( 1 ) THE Taxing Officer has made this reference under section 5 of the court-Fees Act. The question that arises for decision is, whether in respect of an appeal filed against a final decree in a partition suit, Court-fee is payable under bchedule II, Article 17-B of the Court-Fees Act, or ad valorem Court-fee should be paid on the amount decreed against him under Article 1, Schedule 1. The taxing officer referred this matter to me on the ground that the decisions of Krishnaswarm nayudu, J. , in Velttchami Pillai v. Sankaralingam1, and Chandra Reddy, J. , in Kamalam i. (1949) 3 M. L. J. 782. v. Saradambal, (1953) 1 M. L. J. 135. are in conflict with an earlier Bench decision in Balarama Naidu v. Sangan Naidu, (1921) 42 M. L. J. 184 : I. L. R. 45 Mad. 280. Section 5 of the Court-Fees Act in so far as it is relevant, is in the following terms :-"when any difference arises between the Officer whose duty it is to see that any fee is paid under this chapter and any suitor or attorney as to the necessity of paying a fee or the amount thereof, the question shall, when the difference arises in any of the said High Courts, be referred to the taxing officer whose decision thereon shall be fi

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