Hitendra Singh and Others vs Maharajadhiraj of Darbhanga

This is a petition for the issue of a certificate by this Court for the refund of Rs. 2,427-8, paid as Court-fee on a Memorandum of Appeal filed before this Court.

The petitioners filed a suit on the 24th July 1918, paying a Court-fee of Rs. 572-8. They lost the case in the trial Court and appealed to this Court, paying again the same Court-fee as had been paid on the plaint. The matter wag reported by the Stamp Reporter to the Taxing Officer and the Taxing Officer decided that the Court-fee due on the Memorandum of Appeal was Rs. 3,000, and the petitioners accordingly paid the deficit.

When the appeal came before a Bench of this Court the matter of the Court-fee payable on the plaint was considered and it was decided that that Court-fee of Rs. 572-8 was sufficient.

It is now claimed that by reason of the decision of a Bench of this Court the petitioners are entitled to a refund of Rs. 2,427-8.

It has been settled by this Court in a series of decisions, namely, Babu Ram Sekhar Prasad Singh and Others Vs. Sheonandan Dubey and Others, and Sheopujan Rai Vs. Kesho Prasad Singh, ; as well as in the case of Ram Sumran Prasad v. Gobind Das (in the matter of an application in First Appeal No. 189 of 1922); that in a case like this, this Court has no power or jurisdiction to interfere with the order passed by the Taxing Officer which is final and against which there is no power of appeal, review or revision. These cases conclude the matter and prevent us from interfering or in any way holding that the decision of the Taxing Officer was incorrect, and his decision must stand. We have, therefore, no power to order a refund of the Rs. 2,427-8.

The petitioners are entitled to some sympathy owing to the difference in the decision between the two authorities and the best that they can do is to move the Board of Revenue to grant a refund or some alleviation in the matter.

The application is rejected.