JUDGMENT - (1) This revisional application is against an order made by the Taxing Officer directing the petitioner to pay additional court-fee under the following circumstances:

(2) Opponent No. 2 instituted Special Suit No. 5 of 1957 in the Court of the Civil Judge, S. D., at Ahmednagar, to recover a n amount lent to the petitioner. The suit was for an amount of Rs. 13,205/- which included interest upto the date of suit at the rate of 9 per cent per annum. On 18th July 1960 the claim was decreed in a suit of Rs. 13,033-8-6 with future interest from this date of suit till realization at 4 per cent per annum on a sum of Rs. 10,120/-. The appellant-petitioner appealed to this Court and valued the appeal at Rs. 13,033-8-6 and paid court-fee on that amount. The office raised a dispute and the matter was thereafter referred to the Taxing Officer. The Taxing Officer held that interest on Rs. 10,120/- at the rate of 4 per cent per annum upto the date of decree would come to Rs. 1033-40 nP. He therefore held that the total subject-matter of appeal would be Rs. 14036-80 nP and directed the appealant to pay a sum of Rs. 70/- as additional court-fee. Under Sc. 5(2) of the Court-fees Act, as no

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