The High Court Of Judicature At Madras vs M. C. Subramaniam on 17 February, 2021
19. Court Fees Act is a taxing statute and has to be
construed strictly and benefit of any ambiguity if any
has to go in favour of the party and not to the state.”
(emphasis supplied)
The view taken in both Kamalamma (supra) and J.K.
Forgings (supra) has been subsequently relied upon by the Delhi
High Court in Inderjeet Kaur Raina v. Harvinder Kaur Anand,
2018 SCC OnLine Del 6557.