It is visible from Section 149, CPC that it an exception to the command delineated under Sections 4 and 6 of the Court Fees Act, 1870 (“Court Fees Act”). The exercise of discretion by the Court at any stage is, as a general rule, expected to be exercised in favour of the litigant on presenting plausible reasons which may include bona fide mistake in the calculation of the court fee; unavailability of the court fee stamps; or any other good cause or circumstances beyond control, for allowing time to make up the deficiency of court fee stamps on a case to case basis, and the said discretion can only be exercised where the Court is satisfied that sufficient grounds are made out for nonpayment of the court fee in the first instance. The provisions depicted under Order VII, Rule 11 and Section 149, CPC have to be read collectively. Without further consideration, the Court cannot dismiss the suit or appeal without determining the insufficiency of court fee and then allowing a timespan for making the deficiency good. By the looks of it, Section 149 reckons the ratification of time for the payment of court fee in the beginning, while Section 148 is germane to the enlargement of time for the compliance of any act for which any period is fixed or granted by the Court as allowed by the CPC, and the Court in its discretion may enlarge such period from time to time, despite the fact that the period originally fixed or granted has expired. The procedure is simply a mechanism and structure with the objective to facilitate and accelerate and the rules framed in the Code are for the advancement of justice.

2024 SCMR 1059 – 2023 SCP 368