JUDGMENT : - This is a reference made to me under S.5, Court-fees Act by the Taxing Officer, Appellate Side, of this Court. It raises a very interesting and important question as to whether a certain provision of Bombay Act 12 of 1954 is retrospective. The question that I have to decide is, what are the proper Court-fees to be paid by the appellant in F.A. No.5474 of 1954, by the appellant in F.A. No.6140 of 1954; and by the respondent in Cross-Objection No.6102 of 1954. As the matter in controversy is common to both the appeals and the cross-objections, one reference has been made in respect of all the three.

2. Now, these two First Appeals and the Cross-Objections arise out of suits filed for partition and these suits were filed prior to 1-4-1954, when Bombay Act 12 of 1954 came into force. When these suits were filed, the Court-fees paid were Rs.18-12-0 and that was on assumption that suits for partition by a coparcener when he is in constructive possession of joint family property fall under Sch. II, Art.17 (vii), Court-fees Act. At one time this Court had taken the view that suits for partition fell under S.7(v) and the Court-fees must be paid on an ad valorem basis.

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