JUDGMENT

Bennet, J. - This is a reference by the Taxing Officer of the following question to me as Taxing Judge:

Is the court-fee payable on a memorandum of appeal against an award by a Tribunal, constituted under the U.P. Town Improvement Act of 1919, u/s 8, Court-fees Act, on the difference between the amount awarded and the amount claimed by the appellant, or is a fixed court-fee payable?

2. The matter has been fully argued by learned Counsel for the appellant and various rulings have been laid before me. The grounds for the appellant are comprised in an application dated 25th October 1937. The facts of the present case are that there was a decision of the Improvement Trust Tribunal at Cawnpore in regard to compensation to be paid to Debi Chand and Debi Chand has filed this first appeal before the High Court claiming Rs. 1,00,000 more compensation than has been awarded to him. The appellant has paid a court-fee of Rs. 10 only and he claims that this amount is sufficient under the Court-fees Act, Schedule 2, Article 17(iv), as the court-fee on a memorandum of appeal to set aside an award. On the other hand the Taxing Officer and Stamp Reporter consider that the court-fee should be a