By an order of the learned Chief Justice, this matter was referred to this Bench under section 5 of the Court-Fees Act for determination of the proper Court-fee payable on the memorandum of appeal presented by the plaintiff against the decree dismissing his suit C.S. No.311 of 1951.

The suit relates to the estate belonging to the S. RM. AR. family. The plaintiff, Sathappa Chettiar, is the son of one Subbiah Chettiar who, it was claimed, was the adopted son of Sathappa, the eldest brother of the defendant’s father Ramaswami. One Arunachala had three sons Sathappa, Veerappa and Ramaswami. Ramaswami’s son is Ramanatha, the defendant in the action. Sathappa and Veerappa having pre-deceased, the entire family property devolved on Ramaswami’s branch and Ramanatha became the sole surviving coparcener, and he held the property. One Subbiah Chettiar, claiming to be the son, by adoption, of Sathappa by his widow Lakshmi Achi, in or about 1922, instituted suit O.S.No.33 of 1930 on the file of the Sub-Court, Devakottai, against Ramanatha, the present defendant, claiming a half share in the estate of S. RM. AR. and partition of that share and separate possession. The claim was based on the adoption by the widow of Sathappa. The suit was hotly contested and after an elaborate trial, the suit was decreed in favour of Subbiah Chettiar in November 1934. Against that decision, Ramanatha preferred an appeal to this Court in January 1935 A.S. No.16 of 1935. While this appeal was pending, the suit was compromised. At or about the same time the suit O.S. No.109 of 1930, Sub-Court, Devakottai, which was transferred to the Original Side of this Court and numbered as C.S. No.234 of 1935, was also settled. That suit was by Ramanatha, the present defendant, against Rajah Sir Annamalai Chettiar for an account of the management by Rajah Sir Annamalai Chettiar of Ramanatha’s estate.

After the suit O.S. No.33 of 1930 was instituted by Subbiah Chettiar, the present plaintiff Sathappa was born sometime in October 1930 but he was not impleaded as a party to the suit and was not even made a party to the compromise. The compromise entered into between the parties in A.S. No.16 of 1935 is dated 19th April, 1938. Under the terms of this compromise decree, it was agreed between the parties that Ramanatha was to be entitled exclusively to the entire S. RM. AR. estate in consideration of Ramanatha paying to Subbiah Chettiar a sum of Rs.5,34,000 in instalments as agreed between the parties, that Subbiah Chettiar was to vacate the S. RM. AR. house in Kanadukathan within 18 months from the date of the decree, that Subbiah should execute a release of all claims on behalf of himself and his minor son, the present plaintiff, that Subbiah should be given possession of five sites described as items 8 and 9 in the schedule attached to the decree, that the decree in O.S. No.185 of 1935 amounting to Rs.3,80,000 should be treated as fully satisfied that Subbiah should be exonerated from all liabilities under that decree, that Subbiah should retain the sum of Rs.28,186 drawn by him as costs in O.S. No.33 of 1930 and that Ramanatha was to give up the sum of Rs.69,500 advanced by him to Subbiah. On the question of the truth and the validity of the adoption, as asserted by Subbiah and denied by Ramanatha, it was agreed between the parties that there should be no decision either way.

In pursuance of the compromise, a release deed was executed by Subbiah, both for himself and on behalf of his minor son, the present plaintiff, on the 18th of April 1938. The release deed sets out the terms of the compromise decree and also includes the release by Subbiah both on behalf of himself and on behalf of his minor son as his guardian and as family manager, of all claims of himself and his minor son to the S.RM.AR. estate consisting of immovable and movable properties, cash, jewels, outstanding, etc. It is common ground that all the terms of the compromise were implemented on both sides. The