(1.) This matter has come before me in the following circumstances:
(2.) A memorandum of appeal was filed on a Court-fee stamp of Rs. 10. The officer, whose duty it was to see that the proper fee was paid, reported that there was a deficiency of Rs. 130.
(3.) This report of his was contested on behalf of the appellant, and this difference having arisen the matter was placed before the Taxing: Officer.