( 1 ) THE question involved in this appeal has been described by the learned trial Judge as a very important question. It is not important in the sense of being a difficult or a serious question, but it has become important, because certain assumptions have come to be attached to it which have caused this Court, in certain instances, to exercise a power where neither the power, nor any occasion for its exercise really existed. The answer to the question, however, appears to be plain. We were able to reach that answer without much difficulty, because the learned Senior Standing Counsel, who appeared for the appellant, made no serious attempt to argue the unarguable.

( 2 ) THE facts are simple. The appellants, Messrs. Tarachand Ghanshyamdas, brought a suit in the Court of the Subordinate Judge, Berhampore, against Sree Radhakrishna Sugar Mills Ltd. , (In Liquidation), and certain other parties for the enforcement of a charge, alleged to have been created by a certain Debenture of Trust Deed and some other reliefs. The suit was valued at Rs. 15,00,000/- and the 'ad valorem' duty of Rs. 10,000/-, payable on the plaint under Article I, Schedule I, Court-fees Act, w