1. This Reference has been made by the Taxing Officer to resolve a dispute as to the proper court-fees payable on memoranda of appeals filed against "decrees" passed in proceedings under the Displaced Persons (Debts Adjustment) Act, 1851. The decrees sought to be challenged in appeals to this Court were passed either under Section 10 or under Section 13, Displaced Persons (Debts Adjustment) Act.

It was urged on behalf of the appellants that the appeals are not required to be stamped ad valorem under Schedule I, Article 1 Court-fees Act and that the demands made by the Registrar of this Court for payment of Court-fee ad valorem on the value of the subject-matter is unjustified. The matter was referred to the Taxing Officer and he has made this reference.

2. In order to appreciate the contentions which have been raised, it is necessary to refer to relevant provisions of the Displaced Persons (Debts Adjustment) Act (No. 70 of 1951). Sub-section (8) of Section 2 defines a "displaced creditor" and Sub-section (9) of that section defines a "displaced debtor". Subsection (12) defines a "tribunal" as being any civil Court specified under Section 4 having authority to exercise jurisdi