Sokkalal Ram Sait V. Nadar Et Al.,

1939 Present: Wijeyewardene and Nihill JJ.

SOKKALAL RAM SAIT v. NADAR et al.

116-D. C. (Inty.) Colombo, 6,138.

Privy Council-Conditional leave to appeal-Value of subject-matter in dispute-Amount of costs cannot be added to value-Under-valuation to evade stamp duty-The Appeals (Privy Council) Ordinance, No. 31 of 1909, Rule 1 (a), Cap. 85.

The costs which an unsuccessful party is ordered to pay by the Supreme Court cannot be reckoned in valuing the matter in dispute for the purpose of Rule 1 (a) of the Privy Council Appeal Rules.

Where the subject-matter of an action is deliberately under-valued for the purpose of evading the stamp duty the party will not be permitted to give a different valuation to bring himself within the Rule.

de Alwis v. Appuhamy (30 N. L. R. 421) applied.

THE applicant sued the respondents, asking for an injunction J. restraining them from infringing his trade marks and from passing off goods not of the applicant as and for goods of the applicant; for an account of the profits and for delivery of all the beedie (cigars) in the respondents' possession. The applicant valued the subject-matter of the

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