G.C.Mathur, J. - (1.) THE following question has been referred for opinion to this Bench: "Whether the court-fee on the memorandum of appeal against the final decree in a suit for accounting is to be paid under Section 7 (iv) (b) or under Section 7 (i) of the U. P. Court-fees Act ?"
(2.) THE question has been referred at the instance of a Division Bench which was of the opinion that there was conflict between the decision of a Full Bench of three Judges of this Court in Ghalib Rasool v. Mangu Lal, AIR 1949 All 382 (FB) and the decision of a Full Bench of five Judges of this Court in Asharfi Lal v. Firm Thakur Prasad Kishori Lal, AIR 1970 All 197 (FB). Section 7 (iv) (b) of the Court Fees Act as amended in Uttar Pradesh reads thus:- "The amount of fee payable under this Act in the suits next hereinafter mentioned shall be computed as follows: (iv) In suits- (a) ................... (b) for accounts; according to the amount at which the relief sought is valued in the plaint or memorandum of appeal; ................... ................... Provided also that in suits falling under clause (b), such amount shall be the approximate sum due to the plaintiff and the said sum shall form the basis for calculating (or determining) the valuation of an appeal from a preliminary decree passed in the suit." There is no dispute that on the memorandum of plaint in a suit for accounts, the plaintiff can value the suit for purposes of payment of court-fees on the approximate sum due to him. There is also no dispute that in an appeal against the preliminary decree directing accounts to be taken, the appellant can value the appeal for purposes of payment of court-fee on the basis of the valuation given by the plaintiff in the plaint. The dispute is regarding the valuation to be given in an appeal against the final decree passed in a suit for accounts.
(3.) IN a preliminary decree directing the taking of accounts, the court either appoints a Commissioner to take the accounts or directs the production of the necessary documents before itself. After taking accounts, the Commissioner or the Court ascertains the amount due to the plaintiff from the defendant or due to the defendant from the plaintiff. If the accounts have been taken by a Commissioner, the parties are entitled to file objections to his report and after considering the objections, the court ascertains the amount due to one party or the other. Thereafter the court passes a final decree for the amount so ascertained in favour of the party who is found entitled to the amount. At this stage, Section 11 of the Court Fees Act comes into operation. This section makes provisions for the recovery of ad valorem court-fees on the amount decreed in excess of the amount claimed in the plaint. By virtue of Section 11, the plaintiff has to pay ad valorem court-fees on the entire amount decreed in the suit after making allowance for the amount of court-fees already paid on the plaint. When an appeal is preferred against such a final decree, what is the valuation which the appellant is required to put on the appeal for purposes of payment of court-fees? That is the question we are really required to answer. In Ghalib Rasool v. Mangu Lal, (AIR 1949 All 382) (FB), the plaintiff had filed a suit for accounts and had valued the suit at a sum of Rs. 130/-. A preliminary decree was passed and a Commissioner was appointed to examine the accounts. The Commissioner gave a report that a sum of Rs. 12,224/5/9 was due from the plaintiffs to the defendants. The plaintiffs filed objections to the report and the trial court held that nothing was due to either party from the other. It accordingly passed a final decree dismissing the suit. Against this final decree, the defendants filed an appeal praying that the decree of the trial court be set aside and that a correct decree in view of the report of the Commissioner be passed. They valued the appeal at Rs. 130/-, the amount at which the plaintiff had valued the suit. On an objection by the plaintiffs, the appellate Court held that the defendants were liable to pay Court-fee on the sum of Rs. 12,224/5/9. The Full Bench set aide the order of the District Judge and held that Sec.7 (iv) (b) of the Act permitted an appellant in an appeal from a final decree in a suit for accounts to put his own valuation upon the relief sought for in the appeal and to pay court-fee accordingly.;