An interesting point of law has been argued at some length with his usual ability and emphasis by Mr. B.V. Viswanatha Ayyar in this case. The question is one of court-fee payable on a plaint transferred from the Original Side of the High Court to the Madras City Civil Court under section 16, proviso (2) of the Madras City Civil Court Act. The petitioner was called upon after the transfer to pay the additional court-fee which would have been payable on the plaint, had it been filed even at the inception in the City Civil Court. It is objected for the petitioner that the course adopted by the Court below is not valid.

The pith and substance of the argument of Mr. Viswanatha Ayyar is that there is no charging section in the City Civil Court Act or in the Court-Fees Act which warrants the levy of the additional court-fee. My attention has been drawn by learned counsel to the language of section 16, proviso (3) of the Act which, it is said, contains no such language as is to be found in section 14. The contention is that section 16, proviso (3), cannot be regarded as a taxing section, as section 14 can be. Mr. Viswanatha Ayyar argues that in the absence of any clear specific ta