Ad valorem Court Fees on Appeal under Section 54 Land Acquisition Act
Judgment 31.7.2026 of the Supreme Court of India in Civil Appeal No.3454 of 2019 of Tehri Hydro Development Corporation Ltd Vs. S.P. Singh and others
Court Fees on Decreetal Amount
The appellant filed appeal against the judgment of the Reference Court partly allowing the statutory benefits of the Land Acquisition Act and rejected the claim for enhancement of compensation.
The appellant filed appeal and paid fixed court fee of Rs.10 on the ground that the appellant did not involve any challenge to the determination of compensation.
The short but important question that arises for consideration is whether an appeal under Section 54 of the Act challenging only the statutory benefits awarded under Sections 23(1-A), 23(2) and 28 of the Act, attracts ad valorem court fee under Section 8 of the Court Fees Act, or whether payment of a fixed court fee would suffice.
t the award passed by the Reference Court is a decree and that an appeal under Section 54 challenging such decree attracts Section 8 of the Court Fees Act. The Court further held that where the acquiring authority seeks to avoid the enhanced compensation awarded by the Reference Court, it is liable to pay ad valorem court fee computed on the amount sought to be avoided.
