Beasley, J.

1. The plaintiffs riled a suit in this High Court under Section 92 of the Code of Civil Procedure and presented the plaint bearing a five-rupee stamp. The Taxing Officer has rejected the plaint as insufficiently stamped as in his opinion the plaint should have been stamped with a hundred and fifty rupees stamp as provided for in the High Court-Fees Rules, 1925, Appendix II, which provides that in respect of a plaint or special case under Order 36 of the Code of Civil Procedure where the value of the subject-matter does not exceed Rs. 10,000 a fee of Rs. 150 is to be levied. The plaintiffs contend that this is a suit in respect of which the relief claimed is incapable of valuation and that the Court-fees leviable by reason of the High Court-Fees Rules, 1925, Appendix II cannot be applied to such a case. The learned Advocate-General in support of the Taxing Officers decision, however, contends firstly, that the decision of the Taxing Officer is final and cannot be called in question here and secondly, that the Taxing Officer is right in having rejected the plaint as insufficiently stamped and that the proper fee payable is Rs. 150. I will deal first with the conten