( 1 ) THIS reference arises out of an appeal from original decree filed by the plaintiffs against an order passed by the Subordinate Judge under Section 8-B (3) of the Court-fees Act. The facts leading up to this reference have been summarised in the order of reference and they are as follows :

( 2 ) THE suit out of which this reference arises was one for a declaration that a certain preliminary decree is a suit for partition passed on compromise was invalid, inoperative and fraudulent and for certain other reliefs one of which was for a new preliminary decree. Initially the plaintiffs treated the reliefs claimed by them as for partition only and paid a court-fee stamp of Rs. 15/- upon the plaint. On the objection ot the Court, however, the plaintiffs put in an additional court-fee stamp of Rs. 20/-- This court-tee was tentatively accepted by the Court as sufficient subject to any objection that might be raised by the defendants. After the defendants had entered appearance in the suit, they raised a point as to the sufficiency of court-fees paid by the plaintiffs and upon that objection a preliminary issue was framed to the following effect : "is the court-fee paid s