SAHADEV SINGH RAJESHWAR SINGH Vs. PUNJAB STATE

JUDGEMENT

(1.) BASING himself on Ganesh Das v. Khanthu, AIR 1935 Lah 448 (A), Mr. Sarv Mittar Sikri urges that on the memorandum of appeal ad valorem court-fee is leviable.

(2.) SECTION 26 (2) of the Land Acquisition Act, 1894, provides that every award given under the act shall be deemed to be a decree and the statement of the grounds of every such award a judgment within the meaning of Section 2, Clause (2 ). and Section 2, Clause (9), respectively of the Code Of Civil Procedure. 1908.

(3.) MR. Hans Raj Sodhi maintains that the memorandum of appeal was liable to a court-fee of Rs. 4 under Article 11 of Schedule of the Court-fees Act. ' For authority on this point reference is made to Punjab Province v. Dhian Singh,' 1955-57 Pun LR 14 (B ).