Veeraswami, C.J.,:- The matter is placed before us by the Master for a decision on the proper Court-fee payable on the memorandum of appeal. The appe-lant’s land was requisitioned under the Requisitioning and Acquisition of Immovable Property Act, 1952. Aggrieved by the alleged inadequacy of compensation under section 8 as determined by the Arbitrator, the appeal has been preferred under section 11. The contention is that as this Act makes a difference between requisitioning and acquisition, it should be borne in mind in determining the scope of section 51 of the Tamil Nadu Court-fees and Suits Valuation Act.

2. Section 3 of the Requisitioning Act provides for the power to requisition any immovable property and on such requisitioning, the appropriate authority can under section 4 take possession. Rights over the requisitioned property are defined by section 5. Release from requisitioning is made under section 6. Where the property requisitioned needs to be acquired for a public purpose, power therefore is found in section 7. Section 8 provides the principles and method of determining the compensation and in this section no difference is made between requisitioning and acquisition, t

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