CHANDRA REDDY, C. J, J.

( 1 ) THIS matter has been brought before us on an objection raised by the Office that no directions could be given for the refund of Court-fee in these appeals.

( 2 ) IT may be recalled that while allowing the appeals brought by certain assessees under section 23 (1) of the Andhra Pradesh General Sales Tax Act, `957 and remanding the cases for fresh disposal according to law, a direction was issued to refund the Court-fee paid on the memoranda of appeal.

( 3 ) THE main question that arises for consideration is whether this Court has power to order refund of Court-fee while remanding the tax matter to the Board of Revenue for fresh disposal. In this context, reference has to be made to section 64 of the Andhra Court-fees and Suits Valuation Act (herein after referred to as the Act ). That recites (omitting the unnecessary portion) : "64 (1) where a plaint or memorandum of appeal rejected by the lower Court is ordered to be received, or where a suit is remanded in appeal for fresh decision by the lower Court, the Court making the order or remanding the appeal may direct the refund to the appellant of the full amount of fee paid on the memorandum of appeal; and

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