1. Defendants 1 and 2 in O.S. 172 of 1979 of the Additional Sub Court, Cochin, are the appellants. The suit was one for partition. A preliminary decree was passed, declaring that the plaintiff is entitled to 1/4 share in the suit property, the 1st defendant is entitled to half share and the 2nd defendant is entitled to 1/4 share. The value of improvements was directed to be investigated in the final decree proceedings. Defendants filed I.A. No. 1953 of 1981 for passing a final decree. The court below rendered the final judgment on 22-10-1983. One of the directions given, was that the plaintiff would be entitled to realise Rs. 41,707.50 from the defendants towards owelty amount. Defendants 1 and 2 have filed an appeal from the aforesaid final judgment. In the memorandum of appeal, in ground No. (5), the appellants have objected to the direction of the court below in allowing Rs. 41,707.50 as owelty to the plaintiff. The court-fee has been paid under S.52 read with S.37(2) of the Kerala Court-Fees Act. A court-fee of Rs. 200/- was paid on the memorandum of appeal. The taxing officer had noticed a defect stating that court-fee on Rs. 41,707.50 should be paid. According to