Mookerjee and Beachcroft, JJ.:— 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