JAGANNADHADAS, J.

( 1 ) THIS is a Court-fee reference coming before me as the Taxing Judge on a reference made by the taxing officer. The question is as to the proper Court-fee payable on the memorandum of appeal. The facts giving rise to this reference may be stated as follows in the wording of the taxing officer: plaintiffs-respondents Nos. 1 to 3 brought a suit for partition of some properties described in Schedules Kha, Ga, Gha and Una of the plaint, into 3 equal snares and for possession of one-third share therein along with defendant No. 4. With respect to the shares of the parties and also with regard to the division of the joint family properties into 3 shares giving to plaintiffs 1 to 3 and defendant 4 one-third share, defendant 1 one-third share, and defendant 2 one-third share, there was absolutely no dispute. The real controversy in the suit centred round the properties to be actually divided. The appellant-defendant 1 contended that items Nos. 1, 3 and 4 of Schedule Ga properties measuring an area of 3. 49 acres, 29. 29 acres and 10. 40 acres respectively were his separate and exclusive properties and not liable for partition. This contention was overruled by the lear