1. This is a reference made by the Taxing Officer of this court as to the sufficiency of court-fee of Rs. 25/-paid on a writ appeal preferred under S.5 of the Kerala High Court Act, 1958 (Act V of 1959).

2. S.21 in Chapter IV of the Kerala Court-Fees and Suits Valuation Act, X of 1960, (hereinafter called the Act) prescribes:

"Fee how reckoned. - The fee payable under this Act shall be determined or computed in accordance with the provisions of this Chapter, Chapter VI, Chapter IX and Schedules I and II." And Schedule II of the Act, in its Art.3 (iii) (A) (2) provides:

According to the Taxing Officer, the court-fee payable on this appeal is Rs. 100 as per (c) in the above provision.

Counsel for the appellant relies on S.52, the last section in Chapter IV of the Act, which reads:

Appeals:- The fee payable in an appeal shall be the same as the fee that would be payable in the Court of first instance on the subject-matter of the appeal:

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and contends that the fee payable on a writ petition being Rs. 25/- under Art.11 (r) of Sched