Harnam Singh, J.@mdashBasing himself on Ganesh Das v. Khanthu, AIR 1935 Lah 448 (A), Mr. Sarv Mittar Sikri urges that on the memorandum of appeal ad valorem court-fee is leviable.
2. Section 26(2) of the Land Acquisition Act, 1894, provides that every award given under the Act shall be deemed to be a decree and the statement of the grounds of every such award a Judgment within the meaning of Section 2, Clause (2). and Section 2, Clause (9), respectively of the Code Of Civil Procedure. 1908.
3. Mr. Hans Raj Sodhi maintains that the memorandum of appeal was liable to a court-fee of Rs. 4 under Article 11 of Schedule of the Court-fees Act. '' For authority on this point reference is made to Punjab Province v. Dhian Singh,'' 1955 Pun LR 14 (B).
4. In 1955 Pun LR 14 at p. 17 (B), Teja Singh J., observed :
"In the case of an order of an arbitrator appointed to determine the amount Of compensation u/s 19 of the Defence of India Act there is no provision in the Act laying down that it can be executed like a decree or that it can be enforced otherwise."
5. In 1955 Pun LR 14 (B), the point that arose for. decision Was the proper court-fee to be paid on memorandum of appeal from ah order of the arbitrator under the Defence of India Act.
6. In my judgment, on the memorandum of appeal in the present case ad valorem court- fee is leviable.
7. In these circumstances I order the appellant to make up the deficiency in court-fee within two months from today.
