(1.) On 5 September 1988, L. Mangu Lal and L. Raja Ram, who are the respondents in this appeal, instituted a suit against Sheikh Ghalib Rasool and Mr. Zahoor Jahan Begam, the appellants, in the Court of the Civil Judge of Saharanpur, for rendition of accounts of a partnership, which had been dissolved in the year 1935, and for recovery of such amount as might be found due to them. The plaintiffs valued the suit at Rs. 130 and stated in their plaint that if any sum in excess of Rs. 130 would be found due, they would pay additional court-fee on that sum at the time of the execution of the decree. In their written statement, filed on 15 February 1939, the defendants urged that, on accounts being taken, the plaintiffs would be found liable to pay a sum of money to them. On 27 May 1942, a preliminary decree was passed and a commissioner was appointed to examine the accounts. The commissioner examined the accounts and reported that no amount was due to the plaintiffs from the defendants; but the defendants were entitled to recover Rs. 12,224-5-9 from the plaintiffs. The plaintiffs filed objections to the commissioner's report; and the trial Court found that nothing was due to either party from the other. Accordingly, a final decree dismissing the suit was passed on 19 August 1943.
(2.) The plaintiffs submitted to the decree; but on 28 September 1943, the defendants preferred an appeal against the final decree to the District Judge of Saharanpur. Their prayer was that the decree of the trial Court be set aside and "a correct decree in view of the report of the commissioner be passed." They valued the appeal at Rs. 130. The valuation was impugned by the plaintiffs, who averred that the appeal ought to have been valued at Rs. 12,224-5-9 and an ad valorem court-fee paid thereon. The learned District Judge upheld the plaintiffs objection and ordered the defendants to pay court-fee on Rs. 12,224-5-9.
(3.) The defendants have filed this appeal, under Section 6A, Court-fees Act (VII