Mookerjee and Beachcroft, JJ.
1. The valuation of this appeal will be considered as Rs. 17,961; the sum of Rs. 235 has, therefore, been overpaid as court-fees; let the Taxing officer issue the necessary certificate to enable the appellant to apply to the Revenue authorities to obtain a refund of the excess court-fee. We make this order on the authority of the case of In the matter of Grant (1870) 14 W. R. 47.
[In accordance with the above order, the Deputy Registrar of the High Court, for the Taxing officer, issued the following certificate to the Board of Revenue, Bengal, on the 27th September 1912:
It appears that the memorandum of the above appeal was filed in this Court by the vakil for the abovenamed appellants on two court-fee stamp papers denoting rupees nine hundred and fifty in all, i.e., one paper of the value of rupees nine hundred and the other of the value of rupees fifty.
The value of the appeal, however, is rupees seventeen thousand nine hundred and sixty-one, and the ad valorem court-fee payable on the memorandum of appeal is, therefore, rupees seven hundred and fifteen only. The excess court-fee of rupees two hundred and thirty-five was paid by inadvertence.
The said court-fee stamp papers of rupees nine-hundred and fifty have been punched and cancelled, and they cannot be produced with this certificate, inasmuch as they continue affixed on the said memorandum of appeal which is filed of record in this Court.
On application being made by the appellants, this Court, on the 30th August 1912, ordered that the Taxing officer of this Court on its appellate side be at liberty to grant a certificate to the said vakil to enable him to apply to the Revenue authorities to obtain a refund of the said excess court-fee of rupees two-hundred and thirty-five on behalf of his clients, the appellants.
Under the above circumstances, the said appellants, through their said vakil, claim to obtain, and ought to obtain, a refund of the value of the said excess court-fee of Rs. 235 (two hundred and thirty-five only).'
Thereupon, on the 29th January 1913, the Board of Revenue passed the following resolution:
Under Note 3 to Rule 35, pages 49-50 of the Stamp Manual, 1911, the Board sanctions the refund of Rs. 235 (rupees two hundred and thirty-five only) lees the deduction of one anna in the rupee. E. W. Collin,Member of the Board of Revenue, Bengal.']