S.C. Pandey, J.

1. This is a reference under Section 5 of the Court Fees Act, 1870 (henceforth 'the Act'). The Taxing Officer was of the opinion that the appellant was liable to pay court fees at the rate of Rs. 1,430/- on the valuation of Rs. 12,170/- and not at the rate of Rs. 1,260/- as would be leviable after commencement of Amendment Act No. 12 of 1997, dated 1-4-1997. This Amendment Act of 1997 has modified the Article 1-A of Schedule I to the Act, reducing the amount of court fees payable on valuation of Rs. 12,170/- to Rs. 1,260/-. The appellants would be liable to pay Rs. 1,430/- on the same amount if the amended Article 1-A of Schedule I aforesaid was not applied to the case at hand. The order passed in this reference shall also govern the question of payment of court fees in the connected First Appeal Nos. 464/98, 465/98 and 467/98, as well as the appeals wherever the question of payment of court fees answered by this reference is involved.

2. Ordinarily, the view of the Taxing Officer would be final in a given case. However, looking to the general importance of the case, the matter has been referred to under Section 5 of the Act.

3. I have heard Shri VS. Chaudhary, le