STATE OF BOMBAY vs SUPREME GENERAL FILMS EXCHANGE LTD.(with connected appeal)

The Supreme Court ruled that the court fees payable on memoranda of appeal must be determined according to the law in force at the date of filing of the suits, not the date of filing of the appeals, as the amendments to the Court Fees Act, 1870, made by the Court Fees (Bombay Amendment) Act, 1954, did not have retrospective effect. The Court emphasized that any change imposing a new restriction or onerous condition on the right of appeal is substantive and cannot be applied retrospectively unless explicitly stated. The decision followed precedents including Hoosein Kasam Dada (India) Ltd. v. The State of Madhya Pradesh and Garikapatti Veerayya v. N. Subbiah Choudhuyy, while distinguishing Mohri Kunway v. Keshri Chand.