(1.) This unfortunate case has had a very chequered history in this Court and, though it was filed as far back as 1940, even a preliminary question about the proper court-fee payable on the memorandum of appeal remains undecided.
(2.) The plaintiffs filed a suit for declaration that a sale-deed dated 6-7-1921, executed by Mt. Aliman and Niazan, mothers and certificated guardians of the plaintiffs, was null and void as against the plaintiffs and claimed possession and mesne profits. The main ground was that the certificated guardians of the minors had not obtained the sanction of the Court before transferring the property. The suit was filed in forma pauperis and it was decreed on condition of the plaintiffs' paying to the defendant Rs. 344-12-0 out of which a sum of Rs. 128-12-0 was to be credited to Government on account of the court-fees payable on the plaint. The defendant filed an appeal in the lower appellate Court and he paid a court-fee of Rs. 15 in respect of the relief for declaration and an ad valorem court-fee of Rs. 9-12-0 on the amount of Rs. 128-12-0 which was made payable to the Government out of the sum of Rs. 344-12-0 awarded to the defendant-appellant under the decree.
(3.) There was an objection raised to the amount of court-fees paid by the defendant-appellant in the lower appellate Court. The lower appellate Court made a reference to this Court which was decided by a Bench on 20-12-1945 (Misc. Case No. 238 of 1940). There is no dispute now about the court-fees payable in the lower appellate Court. The appeal failed and the defendant-appellant filed a second appeal here, which was valued at Rs. 1800 and a court-fee of Rs. 24-12-0 was paid on it. The Stamp Reporter made a report in 1942 and claimed that a further amount of Rs. 167-12-0 was due as deficiency. The report of the Stamp Reporter was put up before the Taxing Officer who was of the opinion that as the question relating to the amount of court-fee payable had come up before a Bench of this Court in the reference mentioned above, the question of the amount of the court-fee payable on the memorandum of the second appeal should be decided by the Taxing Judge. This reference was obviously under Section 5, Court-fees Act. The Taxing Judge before whom the case was put up on 28-4-1947, referred it for decision by a Division Bench. As a result of that reference, this matter has been put up before us today.