( 1 ) JUDGMENT of the Court was delivered by the Hon ble The Chief Justice : this Court-fee matter has been referred to a Bench by the Taxing Judge. The facts are simple. The appellant obtained a decree for possession and for mesne profits in O. S. No. 104 of 1926 on the file of the Court of the Subordinate Judge, Eluru. He filed an application, I. A. No. 1014 of 1952, under Order 20 Rule 12 (2) G. P. C. for ascertainment of profits subsequent to the suit. The Subordinate Judge passed a decree in favour of the appellant for a sum of Rs. 1,876-12-0 towards mesne profits for the year 1943 and for the subsequent seven years at Rs. 1,676-12-0 per year payable with interest compoundable on 1st April every year. The appellant has filed the above appeal claiming an additional amount towards mesne profits for the said period which he valued in a sum of Rs. 44,980/- and paid a court fee of Rs. 2/ -. The office raised an abjection expressing the view that ad valorem court fee should be paid on the value of the subject-matter of the appeal. Learned Counsel for the appellant contends that, in the case of mesne profits subsequent to the filing of the suit, the procedure prescribed by section 11
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