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Documents citing P.A. Sundara Aiyar vs The Board Of Commissioners For Hindu ... on 11 December, 1928

In Re: Bendapudi Venkataratnam And Ors. vs Unknown on 24 March, 1941

Sundara Aiyar v. Commissioners, Hindu Religious Endowments Board, Madras (1928) 56 M.L.J. 373 : I.L.R. 52 Mad. 388, is one of a number of cases which have been quoted before us under the Madras Hindu Religious Endowments Act. It seems to us that these decisions have no direct bearing on the point which we have to decide. Granted that when it is laid down that an order shall result in a certain procedure the whole of that procedure will be applicable including the law of limitation and the law relating to appeals, it does not necessarily follow that a fiscal statute such as the Court-Fees Act shall be applied as if the order under appeal were that which it is expressly not. If in fact the declaration under Rule 7 were a decree, it would be unnecessary to enact Rule 9 which provides that it shall be appealable as if it were a decree. The rules proceed on the basis that there is a mere application resulting in a declaratory order which is not a decree, but which for purposes of appeal is to be treated as if it were a decree. It is contended that if this order is to be treated for purposes of appeal as if it were a decree, it must necessarily attract the provisions of the Court-Fees Act for appeals from decrees. We are unable to accept this contention in the absence of any specific provision in the rules attracting the provisions of the Court-Fees Act governing appeals from decrees. The Court-Fees Act being a fiscal statute, we cannot in the presence of an ambiguity guess at the meaning of the authority which enacts the rules and draw from the presumed intentions of that authority an inference which is adverse to the party who has to pay the tax. Article 17-A applies in terms to a plaint or memorandum of appeal in a suit. We are not concerned with a memorandum of appeal in a suit. We are concerned with a memorandum of appeal in an application, the , order in which is made appealable as if it were a decree. It seems to us that Article 11 of Schedule II directly covers an appeal of this kind. Article 11 applies to a memorandum of appeal when the appeal is from an order inclusive of an order determining any question under Section 47 or Section 144 of the Code of Civil Procedure.
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