Venkataramana Rao, J.

1. The question for decision is, what is the Court-fee payable on the Memorandum of Appeal which was presented against the judgment of my learned brother Somayya, J., in T.O.S. No. 11 of 1938 by which he directed the issue of a probate after declaring the will propounded by the respondent to be genuine. The appellant paid a court-fee of Rs. 225. The learned Master is of the opinion that an ad valorem stamp duty is payable under No. 35 of the High Court Fees Rules. The office is of the opinion that under No. 35 the appellant has to pay a stamp duty on Rs. 7,615-12-5 at which the testamentary suit has been valued and the same must be deemed to be the valuation in the appeal. The appellant contends that the subject-matter is incapable of valuation, but he however values it at Rs. 2,000 and states that the stamp duty paid by him is correct. The question is, is the contention of the appellant sound?

2. The rule governing this matter is No. 35 of the Original Side Fees Rules which runs thus:

Memorandum of appeal from a final judgment:

When the value of the subject-matter of the appeal does not exceed Rs. 2,500 ..Rs. 225 And for every Rs. 1,000- or part thereof i