( 1. ) THE questions have been referred for opinion by the Taxing Officer (i) whether ad valorem court-fee is payable on the memo of appeal filed under section 11 of the Requisitioning and Acquisition of Immovable Property Act, 1952, and (ii)whether the appeal is to be registered as a regular appeal or as miscellaneous appeal.

( 2. ) AGAINST the award of compensation of Rs. 2,92,48,604. 50 p. /- of the arbitrator under section 8 of the Requisitioning and Acquisition of Immovable property Act, 1952, (hereinafter referred to as the Act) the Union of India has preferred this appeal and paid Court-fee stamp worth Rs. 8. 86,460/ -. The Office had taken an objection that only miscellaneous appeal lies against the award and not a regular appeal as has been preferred by the appellant. Therefore, this Court asked the taxing Officer to examine the matter with reference to the decision of the Supreme court in S. C. Bhagada vs. Spl. Dy. Collector, Ahmednagar AIR 1971 SC 1887. The taxing Officer in his report has opined that under section 8 of the Court-fees Act, 1870, a rule has been provided for computing ad-valorem court-fee payable on a memo of appeal against an order relating to g