Niyogi, Staples, A J C—This appeal arises out of a suit instituted by the respondents for redemption with a claim for surplus profits, if any, found due on taking accounts. In the original Court, the court-fees were paid on the principal sum secured by the mortgage (Rs. 4,858) and also on Rs. 500 which was the tentative value fixed as in an account suit. The suit resulted in a final decree for redemption and surplus profits amounting to Rs. 40,652-13-0 against the defendants mortgagees who have preferred this appeal. The appellants have on appeal paid court-fees on Rs. 5,358 (Rs. 4,858 principal sum plus Rs. 500, the tentative value put in the plaint on account of surplus profits) and also on Rs. 5,000 as the tentative value of the surplus profits. The appellants challenged in good faith the respondents' right to redeem.

2. The appellants' contention as regards the court-fee payable on the appeal is twofold: (1) that on an appeal against adecree directing redemption and ordering payment of surplus profits to the mortgagors, the court-fee is leviable only on the principal sum expressed in the mortgage deed, or (2) on the principal sum and such tentative value as the appellant