AMARA ESWARAMMA Vs. MAKKAM SEETHAMMA

JUDGEMENT

(1.) Rao, C.J.(1) I agree.Viswanatha Sastri, J.

(2.) I too agree.Bhimasankaram, J.

(3.) The question propounded for determination by this Full Bench relates to the amount of the proper court-fee payable on a Memorandum of Second Appeal. The plaintiffs are the appellants in the Second Appeal. They filed O. S. No. 240/1952 on the file of the District Munsifs Court. Nellore, for recovery of possession of the plaint schedule properties consisting of five items. On the plaint, they paid a court-fee of Rs. 164-15-0 ad valorem on the market value of thesaid items. The suit was decreed, and the defendant, who preferred an appeal to the Sub Court, Nellore, paid the same court-fee.The lower Appellate Court reversed the decree of the trial Court and dismissed the suit on 9.8.1954. Pending that appeal on 12.4.1954, the Government of Andhra issued a Notification by its G. O. No. 367 under Ss. 2 and 3, Suits Valuation Act, 1887 (Central Act 7 of 1887) making rules for the determination of the value of the land for purposes of jurisdiction in suits for possession of land mentioned in para. (v) of S. 7, Court-fees Act, 1870 (Central Act 7 of 1870). Rule 2 thereof provided for the valuation of different kinds of land, such as ryotwari land, inam land and other kinds of lands situate in different kinds of estates as defined. in the Madras Estates Land Act and house sites.This notification was superseded by G. O. No. 961 dated 8.9.1954, whereby in exercise of their powers under S. 3, Suits Valuation Act, 1887, the Government provided that for R. 2 in the prior notification (i.e., in G. O. No. 367) the following rule shall be substituted :