Abdur Rahman, J.

1. A batch of twenty-eight suits for acceptance of patta and execution of muchilika by the tenants were brought by the landlord in the Court of the Sub-Collector, Negapatam. Under a notification of the Madras Government no. court-fee is leviable on such plaints. Appeals were preferred by the landlord from the decree passed by the Sub-Collector to the District Court, Bast Tanjore. Since the notification granting exemption in regard to plaints was not applicable to appeals, a court-fee of Rs. 10 under Article 17-B, Schedule II of the Court-Fees Act was paid in regard to each appeal. The landlord not being satisfied with the order passed by the District Judge preferred these second appeals to this Court and since the appellant considered the appeals to be incapable of any valuation, he paid a court-fee of Rs. 25 in regard to each appeal. The office raised the objection that the court-fee paid by the appellant was calculated on a wrong basis and that it should have been paid according to the provisions contained in Section 7 (xi) of the Act. This contention was upheld by the Master of this Court on the 31st July, 1940, and he ordered that the deficiency in court-