BALJIT SINGH Vs. T RANJIT SINGH

JUDGEMENT

(1.) THIS is a tax reference made by the Taxing Officer of this Court relating to payment of courtfee on the memo of appeal filed hi Fkst Appeal No. 9 of 1969.

(2.) THE plaintiff filed a suit for spe cific performance of the contract which was decreed by the trial Court on payment of Rs. 2, 55, 000 as sale consideration and the defendant-respondent was required to execute a sale deed on the terms embodied in the draft sale deed submitted on behalf of the defendant. Some of these terms were opposed on behalf of the plaintiff who alleg ed that it was not necessary, nor was it legally permissible to incorporate those terms in the sale deed. The objection of the plaintiff was, however, overruled by the trial Court and the draft sale deed submit ted by the defendant including the disputed clauses, was approved by that court.

(3.) IT was contended on behalf of the plaintiff-appellant that the subject-mat ter of this appeal was incapable of valua tion and, as such he paid the fixed court-fee of Rs. 200 as prescribed by Article 17 (vii) (d) of Schedule II of Court-fees Act as amended in its application to this State. The Stamp Reporter and the Taxing Officer were however, of opinion that since the appeal arose out of a suit for specific per formance of the contract the appeal should have been valued in the same manner in Which the suit had been valued and valorem court-fee should have been paid on that valuation. It may be stated, for the purposes of jurisdiction the appellant has valued the appeal at Rs. 2, 55, 000 but the appellant disputes his liability to payad Valorem court-fee on this amount.