(1.) A court fee question in a second appeal comes up before us on reference by a learned single Judge. The plaintiff is the second appellant. The suit was for recovery of money due on a promissory note executed by the defendant. Defendant admitted execution but contended that it was not supported by consideration. The Trial Court negatived the contention and decreed the suit. In appeal by the defendant, the appellate Court accepted the defence plea and dismissed the suit. Hence this second appeal.
(2.) In the second appeal court fee was paid only on the promissory note amount with interest till date of the suit. Court fee was not paid for the interest accrued after the institution of the suit. The appellant's case is that Explanation (3) to S.52 of the Court Fees Act does not apply in this case because he is not questioning the award of interest and is not seeking to avoid it. The office objected stating that the plaintiff had claimed future interest in the suit and hence the subject matter of the second appeal should be deemed to include future interest also. The taxing officer referred the case to the Court for hearing as the appellant's counsel wanted the matter to be decided by the Court.
(3.) Explanation (3) to S.52 of the Court Fees Act reads as follows: