SYED M.FAZAL ALI,J.

(1) -THIS is an appeal by special leave against the judgment of the Single Judge of the Allahabad High court deciding a court fee matter in connection with the memorandum of appeal filed by the appellants before the Allahabad High court against a decree passed by the tribunal appointed under the Displaced Persons (Debts Adjustment) Act, 1951 - hereinafter referred to as the Act. The appellants had filed an application under S. 13 of the Act before the tribunal alleging that it was a partnership firm and claimed that an amount of Rs. 3,50,000.00 by way of refund of security deposits and a sum of Rs. 55,000.00 as commission was due from the respondents. The application was tried by the tribunal and the claim preferred by the appellants was ultimately dismissed by the tribunal by its decree dated 19/05/1965. Additional Civil Judge of Badaun was assigned as the tribunal under the aforesaid Act. The appellants then filed an appeal before the Allahabad High court with a nominal court fee of Rs. 5.00 but the Stamp Reporter of the High court was of the opinion that the appellants should have paid ad valorem court fees on the total claim preferred by the appellants before the tribunal which had been disallowed. The matter was taken up by the Taxing Officer, who, in view of the substantial importance of the point raised, made a reference to the Taxing Judge for deciding the court fee payable on the memorandum of appeal in the instant case. The plea of the appellants was that as the decision of the tribunal did not amount to a decree as contemplated by S. 2(2) of the Code of Civil Procedure, 1908, ad valorem court fees were not payable and the appellants were entitled to pay court fees as prescribed in Schedule II, Article II of the court Fees Act. The stand taken by the revenue was that as the present appeal was against a decree, the case of the appellants squarely fell within the ambit of S. 4 of the court Fees Act and therefore ad valorem court fees were payable under Schedule I, Article 1 of the court Fees Act. The matter was taken up by the Taxing Judge who went into the question of law raised before him and after considering some authorities, particularly those of the Allahabad High court, agreed with the Stamp Reporter and came to the conclusion that the appellants should pay ad valorem court fees under Schedule I, Article 1 of the court Fees Act. The Taxing Judge accordingly by his order dated October 11, 1965 directed the appellants, to make up the deficiency in the payment of the court fees. It was against this order that the appellants filed a petition for special leave to this court which having been granted the appeal has now been placed before us for hearing.