This is a reference under section 5 of Court-Fees Act. The facts leading up to this reference may be briefly stated. The plaintiff brought an administration suit against her mother and her three sisters for partition of the plaint schedule property into four shares and for delivery of separate possession of her share and for rendition of accounts of other assets and income from the family property. For purpose of jurisdiction, the suit was valued at Rs. 10,000 and a fixed court-fee of Rs. 100 was paid under Article 17-B of Second Schedule of the Court-Fees Act. A preliminary decree was passed, and there was a direction for an enquiry into other assets and income from the family. A Commissioner was appointed for the purpose and on looking into the accounts, he found that the 2nd defendant who was virtually in management of the estate was liable to pay the plaintiff a sum of Rs. 3,152-8-9. Basing on the Commissioner’s report, the District Judge gave a decree inter alia for that sum against the 2nd defendant. The 2nd defendant filed an appeal against that judgment valuing it under Article 1, Schedule I and paying an ad valorem court-fee on the sum of Rs. 3,152-8-9. Realising th