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Legal Benefit Fund Payable on Co-operative Tribunal Appeals Under Section 76: Kerala HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 8372
Case Name
Johnson Scaria Vs Angamally Service Co-Operative Bank Ltd. (Kerala High Court)
Date of Judgement/Order
Only available for paid members
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Johnson Scaria Vs Angamally Service Co-Operative Bank Ltd. (Kerala High Court)

The Kerala High Court considered whether the petitioners were liable to pay the Legal Benefit Fund on appeals and revision petitions filed before the Kerala Co-operative Tribunal under the Kerala Co-operative Societies Act, 1969. The Court observed that Section 76 of the Kerala Court Fees and Suits Valuation Act, 1959 provides for the Legal Benefit Fund in the form of an additional court fee. The principal issue was whether the petitioners could avoid payment of this additional court fee while prosecuting their appeals and revision petitions before the Tribunal.

The Court held that the issue was directly covered by the binding Division Bench judgment in Chackolas Spinning & Weaving Mills Ltd. v. State of Kerala, which had upheld the constitutional validity of the provisions imposing liability to pay the additional court fee towards the Legal Benefit Fund.

Referring to the Division Bench decision, the Court noted that Section 76(1) authorises the State Government to levy an additional court fee on appeals or revisions before tribunals or appellate authorities, other than civil and criminal courts, at a prescribed rate depending on whether the dispute is capable of valuation. The proceeds of the additional court fee, together with a specified portion of the court fee collected on mukhtarnama or vakalathnama, are credited to the Legal Benefit Fund constituted under Section 76(2). Under Section 76(3), the Fund is to be utilised for providing efficient legal services to the people of the State and for social security measures for the legal profession, while Section 76(4) empowers the Government to frame rules for these purposes.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
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