6. Judges have at times been led into difficulty owing to the provisions of Section 19 (iii) of the Court-Fees Act. Their attention is drawn to the fact that the only provision in the Court-Fees Act making written statements liable to tax is Article 1 of Schedule I, which makes written statements pleading a set off or counter claim taxable. The act being a fiscal enactment will be interpreted in favour of the subject. Section 19 (iii) of the Act will not exempt from liability written statements pleading a set off or counter claim even though it be called for by the Court. On the other hand, it will not render other written statements liable whether called for by the Court or not.
