the importance of legislative language consistency and judicial interpretation in understanding the intent behind statutory provisions. Ultimately, the court concludes that all proceedings like Vakalaths, Miscellaneous Petitions, and Copy Applications in appeals from suits instituted before the commencement of the Kerala Act X of 1960 should be taxed under the old Acts, either the Travancore-Cochin Court Fees Act II of 1125 or the Madras Act XIV of 1955. The new Act's application is limited to proceedings arising from suits instituted after February 1, 1962, aligning with the legislative intent and previous judicial interpretations. In summary, the judgment provides a detailed analysis of the interpretation of Section 87(2) of the Kerala Act X of 1960 regarding court fees on proceedings arising from suits instituted before the Act, emphasizing legal doctrines, precedents, and legislative intent to arrive at a conclusive answer to the reference made.
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