SHARFUDDIN Vs. MKHADIM ALI KHAN

JUDGEMENT

(1.) This is a reference by the taxink officer on the question of valuation of First Appeal No. 312 of 1933. The question which has been referred is: Is it open to an appellant-defendant in a suit for accounts, against whom a final decree for a definite amount has been passed, to value his appeal, under Section 7, Clause (iv)(f), Court-fees Act, arbitrarily for an amount less than the amount decreed against him?

(2.) The appeal is brought by a defendant. There was a suit for accounts and dissolution of partnership in which the lower Court has decreed the claim for the plaintiff amounting to Rupees 10,000, with costs and pending and future interest at eight annas per cent per mensem. The plaintiff was to file the necessary court- fee. The defendant has appealed asking for the relief: That this Hon ble Court will be pleased to set aside the decree of the Court below and to pass a decree in favour of the appellant for such sum or sums as may be found due to him on legal and proper accounting or grant such other and further relief as it may deem fit. The value of the appeal is Rs. 1,000. The court-fee paid is Rs. 107-8-0.

(3.) On this appeal the office noted that the stamp was sufficient according to the valuation, and a Bench of this Court ordered: Subject to any objection as to the amount of court-fees paid, let notice go.