( 1 ) A question of considerable importance in regard to the liability or otherwise to pay ad valorem court fees (i) on an application under the Indian Arbitration Act of 1940 (Arbitration Act) for the filing of an award and (2) on an application for judgment in terms of award on the basis of amount expressed on the face of the record or the valuation of the property which is the subject matter of the award which appears to be res integra has cropped up in a group of four applications invoking the revisional jurisdiction of this Court. At the instance of the Inspecting Officer (Court fees) exercising jurisdiction under sec. 12 of the Bombay Court fees Act 1959 (Court fees Act) the learned trial Judge has examined the question as to whether ad valorem court fees are payable in respect of the applications of the aforesaid description. The learned trial Judge upheld the view point canvassed by the Inspecting Officer and negatived the contention of the petitioner to the effect that only fixed Court fees were payable on applications of the aforesaid nature. Thereupon the petitioner has approached this Court by way of the present group of applications.

( 2 ) FOR the purposes of discussion reference may be made to the contents of one of the four applications only inasmuch the applications made in all the matters are similar in nature and it is unnecessary to examine each of the applications for the purposes of resolving the problem posed in this group of matters. It appears that there was an arbitration agreement between the petitioner on one hand and the opponents on the other. In pursuance to the agreement recourse was made to arbitration without intervention of Court by resort to machinery envisaged in Chapter II of the Arbitration Act. The arbitrator made his award. After the making of the award an application was made by the petitioner praying that the arbitrator may be directed to file the award. The relief clause also contained a prayer for a judgment in terms of award. The Revenue contended that in respect of such an application the party moving the Court is liable to pay ad valorem court fees on the basis of the amount expressed to be payable in the award or on the basis of the valuation of the property which is the subject matter of the dispute.

( 3 ) A review of the scheme of the Arbitration Act from the stand point of filing of awards and pronouncement of judgment in terms of award rendered by an arbitrator will be useful in solving the problem. When the arbitrators have made their award under the Arbitration Act upon a submission being made by parties to an arbitration agreement the arbitrators are required to sign the award and give notice of the making of the award to the parties to the dispute (see sub sec. (2) of sec. 14 ). Any of the parties to the dispute upon being served with a notice of the making of the award can request the arbitrators or the umpire to file the award in a Court. Sub sec. (2) of sec. 14 obliges the arbitrators or the umpire (expression used is shall) to file in the competent court the award alongwith the depositions and documents which have been received on record and proved before them. If the arbitrators or the umpire comply with the requisition and file the award alongwith necessary accompaniments no application is required to be made to the Court for the purposes of sec. 14 of the Arbitration Act. However the arbitrators or the umpire may in a given case notwithstanding the obligation imposed by sub-sec; (1) of sec. 14 refuse to comply with the request made in this behalf. In such cases sub-sec. (2) of sec. 14 confers a right on a party to the arbitration agree ment to seek a direction from the Court calling upon the arbitrators and umpire to file the award with the necessary accompaniments. Even in regard to such an application such is the contention of the Revenue ad valorem court fees are payable. This is one dimension of the matter. The second stage of the proceedings w