Ad Valorem Court Fee Mandatory for Appeals Challenging Statutory Benefits in Land Acquisition
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Case: TEHRI HYDRO DEVELOPMENT CORPORATION LTD. v. S.P. SINGH
Court: Supreme Court of India
Date: 31-07-2026
Law: Code of Civil Procedure, Land Acquisition Act, Interpretation of Statutes.
Highlights of the Judgment:
- Interpretation of Section 8 of the Court Fees Act, 1870 regarding appeals against land acquisition compensation awards.
- Classification of solatium, additional amount, and statutory interest as integral, inseparable components of compensation.
- Applicability of ad valorem court fee when an appeal exclusively challenges statutory benefits under the Land Acquisition Act, 1894.
- Reaffirmation that an award under Section 26 of the 1894 Act constitutes a decree under the Code of Civil Procedure, 1908.
- Judicial principles barring the supply of casus omissus and rule against estoppel in fiscal statutory interpretation.
- Mandate to provide litigants a reasonable opportunity to rectify court fee deficiencies before rejecting proceedings.