Wadsworth, J.

1. The question which we have to decide relates to the court fee payable on an appeal filed under Rule 9 of. the rules framed under the Madras Agriculturists Relief Act (IV of 1938) and issued under G.O. No. 2634. These rules provide for an application either by the debtor or by the creditor for a declaration as to the amount of the debt due. It is expressly provided that the application shall not be maintainable under the rules if a suit for the recovery of the debt be pending and it is also provided that every such application shall bear a court-fee stamp of the value of twelve annas. Rule 9 states that the order of the Court declaring the amount of the debt under Rule 7 shall be subject to appeal and second appeal as if it were a decree in an original suit and it was the view of the office that the effect of this provision is to make appeals preferred against orders declaring the amount of a debt taxable as appeals from declaratory decrees under Article 17-A of the Court-Fees Act as amended in Madras. The authority relied upon for this view is a decision of Burn, J., on the effect of a similar provision in Section 50 (2) of the Malabar Tenancy Act which prov