P.K. Palli, J.:- This second appeal has been filed by the defendants, i.e state of Himachal Pradesh & ors.

2. The plaintiffs had prayed for declaration that notification issued by the State fixing the registration fee on documents be declared illegal and ultra vires and being against the provisions contained in Section 78 of the Indian Registration Act Admittedly, the plaintiffs, were allotted a site in the industrial area, Parwanoo on lease and on recommendation by the State functionaries, a term loan was granted by the Financial Corporation and another loan was granted by the Mineral Industrial Development Corporation for setting of the Industrial Unit by the plaintiffs. This loan was to be secured by execution of a simple mortgage well as an equitable mortgage by deposit of title deeds with the above-said Corporations. It is further not disputed that the deed was compulsorily required to be registered and for that purposes an amount of Rs. 27,760/- was calculated at the mortgage amount and vide impugned notification the same was charged from the plaintiffs. This payment was made by the plaintiffs under protest.

3. Challenge was, consequently, made to this notification bein