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1962 (2) TMI 107

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..... idating Act, the Kerala Act X of 1960 (which will be referred to as the New Act), has been passed with the assent of the President on July 27, 1960, published in the Kerala Gazette on July 30, 1960, and brought into force on February 1, 1962, by a notification in the Gazette dated January 19, 1962. The new Act has mostly adopted the provisions of the Madras Act which prescribed a higher scale of court-fees in most matters than the Travancore-Cochin Act. On February 12, 1962, Shri T. S. Krishnamoorthy Iyer filed a Vakalath for the respondents in S. A. No. 856 of 1961, paying court-fee thereon under the repealed Travancore-Cochin Act II of 1125. The Office came to note that on fresh Vakalaths in pending cases some Advocates paid court-fee  .....

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..... and the rules made thereunder. The word 'proceedings' presents little difficulty. Though the word is not defined in the Act, it finds definition in the Civil Rules of Practice, both of Travancore-Cochin and of Madras alike, to include 'all documents presented to or filed in Court by any party or commissioner or other officer of court other than the documents produced as evidence' and that is the accepted connotation of the word in legal parlance. The documents like Vakalaths, Miscellaneous Petitions, Copy Applications etc., in regard to which the reference is made must therefore be held 'proceedings' within the meaning of the above Section. But, the question is whether they do come within the purview of the .....

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..... al meaning, the general words are redundant in part. The rule accomplishes the purpose of giving effect to both the particular and the general words, by treating the particular words as indicating the class, and the general words as extending the provisions of the statute to everything embraced in that class, though not specifically named by the particular words. Lopez L.J., made no distinction between the doctrines of noscitur a sociis and ejusdem generis, and observed in Smelting Company of Australia v. The Commissioner of Inland Revenue (1897, 1 Q. B. 175, 181): I think the proper way of construing those words is to apply to them what is known as the ejusdem generis doctrine, or, as it is sometimes expressed, the doctrine nosci .....

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..... gment and decree in a Civil Revision Petition disposed of long before the commencement of the Act was held to be a proceeding 'otherwise arising from' the suit instituted before the Act liable to be taxed under the old Act only, it was observed therein : The proceeding that may otherwise arise from a suit and proceeding need not therefore be in the nature of an appeal or revision, as there are several other matters which arise out of a suit and proceeding or appeal or revision instituted before the commencement of the Act. Statute law, like case law, often evinces a particular respect for precedents. Via trita via tuta (the trodden path is the safe path) is a principle very often observed in both the fields. The legislatu .....

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