THE VISHNU PRATAP SUGAR WORKS (P) LTD. vs THE CHIEF INSPECTOR OF STAMPS, U.P.

The Supreme Court ruled that the court fees payable on a plaint seeking an injunction against the State of U.P. for the recovery of sugarcane cess and purchase tax were governed by clause (b) of subsection (iv-B) of Section 7 of the Court Fees Act, 1870. The Court held that the plaint did not seek a declaration that the Acts were void, but rather assumed their invalidity, thus not falling under clause (a) of subsection (iv-A). The High Court's reversal of the trial Court's decision was set aside, affirming the trial Court's position on court fees.