VLSWANATHA SASTRY, J.

( 1 ) T. R. C. NO. 14 of 1956 is an application filed on behalf of the assessee for revision of the order of the Sales Tax Appellate Tribunal in Tribunal appeal No. 120 of 1955. When the case came on for hearing before us, Sri n. Rajeswara Rao, the learned advocate for the petitioner represented that the Revision Case might be dismissed as withdrawn. Simultaneously with this representation, he presented a Civil Miscellaneous Petition praying, that a certificate may be granted to the petitioner that the court-fee stamp of Rs. 100/- affixed to the memorandum of revision "had been defaced by the high Court in the usual course of routine and that the amount of the stamp might be refunded to the petitioner by the Collector after deducting one anna in the rupee. " In support of this prayer Sri Rajeswara Rao cited the decision of Satyanarayana Raju J. in C. M. P. No. 5776 of 1955 where the learned judge made an order in S. A. No. 626 of 1955 in the terms now prayed for by the petitioner. No reference is made in the order of the learned Judge to any statutory provision or precedent justifying it. Sections 13, 14 and 15 of the Court-Fees Act do not obviously apply to t

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