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TMI Blog2015 (9) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... te Government Held that:- Order was passed by High Court i.e. more than 11 years ago. It appears that till date no remedial steps are taken even when the High Court directed that the copy of the said order be sent to the Chief Secretary to the State for perusal and follow up action. In these circumstances, we have inquired from the learned counsel appearing for the State of Kerala as to whether any decision was taken on the aforesaid recommendation of the High Court. Learned counsel wants sometime to seek instructions. Insofar as main issue is concerned, we have heard the learned counsel for the parties for sometime. However, in order to have holistic view in the matter, we would also like to know the steps that are taken by the State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch appeals as per Section 52. The State Legislature thereafter amended the aforesaid Act, 1959 by amendment Act of 2003 and inserted Section 52A therein which was passed on 6.3.2003. In fact, before that an ordinance was promulgated on 26.10.2002 which was replaced by the aforesaid Amendment Act. The Act categorically provided that Section 52A is deemed to have come into force on 26.10.2002. As per the amended provisions viz. Section 52A of the Act, 1959, the fee on memorandum of appeals against the order of Income Tax Appellate Tribunal or Wealth Tax Appellate Tribunal is to be paid at the rates specified in sub-item(c) of item (iii) of Article 3 of Schedule II. Sub-item(c) of item (iii) of Article 3 of Schedule II reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court is to be tested, another aspect is highlighted by the High Court in the concluding paras of the judgment. It has noticed that court fee which is payable @1% is on the 'assessed income' i.e income which was assessed by the Adjudicating Officer/Assessing Officer meaning thereby the fee is not to be paid on the amount which is the subject matter of the appeal. In this behalf, the High Court has given the illustration namely where the income is assessed by the Assessing Officer in the sum of ₹ 10 lakhs but the dispute is only in respect of some addition to the tune of ₹ 10,000/-, as per the aforesaid provisions the court fees have to be calculated on ₹ 10 lakhs which seems to be an absurd situation. Follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, who has been specially requested by the court for assistance. 32. Before parting with the matter, we would like to pint out something about legislative draftsmanship in enacting Section 52A and Schedule II Article 3 item (iii) sub-item (c) particularly to the Schedule portion inserted by the Kerala Court Fees and Suits Valuation (Amendment) Act, 2003. Section 52A provided for the court fee payable on the memorandum of appeal filed before the High Court against orders of the Income Tax Appellate Tribunal under the Income Tax Act and the Wealth Tax Act. Under the Income Tax Act, tax is on the total income assessed whereas under the Wealth Tax Act tax is on the net wealth assessed. Schedule II Article 3, item (iii) sub-item(C) though r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal against penalty orders where huge stakes are involved, sub-clauses (C)(b) and (a) of sub-item (C) of item (iii) of Article 3 of Schedule II is to be made applicable or irrespective of the reliefs sought, a fixed court fee of ₹ 500/- under sub-clause (d) of sub-item (c) of item (iii) of Article 3 of Schedule II alone need be paid? There are all matters which required urgent attention of the State Government and if it is considered necessary appropriate amendment has to be made urgently to make the provision beyond any doubt. Now that the State legislature by inserting section 73A by the Amendment Act 2003 exempted State and its Officers from the payment of Court fees in official matters whether such a treatment can be extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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