DIWAN BROS. vs CENTRAL BANK OF INDIA, BOMBAY AND OTHERS

The Supreme Court held that the memorandum of appeal under Schedule II, Article 11 of the Court Fees Act requires a court fee of Rs. 2/- when the appeal is not from a decree or order having the force of a decree. The Court found that the decision of the Tribunal under the Displaced Persons (Debts Adjustment) Act, 1951 did not constitute a decree as defined in Section 2(2) of the Code of Civil Procedure, as it lacked the necessary formal adjudication characteristics. Consequently, the taxing Judge's conclusion that ad valorem court fees were payable was legally erroneous, and the appeal was allowed.