GANGESHWAR PRASAD, J. :- The matters which have been referred to this Full Bench relate to court-fee.

2. Sagun Chandra and Smt. Rajeshwar Devi, plaintiffs-respondents in First Appeal No. 301 of 1959, filed suit no. 3 of 1957 in the court of the Civil Judge Farrukhabad, for a declaration that a sale deed dated October 16, 1952 was unauthorised, void, illegal, and ineffective against the plaintiffs, and it did not bind them or effect their one-third share in the property purporting to have been sold under it. Smt. Ram Piari, plaintiff-respondent in First Appeal No. 302 of 1959. filed in the same court suit no. 48 of 1956 for a similar declaration in her own favour in respect of the same sale deed. A court-fee of Rs. 18-12-0 as a fixed court-fee for a suit to obtain a declaratory decree, was paid on the plaint in both the suits. The Inspector of Stamps raised an objection that additional court-fee was payable on the plaint in the two suits as the reliefs claimed therein were covered by Sec. 7(iv-A)(U.P.) of the Court Fees Act. Kunj Behari Lal, who is the vendee under the sale deed and who was the main contesting defendant in the suits, also took an objection that the court-fee