C.G. GHANSHAMDAS & ORS. vs COLLECTOR OF MADRAS

The Supreme Court held that the appeal filed under Section 11 of the Requisitioning Act falls under Section 51 of the Tamil Nadu Court Fees and Suits Valuation Act, 1955, requiring court fees to be paid on an ad valorem basis. The Court clarified that the residuary Article 3(iii)(A)(1)(a) of Schedule II is not applicable as the requisition does not constitute an acquisition of property. The appeal was dismissed, affirming the High Court's decision regarding the computation of court fees.