K. C. AGARWAL, J. :- This Special Appeal under Chapter VIII, R. 5 of the Rules of the Court has been filed by the appellants against the judgment of the Taxing Judge dated January 16, 1976, by which brother A. Banerji acting as Taxing Judge, found the memorandum of appeal filed by the appellants was deficiently stamped by Rs. 13,035.

2. The facts, which gave rise to this appeal, are these: Certain land belonging to the appellants was acquired by the Nagar Mahapalika, Allahabad, under the provisions of the Nagar Mahapalika Act. In the proceedings relating to determination of compensation, the appellants made a claim of a sum of Rs. 4,52,341/- towards compensation of the land. The Tribunal, appointed under the aforesaid Act, awarded a sum of Rs. 36,560-70 P. Feeling aggrieved by the award of the Tribunal, the appellants presented an appeal in this Court valuing it at Rupees 1,62,740.30 P. The Stamp Reporter calculated ad valorem court-fee under Section 8 of the Court Fees Act on the basis of a decision of a learned Single Judge of this Court in Aijaz Uddin v. Taxing Officer (AIR 1966 All 227) and, accordingly, pointed out the deficiency of Rs. 13,035/- on the memorandum of ap