Law Notes

Suits for Accounts and Dissolution of Partnership (Sections 33 & 34 of The Rajasthan Court Fees and Suits Valuation Act, 1961)

Sections 33 and 34 of The Rajasthan Court Fees and Suits Valuation Act, 1961, regulate court fees on suits for accounts and suits on dissolution of partnership in Rajasthan, India. Section 33 is concerned with suits for accounts, correlating fees to the amount probably found due or a fixed scale, to provide flexibility. Section 34 refers to dissolution of partnerships, assessing fees in accordance with the value of partnership property or relief claimed. These sections ensure fairness and accessibility in resolving business and financial disputes, with a clear fee structure for court proceedings.

Legal Maestros March 15, 2025 2 min read

Suits for Accounts (Section 33)

A suit for accounts is instituted where a person desires to close accounts with another. The court fee of such a suit varies with the amount specified in the plaint. If, at any time during the course of the proceedings in court, it is discovered that the real amount due is greater than the amount originally specified, the plaintiff is required to pay the additional court fee. In case the plaintiff does not pay the extra fee, the decree will only be up to the sum that has already been paid in the court fee.

For example, if a person files a suit for accounts claiming ₹50,000, but the court finds that the correct amount is ₹80,000, the plaintiff must pay the fee for the additional ₹30,000 before the final decree is passed. If the defendant is found to be entitled to receive money instead, they must also pay the required fee before the court issues a decree in their favor.

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Suits for Dissolution of Partnership (Section 34)

Where the partners desire to wind up a business and share the assets, a suit for the dissolution of the partnership and accounts can be filed. The court fee depends upon the estimated value of the share of the plaintiff in the partnership as set forth in the plaint. If the court discovers that the share’s actual value is greater, the plaintiff shall pay the additional court fee either before the passing of the final decree or prior to receiving the share of assets.

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For instance, if a plaintiff alleges that their portion in the partnership is ₹1,00,000, but the court fixes it at ₹1,50,000, the plaintiff will have to pay the additional fee for the remaining ₹50,000 before they are handed over their rightful amount. Likewise, if a defendant in a similar case is legally entitled to take money or property, they also have to pay the applicable court fee before the court grants them their entitlement.

These parts make sure that court charges are reasonably levied according to the real monetary interests at stake in such cases.