Anantakrishna Aiyar, J - (1.)In O.S. No. 414 of 1928, on the file of the District Munsif's Court, Melur, the plaintiff obtained the following decree, on 18 December, 1929: (1) "That the defendant do put the plaintiff in possession of the property specified in the schedule: hereunto annexed. (2) That the defendant do pay to the plaintiff the sum of Rs. 60 on account of mesne profits which have accrued due prior to the institution of the suit, and do also pay future mesne profits at the rate of Rs. 60 per year from the institution of the suit until the delivery of possession to the decree-holder or the relinquishment of possession of the judgment- debtor with notice to the decree-holder through the Court or the expiration of three years from the date of the decree whichever event occurs earlier. (3) That the defendant do pay plaintiff's costs Rs. 45-2-0 and do bear his own Rs. 24-8-0.
(2.)The decree-holder applied in E.P. No. 615 of 1930 on 23 September, 1930, for execution of the decree so far as immovable property was concerned and for delivery of possession of the property decreed to him. He also mentioned in the execution petition that he would file a separate execution petition in respect of mesne profits and costs.
(3.)The plaint had been valued at Rs. 115-10-0 (the same being made up of Rs. 55-10-0 being the value of the relief regarding the land at ten times the annual revenue and Rs. 60-0-0, being the value in respect of past mesne profits for one year) and he paid Court-fee thereon. Objection was raised before the District Munsif that Court-fed should be levied on future mesne profits awarded in the decree before execution in E.P. No. 615 of 1930 is allowed to proceed. The learned District Munsif referred, under Section 113 and Order 46 of the Code of Civil Procedure, the following points for the opinion of the High Court: (1) In a case where the decree gives the following reliefs to a decree- holder, namely, possession with certain amount for past profits and future profits at a certain ascertained rate, is Court-fee payable on the future profits before any portion of the decree can be executed? (2) If Court-fee is payable, up to what date is the future profits to be calculated for the purpose of determining the Court-fee?