In a suit for mesne profits, whether past or future, if the mesne profits are ascertained and decreed, the party preferring an appeal should pay court fee on the amount or value of the subject-matter in the appeal.

( 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 of the Court Fees Act should be followed and that his liability to pay court fee would arise only when he seeks to execute the decree, whereas the Government Pleader argues that the question of court fee payable on a memorandum of appeal depends upon the value of the subject-matter of the appeal and that in a case where mesne profits are ascertained, court fee is payable on the ascertained value of the subject-matter. It would be convenient to read the relevant provisions pertaining to suits at well as appeals vis-a-vis the payment of court fee before considering the case law on the subject. SUITS Order VII Rule 1 C. P. C. The plaint shall contain the following particulars. (i) a statement of the value of the subject matter of the suit for the purposes of jurisdiction and of court fee so far as the case admits. Section 7 (i) of the Court Fees Act: in suits for money (including suits for damages or compensation or arrears of maintenance, of annuities, or of other sums payable periodically, according to the amount claimed. Section 11 as amended by Madras Act V of 1922 : in suits for mesne profits or for immoveable property and mesne profits, or for an account, if the profits or amount decreed are or is in excess of the profits claimed or the amount at which the plaintiff valued the relief sought, the decree shall not be executed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits or amount so decreed shall have been paid to the proper officer. Where a decree directs an inquiry as to mesne profits which have accrued on the property during a period prior to the institution of the suit, if the profits ascertained on such inquiry exceed the profits claimed, no final decree shall be passed till the difference between the fee actually paid and the fee which would have been payable, had the suit comprised the whole of the profits so ascertained is paid. If the additional fee is not paid within such time as the court shall fix, the claim for the excess shall be dismissed, unless the court for sufficient cause extends the time for payment. Where a decree directs an inquiry as to mesne profits from the institution of the suit, and a final decree is passed in accordance with the result of such inquiry, the decree shall not be executed until such fee is paid as would have been payable on the amount claimed in execution if a separate suit had been instituted therefor. Order XX Rule 12 C. P. C. " (I) Where a suit is for the recovery of possession of immoveable property and for rent or mesne profits, the court may pass a decree (b) for the rent or mesne profits which have accrued on the property during a period prior to institution of the suit or directing an inquiry as to such
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