9911796707
TMI Blog1969 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the petitioner and respondents Nos. 4 to 9 were promoting. (A small portion, Rs. 240, was for some other fee, but since the petitioner does not want that to be treated on a different footing, that may be ignored). There was no question of the Registrar using his official authority either then or at any future time for compelling the payment. There was no refusal on his part to perform the services for which the fee was paid. Indeed it was the petitioner who, after the papers had been returned to him after scrutiny for the rectification of certain defects, that decided not to proceed with the matter, whether for reasons within or beyond his control is of no consequence. There is no provision in the Companies Act, or in the rules or regul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Rural Sales Tax Officer [1961] KLJ 1336 and State of Kerala v. Aluminium Industries Ltd. [1965] KLT 517 (SC); [1965] KLJ 520, in appeal therefrom, cited at the bar, where such jurisdiction was exercised. Nor are we satisfied that the petitioner has any case on the merits. Section 611 of the Companies Act says : "In respect of the several matters mentioned in Schedule X, there shall, subject to the limitations imposed by that Schedule, be paid to the Registrar the several fees therein specified." And item 2 of Schedule X specifies the fee payable "for registration of a company whose nominal share capital exceeds Rs. 20,000". Both the terms, "in respect of" and "for", are terms of wide import and do not in the leas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Companies Act, is payable on the presentation for registration of the documents specified in sub-section (1) of section 33 of that Act. That would only be in keeping with the general scheme by which all statutory fees are invariably made payable before the commencement of the services for which they are intended. The petitioner's case is that he has not been rendered the services for which he paid the fee and that therefore he is entitled to get back the fee. But the Registrar never refused the services ; in fact, he has already rendered part of the services ; and if the services have not been completed it is only because the petitioner does not want them. The Registrar is, and has been, ready to perform the services for which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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