Kerala Court Fees and Suits Valuation Act, 1959

The petitioners challenged the demand for court fees on appeals filed under Section 260A of the Income Tax Act, 1961, arguing that the right of appeal vested on the date of assessment (or the date the demand was negatived) and that the amendment inserting Section 52A in the Kerala Court Fees and Suits Valuation Act, 19…

Satheedevi owned a 9.98‑acre rubber plantation and had executed a power of attorney in favour of her daughter, who later sold the land to her husband by a registered sale deed. Satheedevi filed a suit for cancellation of that sale deed, stating the property value as Rs 7 lakhs and paying court fees accordingly. The tri…

Cardamom Marketing Corporation and another, registered dealers under the Kerala General Sales Tax Act and Kerala Value Added Tax Act, challenged a 2002 government notification that levied an additional court fee on appeals and revisions before tribunals, directing the proceeds to the Kerala Legal Benefit Fund. They arg…