D.S. Mathur, A.C.J. - (1.) THE Taxing officer has, Under Section 5 of the Court Fees Act, referred the following question, which has come Up for hearing before me as Taxing Judge: Whether the court -fee payable in appeal against the judgment and decree of the Special Judge on an application Under Section 4 of the U.P. Encumbered Estates Act in respect of unsecured debt, is to be on the amount of the decree passed by the Special Judge or on the amount reduceable under the provisions of Section 9 read with Schedule II of the U.P. Zamindars Debt Reduction Act, 1952?
(2.) THE material facts of the case are that the predecessor -in -interest of the present Appellant, Sm. Trent Lata Agarwal (sic) had along with others made an apply Section 4 of the U.P. Encumbrance (sic) 1934 U.P. Act No. XXV of the (sic) Special Judge passed a decree (sic) 31, 1968 and transmitted fop execution. Under Section (sic) that the debts in question (sic) debts, the Special Judge (sic) reduce the amount of the (sic) made suggestions that this may (sic) by the Collector himself during the liquidation proceedings. The material part of the observations is as below: A question was raised before the court that the debts should be reduced in accordance with the provisions of the U.P. Zamindars Debt Redaction Act. But to my mind all the debts being unsecured no reduction can be made at this stage by this Court.... Hence the provisions of Section 9 of the U.P. Zamindars' Debt Reduction Act, are attracted to this case. The Collector will, therefore, reduce the amount of the debts aforesaid in accordance with the formula given in Schedule II of the U.P. Zamindars Debt Reduction Act. The amount of future interest at the aforesaid rate of 3% would be calculated on the amounts if so reduced. The Special Judge has wrongly understood the meaning of Section 9 of the U.P. Zamindaras' Debt Reduction Act. Therein, the Collector does not reduce the amount of the decree, but records satisfaction in accordance with the formula given in Schedule II. Therefore, there was no necessity to give the additional direction that - - The Collector will; therefore, reduce the amount of the debts aforesaid in accordance with' the formula given in Schedule II of the U.P. Zamindars' Debt Reduction Act. The amount of future interest at the aforesaid rate of 3% would be calculated on the amounts if so reduced.
(3.) SMT . Prem Lata Agarwala alone preferred an appeal as F.A.F.O., but it has since been converted into a regular appeal. While ordering conversion of the First Appeal From Order into a regular appeal, a Division Bench of this Court directed that the question of valuation shall thereafter be considered by the Tasting Officer.;