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Issues:
1. Determination of proper court fee payable on the plaint in a suit for declaration of ownership of properties. 2. Interpretation of Section 7(iv-A) of the Court-Fees Act by the U.P. State Legislature. 3. Whether a decree for declaration of title to money or property falls under the category of a decree for money or property. 4. Clarification on whether a decree in invitum is considered an instrument securing money or property. 5. Assessment of the relief for declaration as a genuine claim or a subterfuge to conceal the true claim. 6. Observations on the delay in litigation proceedings and the responsibility for the delay. Analysis: 1. The case involved a suit filed by Ram Krishan Burman against the heirs of Radhey Lal, claiming ownership of properties left by Dhan Devi. The issue arose regarding the proper court fee payable on the plaint valued at Rs. 5,99,503/6/3. The Inspector of Stamps opined that the case fell under Section 7(iv-A) of the Court-Fees Act, requiring a court fee of Rs. 3,528/8/-. The Civil Judge ordered the plaintiff to amend the plaint and pay the remaining court fee. 2. The plaintiff appealed to the High Court of Allahabad, which ruled in favor of the plaintiff, stating that the court fee paid was proper and did not fall under Section 7(iv-A). The State of U.P. appealed to the Supreme Court challenging this decision, leading to a detailed analysis of the relevant legal provisions. 3. The interpretation of Section 7(iv-A) was crucial in determining the nature of the decree sought by the plaintiff. The Court examined the language of the provision and rejected the State's contention that a decree concerning title to money or property falls under the category of a decree for money or property. The Court clarified that a decree for declaration of title does not amount to a decree for money or property but is distinct from it. 4. The Court further addressed the argument regarding whether a decree in invitum constitutes an instrument securing money or property. It distinguished between a consent decree and a decree in invitum, emphasizing that the latter is a formal adjudication by the Court and does not secure money or property. The High Court's decision on the proper court fee was upheld based on this analysis. 5. The Court dismissed the State's claim that the relief for declaration was a subterfuge, highlighting the importance of securing recognition of rights through a declaration of title. The genuine nature of the claim for declaration was affirmed, and the Court rejected the State's argument regarding the true purport of the claim. 6. Finally, the Court expressed concern over the prolonged litigation process lasting 13 years due to the State's rigid stance on the court fee issue. The Court urged expedited proceedings in the trial court to resolve the suit promptly. The State was directed to bear the costs of the original plaintiff's heirs in the appeal.
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